Drought-sale tax flag: Washington 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 Washington County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Washington County, VA, Johnson County, TN, Sullivan County, TN, Grayson County, VA, Russell County, VA, Scott County, VA, Smyth County, VA, Bristol city, VA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Washington County, VA, Johnson County, TN, Sullivan County, TN, Grayson County, VA, Russell County, VA, Scott County, VA, Smyth County, VA, Bristol city, VA | No |
| Aug 31, 2025 | Notice 2025-52 | none | Yes, per this list |
| 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 Washington County since Apr 10, 2026: S6314 (drought-fast track, contiguous, Jul 31, 2026); S6275 (drought-fast track, primary, Jun 26, 2026); S6348 (frost and freeze, primary, Jun 26, 2026); S6256 (drought-fast track, contiguous, May 19, 2026); S6177 (drought-fast track, contiguous, Apr 10, 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.