Drought-sale tax flag: Sumter County, AL
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 Sumter County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Sumter County, AL, Choctaw County, AL, Greene County, AL, Marengo County, AL, Pickens County, AL, Kemper County, MS, Lauderdale County, MS, Noxubee County, MS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Sumter County, AL, Choctaw County, AL, Greene County, AL, Marengo County, AL, Pickens County, AL, Kemper County, MS, Lauderdale County, MS, Noxubee County, MS | No |
| Aug 31, 2025 | Notice 2025-52 | Sumter County, AL, Choctaw County, AL, Greene County, AL, Marengo County, AL, Pickens County, AL, Kemper County, MS, Noxubee County, MS | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Sumter County, AL, Greene County, AL, Marengo County, AL, Pickens County, AL, Kemper County, MS, Noxubee County, MS | 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 Sumter County since Mar 25, 2025: S6159 (drought-fast track, primary, Apr 6, 2026); S6092 (drought-fast track, contiguous, Dec 29, 2025); S6101 (drought-fast track, contiguous, Dec 29, 2025); S5940 (drought-fast track, primary, Mar 25, 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.