Drought-sale tax flag: Cache 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 Cache County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Cache County, UT, Box Elder County, UT, Rich 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 | Cache County, UT, Box Elder County, UT, Rich County, UT, Weber County, UT | No |
| Aug 31, 2025 | Notice 2025-52 | Cache County, UT, Box Elder County, UT, Rich County, UT | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Cache County, UT, Box Elder County, UT, Rich 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 Cache County since Jul 24, 2025: S6313 (drought-fast track, primary, Aug 3, 2026); S6277 (drought-fast track, contiguous, Jun 4, 2026); S6250 (drought-fast track, contiguous, May 18, 2026); S6228 (drought-fast track, contiguous, Apr 29, 2026); S6345 (drought-fast track, contiguous, Sep 17, 2025); S6049 (drought-fast track, contiguous, Aug 25, 2025); S6050 (drought-fast track, primary, Aug 25, 2025); S6039 (drought-fast track, contiguous, Aug 13, 2025); S6042 (drought-fast track, contiguous, Aug 13, 2025); S6032 (drought-fast track, contiguous, Jul 24, 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.