Declaration of Trust's or Estate's Landholdings

FORM 7-21TRUST
2008 Instructions
(7-07)

INSTRUCTIONS FOR DECLARATION OF
TRUST’S OR ESTATE’S LANDHOLDINGS
(For Certification and Reporting Requirements of the
Reclamation Reform Act of 1982)

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 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.

Your trust or estate will be treated as a qualified or limited
recipient for purposes of determining its RRA forms
submittal threshold in a district that has conformed to the
discretionary provisions. Therefore, if the land held in your
trust or estate is ultimately attributed to 25 or fewer natural
persons, your trust or estate will be treated as a qualified
recipient, and will have:

GENERAL INFORMATION
“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:

• A 240-acre RRA forms submittal threshold in a district
with “Category 1” status, or
• An 80-acre RRA forms submittal threshold in a district
with “Category 2” status.

• “Land” or “acres” means irrigable or irrigation land.

Please contact each district in which your trust or estate
holds land to find out each district’s forms submittal
category since a district’s RRA forms submittal category is
subject to change annually.

• “You” means the trustee, executor, or administrator of
the trust or estate who completes this form for the trust or
estate.
• “We,” “us,” “our,” or “Reclamation” means the Bureau
of Reclamation.

If the land held in your trust or estate is ultimately attributed
to more than 25 natural persons, your trust or estate will be
treated as a limited recipient with a 40-acre RRA forms
submittal threshold.

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

WHO MUST SUBMIT THIS FORM

Fact Sheets 1 and 12 are available at your district office to
assist you in selecting the correct RRA form if you are
unsure as to whether Form 7-21TRUST is the appropriate
form for you to submit for your trust or estate.

You must submit a “Declaration of Trust’s or Estate’s
Landholdings” (Form 7-21TRUST) for your trust or estate if:
(1) the land held in your trust or estate is subject to the
acreage limitation provisions; and (2) your trust’s or estate’s
westwide landholdings are more than the applicable RRA
forms submittal threshold.

WHERE TO SUBMIT FORMS
Your trust or estate must submit Form 7-21TRUST to each
district in which your trust or estate holds (directly or
indirectly owns or leases) land. Your trust or estate must
submit the original form to one district office and may
submit copies to the others if it holds land in more than one
district.

The RRA forms submittal threshold for trusts and estates
that are in a prior law district is 40 acres. The only
exception is if everyone attributed with the land held in trust
or estate is subject to the discretionary provisions. In such
cases, the trust or estate will have an 80-acre RRA forms
submittal threshold.

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annually if it attributes some of its land subject to the
acreage limitation provisions to a class of beneficiaries
[43 CFR 426.7(c)]. Each beneficiary of such trusts must
also annually submit the appropriate standard RRA form.
The submittal of Form 7-21VERIFY will not be applicable
to such trusts or estates. For more information on classes of
beneficiaries, see Fact Sheet 12 and Form 7-21INFO which
are both available at your district office.

WHAT LAND TO INCLUDE
Your trust or estate must declare all of its land held westwide
that is subject to the acreage limitation provisions. Please
see Form 7-21INFO if your trust or estate has excess land or
full-cost land to identify. You 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.

TRUST DOCUMENTS
IF LANDHOLDINGS CHANGE
You are not required by the RRA to submit trust documents
to district offices. However, section 426.7 of the Acreage
Limitation Rules and Regulations require that all trusts be
approved; therefore, you must submit trust documents to us
if your trust documents have not already been submitted.

Your trust or estate must notify all districts in which it holds
land within 30 calendar days if your trust’s or estate’s
westwide landholdings change during the water year, and
you must submit a new Form 7-21TRUST within
60 calendar days of the change. These 30- and 60-day grace
periods do not apply to a new landholder. A new landholder
must submit the appropriate RRA forms prior to receiving
Reclamation irrigation water.

GENERAL INSTRUCTIONS
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.

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

ANNUAL DECLARATION
You must submit Form 7-21TRUST each and every year
prior to the delivery of Reclamation irrigation water if your
trust’s or estate’s westwide landholdings exceed the
applicable RRA forms submittal threshold, with the
following exceptions:
(1)

ITEM BY ITEM INSTRUCTIONS
Trust or Estate Information

Your trust or estate may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-21TRUST if its westwide
landholdings have not changed since the
last Form 7-21TRUST was submitted;

(2)

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

(3)

Your trust or estate does not need to submit any
RRA forms if:
•

It only holds land indirectly through other
entities, trusts, or estates;

•

Neither the acres attributed to your trust or
estate, nor the percentage of the other entity,
trust, or estate attributed to your trust or estate
has changed since the previously submitted
Form 7 -21TRUST; and

1.

Enter your trust’s or estate’s name.

2.

(a)

Indicate whether this is a trust or an estate.

(b)

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

3.

•

All other information previously submitted on
your trust’s or estate’s Form 7-21TRUST has
not changed.
However, your trust or estate must submit Form 7-21TRUST
2

Trustee, executor, or administrator information:
(a)

Enter the name of the trustee, executor, or
administrator.

(b)

Enter the telephone number where questions can
be directed.

(c)

Enter the trustee’s or administrator’s street
address or rural route number, city, state, and
ZIP code.

(d)

Enter the trustee’s, executor’s, or
administrator’s mailing address if it is different
from the street address.

FORM 7-21TRUST (2008)

4.

Answer questions (a), (b), (c) and (d), and enter the
grantor’s name if this form is being completed for a
trust.

5.

Answer questions (a), (b), and (c) and enter the
name(s) of the entity(ies) or nominee partnership(s) if
applicable. Indicate whether your trust includes a
class of beneficiaries.

6.

year if the landholder dies during the water year, as
long as certain criteria are met. For additional
information, see Fact Sheet 11, which is available at
your district office.
7.

Enter the state(s) or country(ies) in which your trust or
estate is established or registered.

Enter the following for each natural person or entity
attributed with the land held in trust:
(a)

Name of the natural person or entity.

(b)

Relationship of the natural person or entity to
your trust or estate. Check as many boxes as
apply.

(c)

Enter the entity’s EIN if an entity is attributed
with the land held in a trust. Leave this blank
for an entity that does not have an EIN, and is
not required by the IRS to have an EIN.

(d)

Check the acreage limitation status of the
natural person or entity: subject to prior law
provisions or subject to discretionary
provisions.

(e)

Percentage of your trust’s or estate’s land
attributed to the natural person or entity.

Parties Attributed With Trust or Estate Land
This section requests identification of the parties attributed
with the land held in your trust or estate. The parties to be
identified consist of the natural person(s) or entity(ies)
eligible to receive the income and/or principle from your
trust or estate at the time this form is completed.
All parties listed in item 7 of the form that exceed their
individual RRA forms submittal threshold also need to
complete and submit their own RRA forms. These natural
persons or entities must determine which form they need to
complete based on their individual status under the acreage
limitation provisions.

Land Your Trust or Estate Directly Owns

Note: Beneficiaries whose entire landholdings are held
through trusts of which they are the trustees and sole
beneficiaries are also required to submit individual forms as
well as Form 7-21TRUST. However, once such
beneficiaries have completed their own RRA forms, if their
entire landholdings do not change, they do not need to
submit RRA forms in future water years.

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.

Each beneficiary of a trust that includes a “class of
beneficiaries” must complete and submit the appropriate
RRA form each year if at least a portion of the land held in
the trust or estate is attributed to the class of beneficiaries.
For a trust:
The land is attributed to the grantor if your answer to
item 4(b) or item 4(c) is “yes.” If your answer to
item 4(b) and item 4(c) is “no,” then for purposes of
completing this form, the land is attributed to the
beneficiaries named in your trust. (If you have
received notification from us that the land held by
your trust is to be attributed to the trustee, then please
attribute the land to the trustee.)
For an estate:
The land is attributed to the beneficiary of the estate
who obtains an interest in the land or to the
administrator of the estate if no beneficiaries are
identified. The estate itself does not have entitlements
under the RRA, and land cannot be attributed to the
now deceased previous landholder. Note: A
landholder’s forms remain valid until the next water
3

8.

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

9.

List any wholly owned entities of your trust or estate
that hold land you will include on this form. List all
subsidiaries, but only complete items 9(b), 9(c), and
9(d) for those wholly owned entities that directly hold
the land.
(a)

Enter the wholly owned entity’s name and EIN.
Leave this 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
wholly owned entity 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.

FORM 7-21TRUST (2008)

For purposes of determining total landholdings, if your
trust or estate wholly owns an entity that directly owns
or leases land, all land listed here must be listed again
in items 10 and 11 for the trust or estate's directly
owned land, or items 13 and 14 for the trust or estate's
directly leased land.
10.

(g)

This section requests information regarding land
westwide that your trust or estate directly owns.
Include land directly owned by any entity in which
your trust or estate owns 100-percent interest. Include
land leased from a public entity here instead of
including it as leased land in item 13 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)

Name of district in which the land parcel is
located. Group land parcels by district to make
it easier to complete items 20 through 26.

(b)

Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
lessee, sublessee, or operator entered in
item 10(d) [or for one or more of the trustees,
executors, or administrators while serving in
that capacity if you check “trustee” in
item 10(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.

(c)

(d)

11.

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.

Name, address, and telephone number of each
lessee, sublessee, or other type of operator.
Skip this column and go to item 10(g) if your
trust or estate is the primary operator of the land
parcel.
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.

Total column 10(g). This is the number of acres your
trust or estate directly owns westwide. Include in this
total any directly owned acres listed on continuation
sheets or attachments.

Land Your Trust or Estate Directly Leases From
Another Party

Who primarily operates the land parcel: one or
more of the trustees, executors, or
administrators while serving in that capacity
(trustee) a lessee or sublessee under a lease
(lessee/sublessee), or an operator under any
other type of farm operating arrangement
(other).

(e)

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

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12.

Enter your trust’s or estate’s name.

13.

This section requests information regarding land
westwide that your trust or estate directly leases from
another party. Include land directly leased by any
entity in which your trust or estate owns 100-percent
interest. Do not include land leased from a public
entity here; instead, include it in item 10. Include
information regarding any land your trust or estate
subleases to others here. Enter the following for each
land parcel:
(a)

Name of district in which the land parcel is
located. Group land parcels by district to make
it easier to complete items 20 through 26.

(b)

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

(c)

Who primarily operates the land: one or more
of the trustees, executors, or administrators
while serving in that capacity (trustee) or
another party (other).

(d)

Natural person or entity that directly owns the
land being leased by your trust or estate. Enter
the sublessee’s name as well as the landowner’s
name if the trustee, executor, or administrator
completing this form is a sublessee. If your
trust or estate 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
FORM 7-21TRUST (2008)

14.

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.

(d)

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

(f)

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

(e)

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

(g)

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

(f)

Multiply item 15(d) (in decimal form) by
item 15(e). This is the number of acres that
your trust or estate indirectly owns through the
entity, other trust, or other estate.

(g)

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

(h)

This item applies if your trust or estate directly
owns land and leases that same land to an entity,
another trust, or another estate in which your
trust or estate owns an interest. Leave both
sections of item 15(h) blank if your trust or
estate does not have this situation. By
completing this item, you will prevent counting
the same land twice against the entitlement of
your trust or estate, once as directly owned land
and again as indirectly leased land, if this
situation applies to your trust or estate.

Total column 13(g). This is the total number of acres
your trust or estate 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 trust’s or
estate’s directly leased land is also attributed to its
indirectly owned land.

Land Your Trust or Estate Indirectly Owns or
Leases Through Other Entities
15.

This section requests information regarding land that
your trust or estate indirectly owns or leases westwide
through entities or other trusts or estates. Do not
include land directly held by any entity in which your
trust or estate owns 100-percent interest. Instead,
include that land in item 10 or item 13 as appropriate.
Include land indirectly held by any entity in which
your trust or estate owns 100-percent interest. Obtain
a completed copy of any entity’s “Certification of
Entity’s Landholdings” (Form 7-2181) or “Report of
Entity’s Landholdings” (Form 7-2191), or any other
trust’s or other estate’s Form 7-21TRUST that
attributes land to your trust or estate. By referring to
the information contained on the entity’s, other trust’s,
or other estate’s form, you can help ensure that the
information you provide on your form is accurate.
Enter the following for each land parcel in each
district in which the entity, other trust, or other estate
holds land attributable to your trust or estate:
(a)

(b)

(c)

(i)

Name of district in which the land parcel is
located. Group land parcels by district to make
it easier to complete items 20 through 26.

(1)

Enter the number of acres from item 15(g)
that your trust or estate directly owns.

(2)

Subtract item 15(h)(1) from item 15(g).
This is the number of adjusted acres that
the entity, other trust, or other estate leases
to use in calculating the number of leased
acres attributed to your trust or estate.

Multiply item 15(d) (in decimal form) by
item 15(h)(2) if you completed item 15(h).
Multiply item 15(d) (in decimal form) by
item 15(g) if you did not complete item 15(h).
This is the number of leased acres attributable to
your trust or estate through the entity, other
trust, or other estate.

16.

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

Total column 15(f). This is the total number of acres
your trust or estate indirectly owns westwide. Include
in this total any indirectly owned acres listed on
continuation sheets or attachments.

17.

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

Total column 15(i). This is the total number of acres
your trust or estate indirectly leases westwide. Include
in this total any indirectly leased acres listed on
continuation sheets or attachments.

Landholdings Summary

5

FORM 7-21TRUST (2008)

18.

Enter your trust’s or estate’s name.

19.

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

24.

For each district, enter the total number of acres your
trust or estate directly owns in the district. Obtain this
information from item 10(g). Add the number of acres
in item 20 and enter that number in the “TOTAL”
column (far right column). This is the number of acres
your trust or estate directly owns westwide and should
equal item 11.

For each district, enter the total number of acres your
trust or estate indirectly leases in the district. Obtain
this information from item 15(i). 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 trust or estate indirectly leases
westwide and should equal item 17.

25.

For each district, add item 23 and item 24. This is the
total number of acres your trust or estate leases in each
district. 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 trust or
estate leases westwide.

26.

For each district, add item 22 and item 25. This is the
total number of acres your trust or estate holds 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 total number of acres your trust
or estate holds westwide. This number does not affect
whether your trust or estate must submit a
Form 7-21FC. Your trust or estate must submit
Form 7-21FC if any of the parties attributed with your
trust’s or estate’s land exceed their own nonfull-cost
entitlement (including the land attributed to them by
your trust or estate), and as a result, the trustees,
executors, or administrators are selecting all or a
portion of your trust’s or estate’s land as full-cost.

20.

21.

22.

acres in item 23 and enter that number in the
“TOTAL” column (far right column). This is the
number of acres your trust or estate directly leases
westwide and should equal item 14.

For each district, enter the total number of acres your
trust or estate indirectly owns. Obtain this information
from item 15(f). 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 trust
or estate indirectly owns westwide and should equal
item 16.
For each district, add item 20 and item 21. This is the
total number of acres your trust or estate owns in each
district. 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 trust or
estate owns westwide. This number does not affect
whether your trust or estate must submit a
“Designation of Excess Land” (Form 7-21XS). Your
trust or estate must submit a Form 7-21XS if any of
the parties attributed with your trust’s or estate’s land
are over their own ownership entitlement (including
the land attributed to them by your trust or estate), and
as a result the trustees, executors, or administrators are
designating all or a portion of your trust’s or estate’s
land as excess.

Signatures
27.

We will determine all land held by your trust or estate
to be ineligible to receive Reclamation irrigation water
if your trust or estate does not submit Form 7-21XS to
designate its excess acres. All land held by your trust
or estate will remain ineligible to receive Reclamation
irrigation water until the appropriate excess
designation is made. You must complete a
Form 7-21XS for your trust or estate and designate
land as excess on that form if your trust or estate:

23.

•

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

•

Involuntarily acquires excess land; or

•

Involuntarily acquires eligible land and designates
it as excess.

Read the attestation statements carefully and sign and
date 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 trustees, executors, or administrators must sign this
form unless your trust or a power of attorney
authorizes one individual to sign for your trust or
estate. A copy must be submitted to each district your
trust or estate submits RRA forms. The district office
must keep any such signature authorizations on file.

For each district, enter the total number of acres your
trust or estate directly leases in the district. Obtain
this information from item 13(g). Add the number of
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FORM 7-21TRUST (2008)