IRS Names Counties Eligible for Extension of Replacement Period for Livestock Sold on Account of Drought

September 30, 2019


On September 30, 2019, IRS issued Notice 2019-54, which is the annual list of cities and counties for which exceptional, extreme, or severe drought was reported during prior 12-month period. 

The 12-month period ending on August 31, 2019, is not a drought-free year for an applicable region that includes any city or county on this list.  Accordingly, for a taxpayer who qualified for a four-year replacement period for livestock sold or exchanged on account of drought and whose replacement period is scheduled to expire at the end of 2019 (or, in the case of a fiscal year taxpayer, at the end of the taxable year that includes August 31, 2019), the replacement period will be extended under § 1033(e)(2) and Notice 2006-82 if the applicable region includes any city or county on this list:

Alabama
Counties of Barbour, Bibb, Chilton, Coffee, Covington, Dale, Geneva, Henry, Houston, Jefferson, Shelby, and Tuscaloosa.

Alaska
Municipality of Anchorage. Boroughs of Kenai Peninsula, Ketchikan Gateway, Kodiak Island, Lake and Peninsula, Matanuska-Susitna. Census Areas of Prince of Wales-Outer Ketchikan, Skagway-Hoonah-Angoon, Valdez-Cordova, Wrangell-Petersburg, and Yukon-Koyukuk.

Arizona
Counties of Apache, Cochise, Coconino, Gila, Graham, Greenlee, La Paz, Maricopa, Mohave, Navajo, Pima, Pinal, Santa Cruz, Yavapai, and Yuma.

Arkansas
Counties of Columbia, Lafayette, and Union.

California
Counties of Del Norte, Humboldt, Imperial, Los Angeles, Modoc, Orange, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, Siskiyou, Trinity, and Ventura.

Colorado
Counties of Alamosa, Archuleta, Baca, Bent, Boulder, Chaffee, Clear Creek, Conejos, Costilla, Crowley, Custer, Delta, Dolores, Eagle, Elbert, El Paso, Fremont, Garfield, Gilpin, Grand, Gunnison, Hinsdale, Huerfano, Jackson, Kiowa, Lake, La Plata, Larimer, Las Animas, Lincoln, Mesa, Mineral, Moffat, Montezuma, Montrose, Otero, Ouray, Park, Pitkin, Prowers, Pueblo, Rio Blanco, Rio Grande, Routt, Saguache, San Juan, San Miguel, and
Summit.

Florida
Counties of Brevard, Holmes, Indian River, Jackson, Martin, Okaloosa, Palm Beach, Saint Lucie, and Walton.

Georgia
Counties of Atkinson, Bacon, Ben Hill, Berrien, Brantley, Bryan, Bulloch, Charlton, Chatham, Clay, Clinch, Coffee, Cook, Early, Effingham, Irwin, Jeff Davis, Lanier, Pierce, Screven, and Ware.

Hawaii
Counties of Hawaii, Honolulu, Kauai, and Maui.

Idaho
Counties of Bannock, Benewah, Bonner, Boundary, Canyon, Cassia, Franklin, Kootenai, Oneida, Owyhee, Payette, Power, Shoshone, Twin Falls, and Washington.

Illinois
Counties of Hancock, Henderson, Mercer, Rock Island, and Warren.

Iowa
Counties of Appanoose, Clarke, Davis, Decatur, Des Moines, Henry, Jefferson, Lee, Louisa, Lucas, Mahaska, Marion, Monroe, Ringgold, Van Buren, Wapello, and Wayne.

Kansas
Counties of Anderson, Atchison, Brown, Chase, Coffey, Dickinson, Douglas, Franklin, Geary, Greenwood, Harvey, Jackson, Jefferson, Johnson, Leavenworth, Linn, Lyon,
McPherson, Marion, Marshall, Miami, Morris, Nemaha, Osage, Pottawatomie, Riley, Saline, Shawnee, Wabaunsee, and Wyandotte.

Louisiana
Parishes of Bienville, Bossier, Caddo, Claiborne, De Soto, Jackson, Lincoln, Natchitoches, Red River, Union, Webster, and Winn.

Maine
Counties of Cumberland, Hancock, Knox, Lincoln, Sagadahoc, and Waldo.

Michigan
Counties of Antrim, Charlevoix, Cheboygan, Crawford, Emmet, Kalkaska, Mackinac, Montmorency, Oscoda, Otsego, and Presque Isle.

Minnesota
County of Marshall.

Missouri
Counties of Adair, Andrew, Audrain, Barry, Barton, Benton, Boone, Buchanan, Caldwell, Callaway, Carroll, Cass, Cedar, Chariton, Christian, Clark, Clay, Clinton, Cole, Cooper, Dade, Dallas, Daviess, DeKalb, Douglas, Gentry, Greene, Grundy, Harrison, Hickory, Holt, Howard, Jackson, Jasper, Johnson, Knox, Laclede, Lafayette, Lawrence, Lewis, Linn, Livingston, McDonald, Macon, Maries, Mercer, Moniteau, Monroe, Morgan, Newton, Nodaway, Osage, Pettis, Phelps, Platte, Polk, Pulaski, Putnam, Randolph, Ray, Saint Clair, Saline, Schuyler, Scotland, Stone, Sullivan, Taney, Webster, Worth, and Wright.

Montana
Counties of Blaine, Flathead, Lincoln, Mineral, Phillips, Sanders, and Valley.

Nevada
Counties of Clark, Elko, Humboldt, Washoe, and White Pine.

New Mexico
Counties of Bernalillo, Catron, Chaves, Cibola, Colfax, Curry, DeBaca, Eddy, Grant, Guadalupe, Harding, Lea, Lincoln, Los Alamos, McKinley, Mora, Otero, Quay, Rio Arriba, Roosevelt, Sandoval, San Juan, San Miguel, Santa Fe, Sierra, Socorro, Taos, Torrance, Union, and Valencia.

New York
Counties of Clinton, Essex, Franklin, Hamilton, and Warren.

North Dakota
Counties of Benson, Bottineau, Burke, Cavalier, Divide, Eddy, Foster, Grand Forks, Hettinger, McHenry, Mountrail, Nelson, Pembina, Pierce, Ramsey, Renville, Rolette,
Sheridan, Stark, Towner, Walsh, Ward, and Wells.

Oklahoma
Counties of Beckham, Blaine, Caddo, Canadian, Carter, Cimarron, Comanche, Cotton, Custer, Ellis, Garvin, Grady, Greer, Harmon, Jackson, Jefferson, Kay, Kiowa, Love,
McClain, Noble, Nowata, Osage, Pawnee, Roger Mills, Rogers, Stephens, Tillman, Tulsa, Washington, and Washita.

Oregon
Counties of Baker, Benton, Clackamas, Clatsop, Columbia, Coos, Crook, Curry, Deschutes, Douglas, Gilliam, Grant, Harney, Hood River, Jackson, Jefferson, Josephine,
Klamath, Lake, Lane, Lincoln, Linn, Malheur, Marion, Morrow, Multnomah, Polk, Sherman, Tillamook, Umatilla, Union, Wasco, Washington, Wheeler, and Yamhill.

South Carolina
Counties of Allendale, Barnwell, Beaufort, Berkeley, Charleston, Colleton, Dorchester, Hampton, and Jasper.

South Dakota
Counties of Brown, Edmunds, Faulk, Haakon, McPherson, Spink, and Ziebach.

Texas
Counties of Anderson, Aransas, Archer, Armstrong, Atascosa, Baylor, Bee, Bell, Bexar, Blanco, Borden, Bosque, Bowie, Brazos, Briscoe, Brooks, Brown, Burleson, Burnet,
Caldwell, Callahan, Camp, Carson, Cass, Castro, Cherokee, Childress, Clay, Coke, Coleman, Collingsworth, Comal, Comanche, Concho, Coryell, Cottle, Crosby, Culberson, Dallas, Dawson, Deaf Smith, Delta, Denton, Dickens, Dimmit, Donley, Duval, Eastland, Edwards, Ellis, Erath, Falls, Fisher, Floyd, Foard, Franklin, Freestone, Frio, Gaines, Garza, Gillespie, Glasscock, Gonzales, Gray, Gregg, Guadalupe, Hale, Hall, Hamilton, Hardeman, Harrison, Haskell, Hays, Hill, Hockley, Hood, Hopkins, Houston, Howard, Hudspeth, Jack, Jeff Davis, Jim Hogg, Jim Wells, Johnson, Jones, Kendall, Kent, Kerr, Kimble, King, Kinney, Kleberg, Knox, Lamar, Lamb, Lampasas, La Salle, Leon, Limestone, Live Oak, Llano, Lubbock, Lynn, McCulloch, McLennan, McMullen, Madison, Marion, Martin, Mason, Maverick, Medina, Menard, Midland, Milam, Mills, Mitchell, Montague, Morris, Motley, Navarro, Nolan, Nueces, Oldham, Palo Pinto, Panola, Parker, Potter, Presidio, Randall, Reagan, Real, Red River, Refugio, Robertson, Runnels, Rusk, San Patricio, San Saba, Schleicher, Scurry, Shackelford, Smith, Somervell, Starr, Stephens, Sterling, Stonewall, Sutton, Swisher, Tarrant, Taylor, Terrell, Terry, Throckmorton, Titus, Travis, Upshur, Upton, Uvalde, Val Verde, Van Zandt, Webb, Wheeler, Wichita, Wilbarger, Williamson, Wilson, Wise, Wood, Young, Zapata, and Zavala.

Utah
Counties of Beaver, Box Elder, Cache, Carbon, Daggett, Davis, Duchesne, Emery, Garfield, Grand, Iron, Juab, Kane, Millard, Morgan, Piute, Rich, Salt Lake, San Juan,
Sanpete, Sevier, Summit, Tooele, Uintah, Utah, Wasatch, Washington, Wayne, and Weber.

Vermont
Counties of Addison, Chittenden, Franklin, Lamoille, Orleans, and Washington.

Washington
Counties of Clallam, Clark, Cowlitz, Grays Harbor, Jefferson, King, Kitsap, Klickitat, Lewis, Mason, Pacific, Pend Oreille, Pierce, Skagit, Skamania, Snohomish, Stevens, Thurston, Wahkiakum, and Whatcom.

Wyoming
Counties of Carbon and Sweetwater.

Guam
Island of Guam.

Commonwealth of the Northern Mariana Islands
Islands of Rota and Saipan.

Commonwealth of Puerto Rico
Municipalities of Aibonito, Barranquitas, Cabo Rojo, Cayey, Cidra, Coamo, Comerio, Guanica, Guayama, Guayanilla, Juana Diaz, Lajas, Penuelas, Ponce, Sabana Grande, Salinas, Santa Isabel, Villalba, and Yauco.

United States Virgin Islands
Islands of Saint Croix and Saint Thomas.

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