Drought-sale tax flag: Summit 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 Summit County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Summit County, UT, Daggett County, UT, Duchesne County, UT, Morgan County, UT, Rich County, UT, Salt Lake County, UT, Wasatch County, UT, Sweetwater County, WY, Uinta County, WY.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Summit County, UT, Daggett County, UT, Duchesne County, UT, Morgan County, UT, Rich County, UT, Salt Lake County, UT, Wasatch County, UT, Sweetwater County, WY, Uinta County, WY | No |
| Aug 31, 2025 | Notice 2025-52 | Summit County, UT, Daggett County, UT, Duchesne County, UT, Morgan County, UT, Rich County, UT, Salt Lake County, UT, Wasatch County, UT, Sweetwater County, WY, Uinta County, WY | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Summit County, UT, Daggett County, UT, Duchesne County, UT, Morgan County, UT, Rich County, UT, Salt Lake County, UT, Wasatch County, UT, Sweetwater County, WY, Uinta County, WY | 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 Summit County since Aug 4, 2025: S6313 (drought-fast track, contiguous, Aug 3, 2026); S6258 (drought-fast track, primary, May 18, 2026); S6228 (drought-fast track, contiguous, Apr 29, 2026); S6181 (drought-fast track, contiguous, Apr 13, 2026); S6179 (drought-fast track, contiguous, Apr 10, 2026); S6345 (drought-fast track, contiguous, Sep 17, 2025); S6062 (drought-fast track, contiguous, Sep 8, 2025); S6050 (drought-fast track, contiguous, Aug 25, 2025); S6042 (drought-fast track, primary, Aug 13, 2025); S6043 (drought-fast track, contiguous, Aug 13, 2025); S6035 (drought-fast track, contiguous, Aug 4, 2025); S6037 (drought-fast track, contiguous, Aug 4, 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.