Drought-sale tax flag: Polk County, GA
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 Polk County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Polk County, GA, Cherokee County, AL, Cleburne County, AL, Bartow County, GA, Floyd County, GA, Haralson County, GA, Paulding County, GA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Polk County, GA, Cherokee County, AL, Cleburne County, AL, Bartow County, GA, Floyd County, GA, Haralson County, GA, Paulding County, GA | No |
| Aug 31, 2025 | Notice 2025-52 | Polk County, GA, Cherokee County, AL, Cleburne County, AL, Bartow County, GA, Floyd County, GA, Paulding County, GA | 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 Polk County since Sep 15, 2025: S6249 (drought-fast track, primary, May 19, 2026); S6201 (drought-fast track, contiguous, Apr 20, 2026); S6202 (drought-fast track, contiguous, Apr 15, 2026); S6066 (excessive rain, contiguous, Sep 15, 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.