Drought-sale tax flag: Rowan 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 Rowan County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Rowan County, KY, Bath County, KY, Carter County, KY, Elliott County, KY, Fleming County, KY, Lewis County, KY, Menifee County, KY, Morgan County, KY.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Rowan County, KY, Bath County, KY, Carter County, KY, Elliott County, KY, Fleming County, KY, Lewis County, KY, Menifee County, KY, Morgan County, KY | No |
| Aug 31, 2025 | Notice 2025-52 | Carter County, KY, Elliott County, KY, Morgan County, KY | 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.
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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.