Drought-sale tax flag: Pike 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 Pike County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Pike County, KY, Floyd County, KY, Knott County, KY, Letcher County, KY, Martin County, KY, Buchanan County, VA, Dickenson County, VA, Wise County, VA, Mingo County, WV.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Pike County, KY, Floyd County, KY, Knott County, KY, Letcher County, KY, Martin County, KY, Buchanan County, VA, Dickenson County, VA, Wise County, VA, Mingo County, WV | No |
| Aug 31, 2025 | Notice 2025-52 | Martin County, KY, Mingo 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 Pike County since Jun 26, 2026: S6348 (frost and freeze, contiguous, Jun 26, 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.