Drought-sale tax flag: Duchesne County, UT
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 Duchesne County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Duchesne County, UT, Carbon County, UT, Daggett County, UT, Summit County, UT, Uintah County, UT, Utah County, UT, Wasatch County, UT.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Duchesne County, UT, Carbon County, UT, Daggett County, UT, Summit County, UT, Uintah County, UT, Utah County, UT, Wasatch County, UT | No |
| Aug 31, 2025 | Notice 2025-52 | Duchesne County, UT, Carbon County, UT, Daggett County, UT, Summit County, UT, Uintah County, UT, Utah County, UT, Wasatch County, UT | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Duchesne County, UT, Carbon County, UT, Daggett County, UT, Summit County, UT, Uintah County, UT, Utah County, UT, Wasatch County, UT | 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 Duchesne County since May 5, 2025: S6258 (drought-fast track, contiguous, May 18, 2026); S6228 (drought-fast track, contiguous, Apr 29, 2026); S6179 (drought-fast track, primary, Apr 10, 2026); S6062 (drought-fast track, contiguous, Sep 8, 2025); S6050 (drought-fast track, contiguous, Aug 25, 2025); S6042 (drought-fast track, contiguous, Aug 13, 2025); S6035 (drought-fast track, primary, Aug 4, 2025); S5982 (drought-fast track, contiguous, May 5, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
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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.