Drought-sale tax flag: Haakon County, SD
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 Haakon County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Haakon County, SD, Dewey County, SD, Jackson County, SD, Jones County, SD, Meade County, SD, Pennington County, SD, Stanley County, SD, Ziebach County, SD.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Dewey County, SD, Jackson County, SD, Jones County, SD, Meade County, SD, Pennington County, SD, Stanley County, SD, Ziebach County, SD | No |
| Aug 31, 2025 | Notice 2025-52 | Haakon County, SD, Dewey County, SD, Jackson County, SD, Jones County, SD, Meade County, SD, Pennington County, SD, Stanley County, SD, Ziebach County, SD | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Haakon County, SD, Dewey County, SD, Meade County, SD, Pennington County, SD, Stanley County, SD, Ziebach County, SD | 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 Haakon County since Jun 9, 2025: S6378 (drought-fast track, contiguous, Aug 24, 2026); S6310 (drought-fast track, contiguous, Jul 28, 2026); S6225 (drought-fast track, contiguous, Apr 29, 2026); S6009 (drought-fast track, contiguous, Jun 9, 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.