Drought-sale tax flag: Macon 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 Macon County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Macon County, TN, Allen County, KY, Monroe County, KY, Clay County, TN, Jackson County, TN, Smith County, TN, Sumner County, TN, Trousdale County, TN.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Macon County, TN, Allen County, KY, Monroe County, KY, Clay County, TN, Jackson County, TN, Smith County, TN, Sumner County, TN, Trousdale County, TN | No |
| Aug 31, 2025 | Notice 2025-52 | Macon County, TN, Allen County, KY, Clay County, TN, Jackson County, TN, Smith County, TN, Sumner County, TN, Trousdale County, TN | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Macon County, TN, Allen County, KY, Monroe County, KY, Clay County, TN, Jackson County, TN, Smith County, TN, Sumner County, TN, Trousdale 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 Macon County since Jul 16, 2025: S6311 (drought-fast track, contiguous, Jul 28, 2026); S6252 (drought-fast track, contiguous, May 19, 2026); S6239 (drought-fast track, primary, May 6, 2026); S6124 (flooding, excessive rain, flash flooding, landslides, and mudslides, contiguous, Dec 22, 2025); S6015 (flooding, contiguous, Jul 16, 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.