Drought-sale tax flag: Northampton County, VA
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 Northampton County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Northampton County, VA, Accomack County, VA, Mathews County, VA, Middlesex County, VA, York County, VA, Hampton city, VA, Norfolk city, VA, Poquoson city, VA, Virginia Beach city, VA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Northampton County, VA, Accomack County, VA, Mathews County, VA, Middlesex County, VA, York County, VA, Hampton city, VA, Norfolk city, VA, Poquoson city, VA, Virginia Beach city, VA | No |
| Aug 31, 2025 | Notice 2025-52 | Northampton County, VA, Accomack County, VA, Mathews County, VA, Middlesex County, VA, York County, VA, Hampton city, VA, Norfolk city, VA, Poquoson city, VA, Virginia Beach city, VA | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Northampton County, VA, Norfolk city, VA, Virginia Beach city, VA | 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 Northampton County since Mar 25, 2025: S6314 (drought-fast track, primary, Jul 31, 2026); S5955 (drought-fast track, contiguous, Mar 25, 2025). §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.