Drought-sale tax flag: Cheyenne 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 Cheyenne County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Cheyenne County, KS, Rawlins County, KS, Sherman County, KS.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Cheyenne County, KS, Rawlins County, KS, Sherman County, KS | No |
| Aug 31, 2025 | Notice 2025-52 | Cheyenne County, KS, Rawlins County, KS, Sherman County, KS | No |
| Aug 31, 2027 (running) | not out until September | no D2+ weeks so far in our Drought Monitor data | So far, yes 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 Cheyenne County since Jul 24, 2025: S6251 (drought-fast track, contiguous, May 19, 2026); S6215 (drought-fast track, contiguous, Apr 29, 2026); S6217 (drought-fast track, contiguous, Apr 29, 2026); S6244 (drought-fast track, contiguous, Apr 24, 2026); S6247 (drought-fast track, primary, Apr 24, 2026); S6191 (drought-fast track, contiguous, Apr 15, 2026); S6028 (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.