Drought-sale tax flag: Custer County, CO
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 Custer County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Custer County, CO, Fremont County, CO, Huerfano County, CO, Pueblo County, CO, Saguache County, CO.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Custer County, CO, Fremont County, CO, Huerfano County, CO, Pueblo County, CO, Saguache County, CO | No |
| Aug 31, 2025 | Notice 2025-52 | Custer County, CO, Fremont County, CO, Huerfano County, CO, Pueblo County, CO, Saguache County, CO | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Custer County, CO, Fremont County, CO, Huerfano County, CO, Pueblo County, CO, Saguache County, CO | 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 Custer County since Jun 2, 2025: S6290 (drought-fast track, contiguous, Jul 28, 2026); S6244 (drought-fast track, primary, Apr 24, 2026); S6163 (drought-fast track, contiguous, Apr 6, 2026); S6001 (drought-fast track, primary, Jun 2, 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.