Notice 2025-31
Internal Revenue Bulletin 2026-27 · 2026-10-03 edition · updated 2026-10-04 · United States
State Name County or County- Equivalent Entity Name
2020 Census Tract Number FIPS code
Tract Type Reason
Alabama Cherokee County 01019955702 Mine closure Data Update (Eligible since Jan. 1, 2023) Alabama Cherokee County 01019955802 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Alabama DeKalb County 01049961000 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Alabama DeKalb County 01049961300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Arizona Coconino County 04005945100 Directly adjoining Directly Adjoining New Closure Arizona Navajo County 04017940008 Directly adjoining Directly Adjoining New Closure Arizona Navajo County 04017940012 Directly adjoining Directly Adjoining New Closure Arizona Navajo County 04017942400 Directly adjoining Directly Adjoining New Closure Georgia Chattooga County 13055010300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Illinois Hamilton County 17065973300 Directly adjoining Directly Adjoining New Closure Maine York County 23031037000 Directly adjoining Directly Adjoining New Closure Maine York County 23031038002 Directly adjoining Directly Adjoining New Closure Missouri Audrain County 29007950300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Boone County 29019001901 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Boone County 29019001904 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Chariton County 29041470300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Howard County 29089960100 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Monroe County 29137960300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490100 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490200 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490400 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490500 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490600 Mine closure Data Update (Eligible since Jan. 1, 2023) New Rockingham County 33015069100 Directly adjoining Directly Adjoining New Closure Hampshire
New Hampshire
Rockingham County 33015069200 Directly adjoining Directly Adjoining New Closure
June 29, 2026 24 Bulletin No. 2026–27
State Name County or County- Equivalent Entity Name
2020 Census Tract Number FIPS code
Tract Type Reason
New Hampshire
New Hampshire
New Hampshire
New Hampshire
New Hampshire
Rockingham County 33015069300 Generating unit retirement
New Retirement
Rockingham County 33015107100 Directly adjoining Directly Adjoining New Closure
Rockingham County 33015107200 Directly adjoining Directly Adjoining New Closure
Rockingham County 33015107400 Directly adjoining Directly Adjoining New Closure
Rockingham County 33015107500 Directly adjoining Directly Adjoining New Closure
Ohio Athens County 39009973800 Directly adjoining Directly Adjoining New Closure Ohio Jackson County 39079957200 Directly adjoining Directly Adjoining New Closure Ohio Vinton County 39163953000 Directly adjoining Directly Adjoining New Closure Ohio Vinton County 39163953100 Directly adjoining Directly Adjoining New Closure Oklahoma Le Flore County 40079040102 Directly adjoining Directly Adjoining New Closure Oklahoma Le Flore County 40079040198 Directly adjoining Directly Adjoining New Closure Oklahoma Sequoyah County 40135030401 Directly adjoining Directly Adjoining New Closure Oklahoma Sequoyah County 40135030404 Directly adjoining Directly Adjoining New Closure Pennsylvania Bradford County 42015951400 Directly adjoining Directly Adjoining New Closure Pennsylvania Fayette County 42051260401 Directly adjoining Directly Adjoining New Closure Pennsylvania Luzerne County 42079217500 Directly adjoining Directly Adjoining New Closure Pennsylvania Luzerne County 42079217600 Directly adjoining Directly Adjoining New Closure Pennsylvania Lycoming County 42081010100 Directly adjoining Directly Adjoining New Closure Pennsylvania Lycoming County 42081010200 Directly adjoining Directly Adjoining New Closure Pennsylvania Tioga County 42117950500 Directly adjoining Directly Adjoining New Closure Pennsylvania Tioga County 42117950700 Directly adjoining Directly Adjoining New Closure Pennsylvania Tioga County 42117950900 Directly adjoining Directly Adjoining New Closure Pennsylvania Tioga County 42117951000 Mine closure New Closure Pennsylvania Westmoreland 42129806300 Directly adjoining Directly Adjoining New Closure County
Pennsylvania Westmoreland County
42129806400 Directly adjoining Directly Adjoining New Closure
Utah Juab County 49023010200 Directly adjoining Directly Adjoining New Closure Utah Millard County 49027974100 Generating unit New Retirement retirement
Utah Millard County 49027974200 Directly adjoining Directly Adjoining New Closure Utah Millard County 49027974300 Directly adjoining Directly Adjoining New Closure
Bulletin No. 2026–27 25 June 29, 2026
Notice 2026-39 Appendix 3: Subset of census tracts from Notice 2026-39 Appendix 2 that are newly identified as Coal Closure
census tracts based on location data that has been corrected since the publication of Notice 2025-31
State Name County or County- Equivalent Entity Name
2020 Census Tract Number FIPS code
Tract Type Reason
Alabama Cherokee County 01019955702 Mine closure Data Update (Eligible since Jan. 1, 2023) Alabama Cherokee County 01019955802 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Alabama DeKalb County 01049961000 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Alabama DeKalb County 01049961300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Georgia Chattooga County 13055010300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Audrain County 29007950300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Boone County 29019001901 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Boone County 29019001904 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Chariton County 29041470300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Howard County 29089960100 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Monroe County 29137960300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490100 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490200 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490400 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) Missouri Randolph County 29175490500 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)
June 29, 2026 26 Bulletin No. 2026–27
Get a plain-English answer with a citation back to this text.
Ask AI about this code