Drought-sale tax flag: Moore County, NC
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 Moore County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Moore County, NC, Chatham County, NC, Cumberland County, NC, Harnett County, NC, Hoke County, NC, Lee County, NC, Montgomery County, NC, Randolph County, NC, Richmond County, NC, Scotland County, NC.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Moore County, NC, Chatham County, NC, Cumberland County, NC, Harnett County, NC, Hoke County, NC, Lee County, NC, Montgomery County, NC, Randolph County, NC, Richmond County, NC, Scotland County, NC | No |
| Aug 31, 2025 | Notice 2025-52 | Moore County, NC, Cumberland County, NC, Hoke County, NC, Richmond County, NC, Scotland County, NC | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Chatham County, NC, Cumberland County, NC, Harnett County, NC, Lee County, NC, Scotland County, NC | 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 Moore County since Apr 10, 2026: S6254 (drought-fast track, primary, May 18, 2026); S6221 (drought-fast track, contiguous, Apr 29, 2026); S6172 (drought-fast track, contiguous, Apr 10, 2026). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
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.