Drought-sale tax flag: Beaverhead County, MT
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 Beaverhead County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Beaverhead County, MT, Deer Lodge County, MT, Madison County, MT, Ravalli County, MT, Silver Bow County, MT.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Beaverhead County, MT, Deer Lodge County, MT, Madison County, MT, Ravalli County, MT, Silver Bow County, MT | No |
| Aug 31, 2025 | Notice 2025-52 | Beaverhead County, MT, Deer Lodge County, MT, Madison County, MT, Ravalli County, MT, Silver Bow County, MT | 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.
USDA disaster designations naming Beaverhead County since Jul 9, 2025: S6294 (drought-fast track, contiguous, Jul 28, 2026); S6277 (drought-fast track, contiguous, Jun 4, 2026); S6253 (drought-fast track, primary, May 19, 2026); S6053 (drought-fast track, contiguous, Sep 2, 2025); S6054 (drought-fast track, contiguous, Sep 2, 2025); S6018 (drought-fast track, contiguous, Jul 14, 2025); S6012 (drought-fast track, primary, Jul 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.