Drought-sale tax flag: Bladen County, NC
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 Bladen County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Bladen County, NC, Columbus County, NC, Cumberland County, NC, Pender County, NC, Robeson County, NC, Sampson County, NC.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Bladen County, NC, Columbus County, NC, Cumberland County, NC, Pender County, NC, Robeson County, NC, Sampson County, NC | No |
| Aug 31, 2025 | Notice 2025-52 | Bladen County, NC, Columbus County, NC, Cumberland County, NC, Pender County, NC, Robeson County, NC | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Bladen County, NC, Columbus County, NC, Cumberland County, NC, Pender County, NC, Robeson County, NC, Sampson County, NC | 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 Bladen County since Jun 2, 2025: S6270 (drought-fast track, contiguous, Jun 4, 2026); S6254 (drought-fast track, primary, May 18, 2026); S6172 (drought-fast track, contiguous, Apr 10, 2026); S5990 (drought-fast track, contiguous, Jun 2, 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.