Report of Entity's Landholdings

FORM 7-2191
2008 Instructions

INSTRUCTIONS FOR REPORT OF
ENTITY’S LANDHOLDINGS
(Prior Law Provisions)

(7-07)

Bureau of Reclamation
Do not use this form after December 31, 2008

OMB Control No.: 1006-0005

Paperwork Reduction Act
This information is being collected to establish landholder compliance with Federal reclamation law. Response to this request is mandatory in
accordance with Public Law 97-293 and 43 CFR 426.18. Public reporting burden for this form is estimated to average 1 hour 18 minutes per
response, including time for reviewing instructions, gathering and maintaining data, and completing and reviewing the form. An agency may
not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid Office of
Management and Budget (OMB) control number. Direct comments regarding the burden estimated or any other aspect of these forms to
Manager, Land Resources Office, Code 84-53000, U.S. Bureau of Reclamation, PO Box 25007, Denver CO 80225.

GENERAL INFORMATION

WHERE TO SUBMIT FORMS

“General Information About RRA Forms” (Form 7-21INFO)
provides basic instructions on using Reclamation Reform
Act of 1982 (RRA) forms. Ask your district office for this
form each year to keep current. Refer to the definitions at
the end of Form 7-21INFO whenever the meaning of a term
is not clear to you. Please note, some terms such as
“irrigable land,” “irrigation land,” and “irrigation water”
have special definitions when used in these forms which
differ from their common meaning. Other terms and
corresponding definitions that are specific to the RRA forms
are:

Your entity must submit a reporting form to each district in
which your entity holds (directly or indirectly owns or
leases) land. You must submit the original form to one
district office and may submit copies to the others if your
entity holds land in more than one district.

WHAT LAND TO INCLUDE
Your entity must report all of its land held westwide that is
subject to the acreage limitation provisions. Please see
Form 7-21INFO if your entity has excess land or full-cost
land to identify. Your entity must provide an accurate legal
description or an assessor’s parcel number for each land
parcel. Be sure to break down land parcels as far as
necessary to ensure accurate identification.

• “Land” or “acres” means irrigable and/or irrigation land.
• “You” means the officer or authorized agent of the entity
who completes this form for the entity.
• “We,” “us,” “our,” or “Reclamation” means the Bureau
of Reclamation.

IF LANDHOLDINGS CHANGE

• “Entity” means a corporation, partnership, organization,
business, joint tenancy, tenancy-in-common, etc.

You must notify all districts in which your entity holds land
within 30 calendar days if your entity’s westwide
landholdings change during the water year, and you must
submit new reporting forms within 60 calendar days of the
change. Indirect holders of your entity’s lands also must
submit new forms to the district office within 60 calendar
days of the change if the westwide landholdings change
affects their attribution. These 30- and 60-day grace periods
do not apply to a new landholder. A new landholder must
submit the forms prior to receiving Reclamation irrigation
water.

Visit www.usbr.gov/rra for more information.

WHO MUST SUBMIT THIS FORM
Your entity must report its westwide landholdings on a
“Report of Entity’s Landholdings” (Form 7-2191) if it is
subject to the acreage limitation provisions of prior law and
its total westwide landholdings are more than 40 acres. If
your entity is a prior law corporation, your entity must
submit a Form 7-2191 even if it is wholly owned by an
individual. Fact Sheets 1, 2, and 9 are available at your
district office if you are unsure whether Form 7-2191 is the
appropriate form for your entity to submit.

For more information on landholding changes, see
Fact Sheet 11 which is available at your district office.

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ANNUAL REPORTING

GENERAL INSTRUCTIONS

Your entity must submit Form 7-2191 each and every year
prior to the delivery of Reclamation irrigation water to your
entity’s land if your entity’s westwide landholdings exceed
the RRA forms submittal threshold, with the following
exceptions:

Type or print in ink all answers. You must initial and date
any crossouts and corrections. You may attach continuation
sheets to list information. Preprinted continuation sheets are
available for this purpose, or you may make your own.
District name abbreviation(s) used on this form must be
spelled out on the form where the abbreviation is used for
the first time, or on a separate sheet attached to this form.
Please contact your district office or the appropriate
Reclamation office if you have any questions.

(1)

(2)

(3)

Your entity may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-2191 if your entity’s westwide landholdings
have not changed since the last Form 7-2191 was
submitted;

ITEM BY ITEM INSTRUCTIONS

Your entity may submit a Form 7-21VERIFY
together with a new “Selection of Full-Cost Land”
(Form 7-21FC) if your entity’s westwide
landholdings have not changed since the last
Form 7-2191 was submitted, and your entity wants
to reselect its full-cost land; or

Landholder Information
1.

Enter your entity’s name. Your entity’s name should
be the name in which the land is held, unless the
landholder is a subsidiary of another entity. In that
case, the parent entity’s name should be given as the
landholder, and the subsidiary’s name should appear
on the lines provided in item 7.

2.

(a)

Check the box that best identifies your entity’s
type. If you check the “Other” box, you must
write in your entity’s type. Religious or
charitable organizations that are completing this
form because they (a) have Federal income tax
exemption under section 501 of the Internal
Revenue Code of 1954, as amended, AND
(b) do not meet all of the RRA section 219
criteria for religious or charitable organizations,
should check the “Other” box and enter
“religious organization” or “charitable
organization” as applicable.

(b)

Skip this item and proceed to item 3(a) if your
entity is a religious or charitable organization
that does not meet the RRA section 219 criteria.
If you checked “Other” in item 2(a), how is your
entity taxed by the Internal Revenue Service
(check one box: corporation or partnership).

(a)

Enter your entity’s street address or rural route
number, city, state, and ZIP code. An attorney’s
address, “c/o” address, etc., is not acceptable in
place of a street address. Post office box
numbers may be used only if no other address
exists.

(b)

Enter your entity’s mailing address if it is
different from the street address.

(a)

Enter the telephone number where questions can
be directed.

(b)

Enter the name of a contact person at that
telephone number.

Your entity does not need to submit any RRA forms
if it:
• Only holds land indirectly through other
entities, trusts, or estates;
• Neither the number of acres attributed to your
entity nor the percentage of the other entity,
trust, or estate attributed to your entity has
changed since the last Form 7-2191 was
submitted; and
• All other information previously submitted on
your entity’s Form 7-2191 has not changed.

IRREVOCABLE ELECTION
Please be aware, by simply submitting a “Certification of
Entity’s Landholdings” (Form 7-2181), a prior law recipient
that only holds land indirectly in a district that has
conformed to the discretionary provisions will be making an
irrevocable election to conform to the discretionary
provisions. That action will be binding in that and all other
districts where the landholder holds land subject to the
acreage limitation provisions.

3.

Such actions to conform to the discretionary provisions do
not apply to foreign entities. See Form 7-21INFO for more
information on how an irrevocable election impacts your
entity’s westwide acreage limitation status.
4.

Caution: Nonsubmittal of an RRA form may also result in
an irrevocable election. See Form 7-21INFO for more
information.

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FORM 7-2191 (2008)

5.

Enter the state(s) or country(ies) in which your entity
is established or registered, if applicable. Your entity
will be required to submit documentation verifying the
country(ies) in which your entity is established when
your entity irrevocably elects to conform to the
discretionary provisions if it indicates a country other
than the United States.

6.

Enter your entity’s Employer Identification Number
(EIN). Leave this blank if your entity does not have
an EIN, and is not required by the Internal Revenue
Service (IRS) to have an EIN.

whose attribution of land from their interest in your
entity is more than 40 acres if your entity has 26 or more
part owners. Note: Identified part owners must submit
their own certification or reporting forms if they hold
more land westwide than the applicable RRA forms
submittal threshold. Inform the part owners of their
obligation to submit the appropriate certification or
reporting forms in order to protect your entity’s
eligibility to receive Reclamation irrigation water.
Enter the following information about the part owners:
(a) Part owner’s name.

7.

List any wholly owned subsidiaries of your entity that
hold land you will include on this form. List all
subsidiaries, but only complete items 7(b), 7(c), and 7(d)
for those subsidiaries that directly hold land. Holdings
of subsidiaries are counted against the entitlement of the
parent entity. Therefore, this form must be completed
by the ultimate parent entity and must fully disclose the
identity and westwide landholdings of each subsidiary.
(Note: This requirement applies whether or not the
ultimate parent entity is established under State or
Federal law.)

(b) Enter the part owner’s EIN if the part owner is an
entity, trust, or estate. Leave this blank if your
entity does not have an EIN, and is not required
by the IRS to have an EIN.
(c) Part owner’s acreage limitation status: subject to
prior law or subject to discretionary provisions.
(d) Percentage of your entity that the part owner
owns.

Describe the ownership structure of your entity in detail
on a separate sheet. Submit that sheet with your
completed reporting form. Intermediate entities are not
exempted from the requirements to submit reporting
forms unless they are wholly owned subsidiaries.
(a)

Land Your Entity Directly Owns
It is the responsibility of landowners, sellers of land, and
districts to notify lessees, buyers of land, and new
landholders, respectively, of the RRA forms submittal
requirements associated with the land in question.

Enter the subsidiary’s name, acreage limitation
status (prior law or discretionary provisions), EIN,
and entity type (e.g., corporation, partnership,
etc.). Leave the space for an EIN blank if the
entity does not have an EIN, and is not required by
the IRS to have an EIN.

(b)

Enter the state(s) or country(ies) in which the
subsidiary is established or registered, if
applicable.

(c)

Legal description of the land parcel or an
assessor’s parcel number.

(d)

Number of acres in the land parcel.

For purposes of determining total landholdings, if your
entity’s wholly owned subsidiary(ies) directly own or
lease land, all land listed here must be listed again in
items (11) and (12) for the subsidiary’s directly owned
land, or items (14) and (15) for the subsidiary’s directly
leased land.
8.

Indicate whether your entity is owned (directly or
indirectly) by or benefits 26 or more natural persons.

9.

Identify all of your entity’s part owners if your entity
has 25 or less part owners. Identify all part owners

10.

Enter your entity’s name again. (These forms are
often photocopied, so it is necessary to have your
entity identified on each page.)

11.

This section requests information regarding land that
your entity directly owns westwide. Include land
directly owned by your entity’s wholly owned
subsidiaries. Include land your entity leases from a
public entity here, instead of including it as leased
land in item 14 because it counts against the lessee’s
ownership entitlement (pursuant to Public
Law 91-310). In that situation, write the land is leased
from a public entity and include the name of that
public entity after the legal description of the land
parcel. Enter the following for each land parcel:
(a)

3

Name of district in which the land parcel is
located. Group land parcels by district to make
it easier to complete items 21 through 27.

FORM 7-2191 (2008)

(b)

(c)

(d)

12.

Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
lessee, sublessee, or operator entered in
item 11(d) [or for your entity if you check “self”
in item 11(c)], there is space to list four land
parcels (one parcel per line) if all parcels are
operated by the same natural person or entity in
the same district. You may list more than one
parcel per line if all parcels have the same lease
information.

13.

Enter your entity’s name.

14.

This section requests information regarding land that
your entity directly leases from another party
westwide. Include land directly leased by your
entity’s wholly owned subsidiaries. Do not include
land leased from a public entity here; instead, include
it in item 11. Include information regarding any land
your entity subleases to others here. Enter the
following for each land parcel:

Who primarily operates the land: your entity
(self), a lessee or sublessee under a lease
(lessee/sublessee), or an operator under any
other type of farm operating arrangement
(other).
Name, address, and telephone number of each
lessee, sublessee, or other type of operator.
Skip this column and go to item 11(g) if your
entity primarily operates the land parcel.

(e)

Starting date of the lease. This is the date the
lease first became effective. Enter the date the
lease was signed if no effective date was
specified in the lease. Remember, leases cannot
exceed 10 years except with our approval for
perennial crops, which are determined on a
crop-by-crop basis but cannot exceed 25 years.

(f)

Ending date of the lease. This is the date on
which the current lease will terminate, including
all exercisable options.

(g)

Number of acres in the land parcel. If your
entity leases land from a public entity and then
leases it to another landholder, do not list those
acres in this column because they are attributed
to the sublessee.

(h)

Indicate if the land parcel was acquired after
December 6, 1979.

Total column 11(g). This is the number of acres your
entity directly owns westwide. Include in this total
any directly owned acres listed on continuation sheets
or attachments.

Land Your Entity Directly Leases From Another
Party
15.
Landholders that lease land to or from other landholders
should inform the lessees and lessors of their obligation to
also submit RRA forms. If either the lessee or lessor fails to
submit RRA forms, the eligibility of the land to receive
Reclamation irrigation water will be jeopardized.

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(a)

Name of district in which the land parcel is
located. Group land parcels by district to make
it easier to complete items 21 through 27.

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(c)

Who primarily operates the land: your entity
(self) or another party (other).

(d)

Natural person or entity that directly owns the
land that your entity leases. Enter the
sublessee’s name as well as the landowner’s
name if your entity subleases the land to another
landholder. If your entity subleases land from
another landholder, enter the sublessor’s name
and the landowner’s name. Include the farm
operator’s name if the land is operated by a farm
operator.

(e)

Starting date of the lease. This is the date the
lease first became effective. Enter the date the
lease was signed if no effective date was
specified in the lease. Remember, leases cannot
exceed 10 years except with our approval for
perennial crops, which are determined on a
crop-by-crop basis but cannot exceed 25 years.

(f)

Ending date of the lease. This is the date on
which the current lease will terminate, including
all exercisable options.

(g)

Number of acres in the land parcel. Do not list
acres that your entity subleases to others in this
column because they are attributed to the
sublessee.

Total column 14(g). This is the total number of acres
your entity directly leases (and subleases) westwide.
Include in this total any directly leased (and subleased)
acres listed on continuation sheets or attachments.
Please contact your district office for further
instructions if all or part of your entity’s directly
leased land is also attributed to your entity’s indirectly
owned land.

FORM 7-2191 (2008)

Land Your Entity Indirectly Owns or Leases
Through Other Entities
16.

This section requests information regarding land that
your entity indirectly owns or leases westwide through
other entities, trusts, or estates. Do not include land
directly held by your entity’s wholly owned
subsidiaries. Instead, include that land in item 11 or
item 14 as appropriate. Include land indirectly held
by your entity’s wholly owned subsidiaries. Obtain a
completed copy of any other entity’s Form 7-2181 or
Form 7-2191, or any trust’s or estate’s “Declaration of
Trust’s or Estate’s Landholdings” Form 7-21TRUST
that attributes land to your entity. By referring to the
information contained on the other entity’s, trust’s, or
estate’s form, you can help ensure that the information
you report on your entity’s form is accurate. Enter the
following for each land parcel in each district in which
the other entity, trust, or estate holds land attributed to
your entity:
(a)

Name of district in which the land parcel is
located. Group the land parcels by district to
make it easier to complete items 21 through 27.

(b)

Name of the other entity, trust, or estate that
holds land in which your entity owns an interest
or is a beneficiary.

(c)

(d)

The other entity’s, trust’s, or estate’s EIN.
Leave this blank if the other entity, trust, or
estate does not have an EIN and is not required
by the IRS to have an EIN.

Total number of acres owned (directly or
indirectly) by the other entity, trust, or estate.

(f)

Multiply item 16(d) (in decimal form) by
item 16(e). This is the number of acres that
your entity indirectly owns through the other
entity, trust, or estate.

(g)

Total number of acres leased (directly or
indirectly) by the other entity, trust, or estate.

(h)

This item applies if your entity directly owns
land and leases that same land to the other
entity, trust, or estate in which your entity also
owns an interest. Leave both sections of
item 16(h) blank if you do not have this
situation. By completing this item you will
prevent counting the same land twice against the
entitlement of your entity, once as directly
owned land and again as indirectly leased land
if this situation applies to your entity.

Enter the number of acres from item 16(g)
that your entity directly owns and leases to
the other entity, trust, or estate.

(2)

Subtract item 16(h)(1) from item 16(g).
This is the number of adjusted acres that
the other entity, trust, or estate leases to
use in calculating the number of leased
acres attributed to your entity.

(i)

Multiply item 16(d) (in decimal form) by
item 16(h)(2) if you completed item 16(h).
Multiply item 16(d) (in decimal form) by
item 16(g) if you did not complete item 16(h).
This is the number of leased acres attributable to
your entity from the other entity, trust, or estate.

(j)

Indicate whether your entity’s interest in the
owned land was acquired after
December 6, 1979.

17.

Total column 16(f). This is the total number of acres
your entity indirectly owns westwide. Include in this
total any indirectly owned acres listed on continuation
sheets or attachments.

18.

Total column 16(i). This is the total number of acres
your entity indirectly leases westwide. Include in this
total any indirectly leased acres listed on continuation
sheets or attachments.

Landholdings Summary

Percentage of interest your entity owns in the
other entity, or the percentage of land in a trust
or estate attributed to your entity.

(e)

(1)

5

19.

Enter your entity’s name.

20.

Enter the name of each district westwide in which
your entity holds land. Circle the district at which the
original form is filed if your entity is a multidistrict
landholder.

21.

For each district, enter the total number of acres your
entity directly owns in the district. Obtain this
information from item 11(g). Add the number of acres
in item 21 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your entity directly owns westwide and should equal
item 12.

22.

For each district, enter the total number of acres your
entity indirectly owns in the district. Obtain this
information from item 16(f). Add the number of acres
in item 22 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your entity indirectly owns westwide and should equal
item 17.

FORM 7-2191 (2008)

23.

For each district, add item 21 and item 22. This is the
total number of acres your entity owns in each district.
Add the number of acres in item 23 and enter that
number in the “TOTAL” column (far right column).
This is the number of acres your entity owns westwide
and counts against your entity’s ownership
entitlement. Your entity must submit a “Designation
of Excess Land” (Form 7-21XS) if this number is
more than your entity’s ownership entitlement.

25.

For each district, enter the total number of acres your
entity indirectly leases in the district. Obtain this
information from item 16(i). Add the number of acres
in item 25 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your entity indirectly leases westwide and should
equal item 18.

26.

For each district, add item 24 and item 25. This is the
total number of acres your entity leases in each
district. Add the number of acres in item 26 and enter
that number in the “TOTAL” column (far right
column). This is the number of acres your entity
leases westwide.

27.

For each district, add item 23 and item 26. This is the
total number of acres your entity holds in each district.
Add the number of acres in item 27 and enter that
number in the “TOTAL” column (far right column).
This is the number of acres your entity holds westwide
and counts against your entity’s nonfull-cost
entitlement. Your entity must submit a Form 7-21FC
if this number is more than your entity’s nonfull-cost
entitlement and your entity directly or indirectly leases
land. The only exception is for land your entity
bought before December 6, 1979. Basically, if your
entity’s owned land is eligible to receive Reclamation
irrigation water, it may do so at the nonfull-cost rate, if
your entity is the operator. However, the
December 6, 1979, date has no applicability to
leased land and the rate to be charged for water
deliveries to it.

You do not need to submit Form 7-21XS for your
organization if:
•

Your organization’s totals for each district do not
exceed your organization’s ownership entitlement
(generally 160 acres), and

•

Your organization’s land was acquired before
December 6, 1979.

Your entity’s prior law ownership entitlement is based
on whether the land was acquired on or before
December 6, 1979. The ownership entitlement for
land acquired on or before that date is applied on a
district-by-district basis; and for land acquired after
that date, it is applied on a westwide basis. Your
entity must submit a Form 7-21XS if your entity owns
land over your entity’s ownership entitlement.
We will determine all land held by your entity to be
ineligible to receive Reclamation irrigation water if
your entity exceeds its ownership entitlement and it
does not submit Form 7-21XS to designate its excess
acres. Your entity’s land will be ineligible to receive
such water until the appropriate excess designation is
made. Regardless of whether your entity’s owned
land exceeds its ownership entitlement, your entity
must complete a Form 7-21XS and designate land as
excess on that form if it:

24.

Basis for Eligibility for Prior Law Provision
Entitlements
28.

Check the box next to any statement that applies to
your entity. You may check more than one box.
Please contact your district office if you do not know
which statement applies to your entity.

•

Purchases land that was designated as excess by
the seller without our sales price approval;

•

Involuntarily acquires excess land; or

Signatures

•

Involuntarily acquires land and designates it as
excess.

29.

For each district, enter the total number of acres your
entity directly leases in the district. Obtain this
information from item 14(g). Add the number of acres
in item 24 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your entity directly leases westwide and should equal
item 15.

6

Read the attestation statements carefully and sign the
form in ink. The statements concerning the reporting
of changes in information, written leases, and the
terms of such leases are requirements of Federal
reclamation law. All partners, joint tenants, or
co-tenants must sign the form if your entity is a
partnership, joint tenancy, or tenancy-in-common.
However, you may use a written signature
authorization to permit one natural person to sign for
your entity, and a copy must be submitted to each
district your entity submits RRA forms. The district
office must keep any such signature authorizations
on file.

FORM 7-2191 (2008)