Drought-sale tax flag: Butler County, KS
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 Butler County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Butler County, KS, Chase County, KS, Cowley County, KS, Elk County, KS, Greenwood County, KS, Harvey County, KS, Marion County, KS, Sedgwick County, KS, Sumner County, KS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Cowley County, KS, Elk County, KS, Harvey County, KS, Sedgwick County, KS, Sumner County, KS | No |
| Aug 31, 2025 | Notice 2025-52 | Butler County, KS, Chase County, KS, Cowley County, KS, Elk County, KS, Greenwood County, KS, Harvey County, KS, Marion County, KS, Sedgwick County, KS, Sumner County, KS | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Butler County, KS, Cowley County, KS, Elk County, KS, Harvey County, KS, Marion County, KS, Sedgwick County, KS, Sumner County, KS | Not so far through Nov 1, 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 Butler County since Jan 16, 2026: S6131 (heavy rain, hail, high winds, and flash flooding, contiguous, Jan 16, 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.