Drought-sale tax flag: Cascade 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 Cascade County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Cascade County, MT, Chouteau County, MT, Judith Basin County, MT, Lewis and Clark County, MT, Meagher County, MT, Teton County, MT.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Cascade County, MT, Chouteau County, MT, Judith Basin County, MT, Lewis and Clark County, MT, Meagher County, MT, Teton County, MT | No |
| Aug 31, 2025 | Notice 2025-52 | Cascade County, MT, Chouteau County, MT, Judith Basin County, MT, Lewis and Clark County, MT, Meagher County, MT, Teton County, MT | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Judith Basin County, MT, Meagher County, MT | 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 Cascade County since May 5, 2025: S6253 (drought-fast track, primary, May 19, 2026); S6029 (drought-fast track, contiguous, Jul 24, 2025); S6012 (drought-fast track, primary, Jul 9, 2025); S6010 (drought-fast track, contiguous, Jun 17, 2025); S5984 (drought-fast track, contiguous, May 5, 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.