Drought-sale tax flag: Miami-Dade County, FL
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 Miami-Dade County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Miami-Dade County, FL, Broward County, FL, Collier County, FL, Monroe County, FL.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Miami-Dade County, FL, Broward County, FL, Collier County, FL, Monroe County, FL | No |
| Aug 31, 2025 | Notice 2025-52 | Miami-Dade County, FL, Broward County, FL, Collier County, FL, Monroe County, FL | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Miami-Dade County, FL, Broward County, FL, Collier County, FL, Monroe County, FL | 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 Miami-Dade County since Apr 21, 2025: S6291 (drought-fast track, contiguous, Jul 28, 2026); S6164 (drought-fast track, contiguous, Apr 10, 2026); S6185 (freeze, frost, and high winds, primary, Apr 1, 2026); S6141 (freeze, frost, and high winds, contiguous, Mar 4, 2026); S6142 (freeze, frost, ice, and high winds, contiguous, Mar 4, 2026); S6006 (drought-fast track, contiguous, Jun 2, 2025); S5970 (drought-fast track, contiguous, Apr 21, 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.