Drought-sale tax flag: Metcalfe County, KY
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 Metcalfe County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Metcalfe County, KY, Adair County, KY, Barren County, KY, Cumberland County, KY, Green County, KY, Hart County, KY, Monroe County, KY.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Metcalfe County, KY, Adair County, KY, Barren County, KY, Cumberland County, KY, Green County, KY, Hart County, KY, Monroe County, KY | No |
| Aug 31, 2025 | Notice 2025-52 | Green County, KY | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Barren County, KY, Monroe County, KY | 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 Metcalfe County since Jul 16, 2025: S6297 (drought-fast track, primary, Jul 28, 2026); S6279 (drought-fast track, contiguous, Jun 4, 2026); S6252 (drought-fast track, contiguous, May 19, 2026); 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.