Drought-sale tax flag: Yadkin County, NC
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 Yadkin County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Yadkin County, NC, Davie County, NC, Forsyth County, NC, Iredell County, NC, Surry County, NC, Wilkes County, NC.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Yadkin County, NC, Davie County, NC, Forsyth County, NC, Iredell County, NC, Surry County, NC, Wilkes County, NC | No |
| Aug 31, 2025 | Notice 2025-52 | none | Yes, per this list |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Yadkin County, NC, Davie County, NC, Forsyth County, NC, Iredell County, NC, Surry County, NC | 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 Yadkin County since Apr 10, 2026: S6270 (drought-fast track, contiguous, Jun 4, 2026); S6254 (drought-fast track, contiguous, May 18, 2026); S6172 (drought-fast track, primary, 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.