Drought-sale tax flag: Roosevelt County, MT
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 Roosevelt County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Roosevelt County, MT, Daniels County, MT, McCone County, MT, Richland County, MT, Sheridan County, MT, Valley County, MT, McKenzie County, ND, Williams County, ND.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Roosevelt County, MT, Daniels County, MT, McCone County, MT, Richland County, MT, Sheridan County, MT, Valley County, MT, McKenzie County, ND, Williams County, ND | No |
| Aug 31, 2025 | Notice 2025-52 | Roosevelt County, MT, Daniels County, MT, McCone County, MT, Richland County, MT, Sheridan County, MT, Valley County, MT, McKenzie County, ND, Williams County, ND | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Richland County, MT, McKenzie County, ND, Williams 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.
USDA disaster designations naming Roosevelt County since Apr 21, 2025: S6350 (drought-fast track, contiguous, Aug 13, 2026); S6302 (drought-fast track, primary, Jul 28, 2026); S6019 (drought-fast track, primary, Jul 14, 2025); S6012 (drought-fast track, contiguous, Jul 9, 2025); S5971 (drought-fast track, contiguous, Apr 21, 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.