Drought-sale tax flag: Cumberland County, TN
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 Cumberland County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Cumberland County, TN, Bledsoe County, TN, Fentress County, TN, Morgan County, TN, Putnam County, TN, Rhea County, TN, Roane County, TN, Van Buren County, TN, White County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Cumberland County, TN, Bledsoe County, TN, Fentress County, TN, Morgan County, TN, Putnam County, TN, Rhea County, TN, Roane County, TN, Van Buren County, TN, White County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Cumberland County, TN, Bledsoe County, TN, Fentress County, TN, Morgan County, TN, Putnam County, TN, Rhea County, TN, Roane County, TN, Van Buren County, TN, White County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Cumberland County, TN, Fentress County, TN, Putnam County, TN, Van Buren County, TN, White 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 Cumberland County since Mar 25, 2025: S6311 (drought-fast track, contiguous, Jul 28, 2026); S6239 (drought-fast track, contiguous, May 6, 2026); S6177 (drought-fast track, primary, Apr 10, 2026); S5952 (drought-fast track, primary, Mar 25, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
Plain arithmetic for the conversation with your preparer. Nothing is saved or sent.
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.