Drought-sale tax flag: Erath County, TX
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 Erath County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Erath County, TX, Bosque County, TX, Comanche County, TX, Eastland County, TX, Hamilton County, TX, Hood County, TX, Palo Pinto County, TX, Somervell County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Bosque County, TX, Comanche County, TX, Eastland County, TX, Somervell County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | Bosque County, TX, Eastland County, TX, Palo Pinto County, TX | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Erath County, TX, Bosque County, TX, Comanche County, TX, Eastland County, TX, Hamilton County, TX, Hood County, TX, Palo Pinto County, TX, Somervell County, TX | Not so far through Nov 1, 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.
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.