Drought-sale tax flag: Dickey County, ND
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 Dickey County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Dickey County, ND, LaMoure County, ND, McIntosh County, ND, Ransom County, ND, Sargent County, ND, Brown County, SD, McPherson County, SD.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | LaMoure County, ND, Ransom County, ND | No |
| Aug 31, 2025 | Notice 2025-52 | Dickey County, ND, Ransom County, ND, Sargent County, ND, Brown County, SD, McPherson County, SD | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Dickey County, ND, LaMoure County, ND, Ransom County, ND, Sargent County, ND | 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.
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.