Drought-sale tax flag: Chouteau 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 Chouteau County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Chouteau County, MT, Blaine County, MT, Cascade County, MT, Fergus County, MT, Hill County, MT, Judith Basin County, MT, Liberty County, MT, Pondera 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 | Chouteau County, MT, Blaine County, MT, Cascade County, MT, Fergus County, MT, Hill County, MT, Judith Basin County, MT, Liberty County, MT, Pondera County, MT, Teton County, MT | No |
| Aug 31, 2025 | Notice 2025-52 | Chouteau County, MT, Blaine County, MT, Cascade County, MT, Hill County, MT, Judith Basin County, MT, Liberty County, MT, Pondera County, MT, Teton County, MT | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Fergus County, MT, Judith Basin 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 Chouteau County since Jun 17, 2025: S6253 (drought-fast track, primary, May 19, 2026); S6102 (drought-fast track, contiguous, Dec 29, 2025); S6029 (drought-fast track, primary, Jul 24, 2025); S6024 (drought-fast track, contiguous, Jul 14, 2025); S6012 (drought-fast track, contiguous, Jul 9, 2025); S6010 (drought-fast track, contiguous, Jun 17, 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.