Drought-sale tax flag: Morgan County, WV
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 Morgan County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Morgan County, WV, Frederick County, VA, Berkeley County, WV, Hampshire County, WV.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Morgan County, WV, Frederick County, VA, Berkeley County, WV, Hampshire County, WV | No |
| Aug 31, 2025 | Notice 2025-52 | Morgan County, WV, Frederick County, VA, Berkeley County, WV, Hampshire County, WV | No |
| Aug 31, 2027 (running) | not out until September | no D2+ weeks so far in our Drought Monitor data | So far, yes 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 Morgan County since Mar 25, 2025: S6391 (frost and freeze, primary, Aug 24, 2026); S6316 (drought-fast track, contiguous, Jul 8, 2026); S6348 (frost and freeze, contiguous, Jun 26, 2026); S6320 (frost and freeze, contiguous, Jun 15, 2026); S6169 (drought-fast track, contiguous, Apr 13, 2026); S6110 (drought-fast track, contiguous, Dec 29, 2025); S6090 (drought-fast track, contiguous, Sep 30, 2025); S6021 (flooding, excessive rain, and flash flood, contiguous, Jul 15, 2025); S5998 (drought-fast track, contiguous, Jun 2, 2025); S5946 (drought-fast track, contiguous, Mar 25, 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.