Drought-sale tax flag: Quay County, NM
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 Quay County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Quay County, NM, Curry County, NM, De Baca County, NM, Guadalupe County, NM, Harding County, NM, Roosevelt County, NM, San Miguel County, NM, Union County, NM, Deaf Smith County, TX, Hartley County, TX, Oldham County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Quay County, NM, Curry County, NM, De Baca County, NM, Guadalupe County, NM, Harding County, NM, Roosevelt County, NM, San Miguel County, NM, Union County, NM, Deaf Smith County, TX, Hartley County, TX, Oldham County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | De Baca County, NM, Guadalupe County, NM, Harding County, NM, Roosevelt County, NM, San Miguel County, NM, Union County, NM, Deaf Smith County, TX | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Quay County, NM, Curry County, NM, De Baca County, NM, Guadalupe County, NM, Harding County, NM, Roosevelt County, NM, San Miguel County, NM, Union County, NM, Deaf Smith County, TX, Hartley County, TX, Oldham County, TX | Not so far through Nov 1, 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 Quay County since Apr 14, 2025: S6305 (drought-fast track, contiguous, Jul 28, 2026); S6271 (drought-fast track, primary, Jul 1, 2026); S6274 (drought-fast track, contiguous, Jun 4, 2026); S6223 (drought-fast track, contiguous, Apr 29, 2026); S6003 (drought-fast track, contiguous, Jun 2, 2025); S5985 (drought-fast track, contiguous, May 5, 2025); S5969 (drought-fast track, contiguous, Apr 14, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
Plain arithmetic for the conversation with your preparer. Nothing is saved or sent.
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.