Drought-sale tax flag: Union 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 Union County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Union County, NM, Colfax County, NM, Harding County, NM, Quay County, NM, Cimarron County, OK, Dallam County, TX, Hartley County, TX.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Union County, NM, Colfax County, NM, Harding County, NM, Quay County, NM, Cimarron County, OK, Dallam County, TX, Hartley County, TX | No |
| Aug 31, 2025 | Notice 2025-52 | Union County, NM, Colfax County, NM, Harding County, NM | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Union County, NM, Colfax County, NM, Harding County, NM, Quay County, NM, Cimarron County, OK, Dallam County, TX, Hartley 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 Union County since May 5, 2025: S6271 (drought-fast track, contiguous, Jul 1, 2026); S6274 (drought-fast track, contiguous, Jun 4, 2026); S6237 (drought-fast track, contiguous, May 6, 2026); S6240 (drought-fast track, contiguous, May 6, 2026); S6223 (drought-fast track, primary, Apr 29, 2026); S6192 (drought-fast track, contiguous, Apr 24, 2026); S6163 (drought-fast track, contiguous, Apr 6, 2026); S5985 (drought-fast track, contiguous, May 5, 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.