Drought-sale tax flag: Box Elder County, UT
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 Box Elder County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Box Elder County, UT, Cache County, UT, Davis County, UT, Tooele County, UT, Weber County, UT.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Box Elder County, UT, Cache County, UT, Davis County, UT, Tooele County, UT, Weber County, UT | No |
| Aug 31, 2025 | Notice 2025-52 | Box Elder County, UT, Cache County, UT, Davis County, UT, Tooele County, UT | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Box Elder County, UT, Cache County, UT, Davis County, UT, Tooele County, UT, Weber County, UT | 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 Box Elder County since Apr 7, 2025: S6313 (drought-fast track, contiguous, Aug 3, 2026); S6250 (drought-fast track, contiguous, May 18, 2026); S6216 (drought-fast track, contiguous, Apr 29, 2026); S6228 (drought-fast track, primary, Apr 29, 2026); S6174 (drought-fast track, contiguous, Apr 10, 2026); S6179 (drought-fast track, contiguous, Apr 10, 2026); S6062 (drought-fast track, contiguous, Sep 8, 2025); S6050 (drought-fast track, contiguous, Aug 25, 2025); S6027 (drought-fast track, contiguous, Jul 24, 2025); S6032 (drought-fast track, primary, Jul 24, 2025); S5964 (drought-fast track, contiguous, Apr 9, 2025); S5966 (drought-fast track, contiguous, Apr 7, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
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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.