Drought-sale tax flag: Banner County, NE
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 Banner County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Banner County, NE, Cheyenne County, NE, Kimball County, NE, Morrill County, NE, Scotts Bluff County, NE, Goshen County, WY, Laramie County, WY.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Banner County, NE, Cheyenne County, NE, Kimball County, NE, Morrill County, NE, Scotts Bluff County, NE, Goshen County, WY, Laramie County, WY | No |
| Aug 31, 2025 | Notice 2025-52 | Banner County, NE, Cheyenne County, NE, Kimball County, NE, Morrill County, NE, Scotts Bluff County, NE, Goshen County, WY, Laramie County, WY | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Banner County, NE, Cheyenne County, NE, Kimball County, NE, Morrill County, NE, Scotts Bluff County, NE, Goshen County, WY, Laramie County, WY | 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 Banner County since Apr 9, 2025: S6366 (high winds and wildfires, contiguous, Jul 6, 2026); S6260 (drought-fast track, contiguous, May 18, 2026); S6191 (drought-fast track, primary, Apr 15, 2026); S5999 (drought-fast track, contiguous, Jun 2, 2025); S6002 (drought-fast track, contiguous, Jun 2, 2025); S5986 (drought-fast track, contiguous, May 5, 2025); S5962 (drought-fast track, primary, Apr 9, 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.