Drought-sale tax flag: Fulton County, GA
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 Fulton County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Fulton County, GA, Carroll County, GA, Cherokee County, GA, Clayton County, GA, Cobb County, GA, Coweta County, GA, DeKalb County, GA, Douglas County, GA, Fayette County, GA, Forsyth County, GA, Gwinnett County, GA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Fulton County, GA, Carroll County, GA, Cherokee County, GA, Clayton County, GA, Cobb County, GA, Coweta County, GA, DeKalb County, GA, Douglas County, GA, Fayette County, GA, Forsyth County, GA, Gwinnett County, GA | No |
| Aug 31, 2025 | Notice 2025-52 | Fulton County, GA, Cherokee County, GA, Cobb County, GA, DeKalb County, GA, Douglas County, GA, Forsyth County, GA, Gwinnett County, GA | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Cherokee County, GA, Coweta County, GA, Fayette County, GA, Forsyth County, GA | 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 Fulton County since Dec 29, 2025: S6249 (drought-fast track, contiguous, May 19, 2026); S6246 (drought-fast track, primary, Apr 23, 2026); S6202 (drought-fast track, contiguous, Apr 15, 2026); S6165 (drought-fast track, contiguous, Apr 10, 2026); S6095 (drought-fast track, primary, Dec 29, 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.