Report of Individual's Landholdings

FORM 7-2190
2010 Instructions

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

(7-09)

Bureau of Reclamation
Do not use this form after December 31, 2010

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, Bureau of Reclamation, PO Box 25007, Denver CO 80225.

Form 7-2190EZ for a list of those conditions. Fact Sheets 1,
2, and 9 and the instructions to Form 7-2190EZ are available
at your district office if you are unsure whether Form 7-2190
is the appropriate form for you to submit.

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:

WHERE TO SUBMIT FORMS
You must submit a reporting form to each district in which
you hold (directly or indirectly own or lease) land. You
must submit the original form to one district office and may
submit copies to the others if you hold land in more than one
district.

WHAT LAND TO INCLUDE

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

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

You must report all of your land held westwide that is
subject to the acreage limitation provisions. Please see
Form 7-21INFO if you have 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.

WHO MUST SUBMIT THIS FORM

IF LANDHOLDINGS CHANGE

You must report your landholdings on a “Report of
Individual’s Landholdings” (Form 7-2190) if you are an
individual, an individual with dependent children, a married
couple, or a married couple with dependent children, and
you are subject to the acreage limitation provisions of prior
law and your total westwide landholdings are more than
40 acres.

You must notify all districts in which you hold land within
30 calendar days if your westwide landholdings change
during the water year, and you must submit new reporting
forms 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 reporting forms prior to
receiving Reclamation irrigation water.

You may be eligible to submit an “EZ Report of Individual’s
Landholdings” (Form 7-2190EZ) instead of Form 7-2190 if
you meet certain conditions. See the instructions to

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

• “You” or “your” means the landholder.
• “We,” “us,” “our,” or “Reclamation” means the Bureau
of Reclamation.

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ANNUAL REPORTING

ITEM BY ITEM INSTRUCTIONS

You must submit a standard reporting form each and every
year prior to the delivery of Reclamation irrigation water to
your land if your westwide landholdings exceed the RRA
forms submittal threshold, with the following exceptions:

Landholder information

(1)

You may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-2190 if your westwide landholdings
have not changed since the last standard
reporting form you submitted;

(2)

You may submit a Form 7-21VERIFY together
with a new “Selection of Full-Cost Land”
(Form 7-21FC) if your westwide landholdings
have not changed since the last standard
reporting form you submitted, and you want to
reselect your full-cost land; or

(3)

You do not need to submit any RRA forms if
you only hold land indirectly through entities,
trusts, or estates and neither the acres attributed
to you nor the percentage of the entity, trust, or
estate attributed to you has changed since you
previously submitted a Form 7-2190, and all
other information on your previously submitted
Form 7-2190 has not changed.

1.

Enter your name.

2.

(a)

Enter your marital status (single, married,
divorced, or widowed). (Note: This
information is requested because some
entitlements are based on whether you are
single, married, or widowed.)

(b)

If you responded “single,” “married,” or
“divorced” to item 2(a), skip to item 3.
However, if you responded “widowed” to
item 2(a), indicate whether as a surviving
spouse you were left with more than 160 acres
of land that is eligible to receive Reclamation
irrigation water until the land is sold.

(c)

Number of acres you and your spouse held prior
to the death of your spouse.

3.

Enter your spouse's name if married.

4.

(a)

Enter your residential address. You must use
the street address or rural route number, city,
state, and ZIP code. Your attorney's address,
relative's address, “c/o” address, etc., is not
acceptable in place of a residential address.
Post office box numbers may be used only if no
other address exists.

(b)

Enter your mailing address if it is different from
your residential address.

(a)

Enter the telephone number where questions can
be directed.

(b)

Enter the name of a contact person at that
telephone number, if you are not the person to
whom we should direct our questions.

(a)

If you, your spouse, if you are married, or your
dependents hold land in the name of an entity
that is entirely owned by you, your spouse,
and/or your dependents, enter that name. If you,
your spouse, or your dependents own
100-percent interest in a corporation that is
subject to the prior law provisions, the
corporation must submit a “Report of Entity’s
Landholdings” (Form 7-2191); however,
include in this item the name of any such
corporations. Do not list trusts and estates of
which you are a beneficiary. Instead, list such
trusts and estates in item 15.

IRREVOCABLE ELECTION
Please be aware, by simply submitting a “Certification of
Individual’s Landholdings” (Form 7-2180), 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.

5.

Such actions do not apply if you and your spouse, if married,
are nonresident aliens. See Form 7-21INFO for more
information on how an irrevocable election impacts your
westwide acreage limitation status.
6.
Caution: Nonsubmittal of an RRA form may also result in
an irrevocable election. See Form 7-21INFO for more
information.

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.

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FORM 7-2190 (2010)

Enter the following information if you own
100-percent interest in an entity (other than a
prior law corporation) that directly owns or
leases land:
(1)

Entity name.

(2)

The entity’s Employer Identification
Number (EIN [please see item 15(c) for
more information on EIN’s]),

(3)

The entity’s type (e.g., corporation,
partnership, etc.)

(4)

The state or country where the entity is
established, and

(5)

The legal description(s) or an assessor’s
parcel number(s) for land that is directly
owned or leased by the entity.

(6)

Number of acres held by the 100-percent
owned entity.

(7)

Entity’s acreage limitation status: subject
to prior law or subject to discretionary
provisions.

For purposes of determining total landholdings, if you
hold 100-percent interest in an entity that directly
owns or leases land, all land listed here must be listed
again in items 10 and 11 for the entity's directly
owned land, or items 13 and 14 for the entity's
directly leased land.
Note: All trusts and estates must complete a
“Declaration of Trust’s or Estate’s Landholdings”
(Form 7-21TRUST).

For purposes of determining total landholdings,
if you hold 100-percent interest in an entity that
directly owns or leases land, all land listed here
must be listed again in items 10 and 11 for the
entity's directly owned land, or items 13 and 14
for the entity's directly leased land.
(b)

List the names of your dependents who
hold land in their own names, and any
other names in which you or your spouse
may directly hold land (such as a maiden
name, etc.). Note: Nondependent minor
children who hold land that exceeds the
RRA forms submittal threshold must
submit their own RRA form(s).

(2)

The legal description(s) or assessor’s
parcel number(s) for land held in the
names of your dependents or directly held
in any other name used by you or your
spouse.

(3)

Check the box(es) to indicate if you or your spouse, if
married, are U.S. citizens, resident aliens, or
nonresident aliens. Please indicate your country of
citizenship if you check “nonresident alien.”
Nonresident aliens will be required to submit proof of
citizenship if they irrevocably elect to conform to the
discretionary provisions.

8.

Indicate your dependency status under the Internal
Revenue Code. Your westwide landholdings must be
included on your parents' or legal guardian's
Form 7-2190 if your answer is “yes.” Parents or legal
guardians must submit a Form 7-2190 on behalf of
their dependent(s) even if they hold no land in their
own names.

Land You Directly Own
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 following if your dependents directly
hold land in their own names, or if you or your
spouse, if married, directly hold land in any
other name. Do not list land your dependents
hold indirectly through an entity or a trust.
Instead, include such land in item 15.
(1)

7.

List the number of acres held by each
dependent or held in any other name used
by you or your spouse.

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9.

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

10.

This section requests information regarding land that
you directly own westwide. Also include any land
owned by an entity in which you own 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 yourself if you check “self” in
item 10(c)], there is space to list four land

FORM 7-2190 (2010)

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)

(e)

11.

Who primarily operates the land parcel: you
(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 10(g) if you are
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.

(g)

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

(h)

you sublease to others here. Enter the following for
each land parcel:

Indicate if the land parcel was acquired after
December 6, 1979.
14.

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

Land You Directly Lease From Another Party
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.
12.

Enter your name.

13.

This section requests information regarding land
westwide that you directly lease from another party.
Also include any land directly leased by an entity in
which you own 100-percent interest. Do not include
land leased from a public entity here; instead, include
it in item 10. Include information regarding any land

(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 parcel: you
(self) or another party (other).

(d)

Natural person or entity that directly owns the
land that you lease. Enter the sublessee’s name
as well as the landowner's name if you sublease
the land to another landholder. If you sublease
the 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 you sublease to others in this column,
because they are attributed to the sublessee.

Total column 13(g). This is the total number of acres
you directly lease (and sublease) 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 directly leased land is also attributed to
your indirectly owned land.

Land You Indirectly Own or Lease Through Other
Entities
15.

4

This section requests information regarding land
westwide that you indirectly own or lease through
entities, trusts, or estates. Do not include land
directly held by any entity in which you own
100-percent interest. Instead, include that land in
item 10 or item 13 as appropriate. Include land
indirectly held by your dependents and land
indirectly held by any entity in which you own
100-percent interest. Obtain a completed copy of any
entity’s “Certification of Entity’s Landholdings”

FORM 7-2190 (2010)

(Form 7-2181) or Form 7-2191, or any trust’s or
estate’s Form 7-21TRUST that attributes land to you.
By referring to the information contained on the
entity's, trust's or estate's form, you can help ensure
that the information you report on this form is
accurate. Enter the following for each land parcel in
each district in which the entity, trust, or estate holds
land attributed to you:
(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)

Name of the entity, trust, or estate that holds
land in which you own an interest or are a
beneficiary.

(c)

Percentage of interest you own in each entity or
the percentage of land held in a trust or estate
attributed to you.

(e)

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

(f)

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

(g)

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

(h)

This item applies if you directly own land and
lease that same land to an entity, trust, or estate
in which you own an interest. Leave both
sections of item 15(h) blank if you do not have
this situation. By completing this item you will
prevent counting the same land twice against
your entitlement, once as directly owned land
and again as indirectly leased land if this
situation applies to you.
(1)

(2)

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

16.

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

17.

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

Landholdings Summary

The entity's, trust's or estate's EIN. Leave this
blank if the entity, trust, or estate does not have
an EIN, and is not required by the Internal
Revenue Service to have an EIN.

(d)

(i)

(j)

Enter the number of acres from item 15(g)
that you directly own and lease to the
entity, trust, or estate.

18.

Enter your name.

19.

Enter the name of each district westwide in which you
hold land. Circle the district at which the original
form is filed if you are a multidistrict landholder.

20.

For each district, enter the total number of acres you
directly own 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 you
directly own westwide and should equal item 11.

21.

For each district, enter the total number of acres you
indirectly own in the district. 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 you
indirectly own westwide and should equal item 16.

22.

For each district, add item 20 and item 21. This is the
total number of acres you own 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 you own westwide and counts
against your ownership entitlement. You must submit
a “Designation of Excess Land” (Form 7-21XS) if this
number is more than your ownership entitlement. You
do not need to submit Form 7-21XS if:
• Your totals for each district do not exceed your
ownership entitlement, and

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

• Your land was acquired before December 6, 1979.

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 attributed to
you through the entity, trust, or estate.

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FORM 7-2190 (2010)

Your 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. If you own
land over your ownership entitlement, you must
submit Form 7-21XS.

you are 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.
Basis for Eligibility for Prior Law Provision
Entitlements
27.

We will determine all land held by you to be ineligible
to receive Reclamation irrigation water if you exceed
your ownership entitlement and you do not submit
Form 7-21XS to designate your excess acres. Your
land will be ineligible to receive such water until the
appropriate excess designation is made. Regardless of
whether your owned land exceeds your ownership
entitlement, you must complete a Form 7-21XS and
designate land as excess on that form if you:

Signatures
28.

• Purchase land that was designated as excess by the
seller without our sales price approval;
• Involuntarily acquire excess land; or
• Involuntarily acquire eligible land and designate it
as excess.
23.

For each district, enter the total number of acres you
directly lease in the district. Obtain this information
from item 13(g). 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 you
directly lease westwide and should equal item 14.

24.

For each district, enter the total number of acres you
indirectly lease 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 you
indirectly lease westwide and should equal item 17.

25.

For each district, add item 23 and item 24. This is the
total number of acres you lease 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 you lease westwide.

26.

For each district, add item 22 and item 25. This is the
total number of acres you hold 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 you hold westwide and counts
against your nonfull-cost entitlement. You must
submit a Form 7-21FC if this number is more than
your nonfull-cost entitlement AND you directly or
indirectly lease land. The only exception is for land
you bought before December 6, 1979. Basically, if
your owned land is eligible to receive Reclamation
irrigation water, it may do so at the nonfull-cost rate if

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

6

Read the attestation statements carefully and sign and
date the form in ink. The statements concerning the
reporting of changes in information, written leases, the
terms of such leases, and holdings of your spouse, if
married, and dependents are requirements of Federal
reclamation law. Both you and your spouse, if
married, must sign the form. This requirement applies
even if the land is not jointly held. However, you may
use a written signature authorization to permit one
spouse to sign for the couple and a copy must be
submitted to each district you submit RRA forms. The
district office must keep any such spousal signature
authorizations on file.

FORM 7-2190 (2010)