Drought-sale tax flag: Simpson County, KY
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Simpson County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Simpson County, KY, Allen County, KY, Logan County, KY, Warren County, KY, Robertson County, TN, Sumner County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Simpson County, KY, Allen County, KY, Logan County, KY, Warren County, KY, Robertson County, TN, Sumner County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Simpson County, KY, Allen County, KY, Logan County, KY, Warren County, KY, Robertson County, TN, Sumner County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Simpson County, KY, Allen County, KY, Logan County, KY, Robertson County, TN, Sumner County, TN | Not so far through Nov 15, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
USDA disaster designations naming Simpson County since Dec 22, 2025: S6252 (drought-fast track, contiguous, May 19, 2026); S6239 (drought-fast track, contiguous, May 6, 2026); S6124 (flooding, excessive rain, flash flooding, landslides, and mudslides, contiguous, Dec 22, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.