Certification of Entity's Landholdings

FORM 7-2181
2012 Instructions

INSTRUCTIONS FOR CERTIFICATION OF
ENTITY’S LANDHOLDINGS
(Discretionary Provisions)

(7-11)

Bureau of Reclamation
Do not use this form after December 31, 2012

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

GENERAL INFORMATION
“General Information About RRA Forms” (Form 7-21INFO)
provides basic instructions on using Reclamation Reform Act of
1982 (RRA) forms. Please 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:
•

“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

•

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

Please contact each district in which your entity holds land to
find out each district’s RRA forms submittal category since a
district’s RRA forms submittal category is subject to change
annually. Fact Sheets 1, 2, 5, and 7 are available at your district
office if you are unsure whether Form 7-2181 is the appropriate
form for your entity to submit.
WHERE TO SUBMIT FORMS
Your entity must submit a certification form to each district in
which your entity holds (directly or indirectly owns or leases)
land. You must submit an 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 certify 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.

Visit www.usbr.gov/rra for more information.
IF LANDHOLDINGS CHANGE
WHO MUST SUBMIT THIS FORM
Your entity must certify its landholdings on a “Certification of
Entity’s Landholdings” (Form 7-2181) if it is subject to the
discretionary provisions of the RRA and if its westwide
landholdings are:
•

For a limited recipient, more than 40 acres, or

•

For a qualified recipient, more than 240 acres in a district
with Category 1 status, or more than 80 acres in a district
with Category 2 status.

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
certification 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 certification forms
prior to receiving Reclamation irrigation water.
For more information on landholding changes, see Fact Sheet 11
which is available at your district office.

ANNUAL CERTIFICATION

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.

Your entity must submit Form 7-2181 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
applicable RRA forms submittal threshold, with the following
exceptions:

ITEM BY ITEM INSTRUCTIONS
(1) Your entity may submit a “Verification of Landholdings”
(Form 7-21VERIFY) instead of a Form 7-2181 if your
entity's westwide landholdings have not changed since the
last Form 7-2181 was submitted;

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.

(2) 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 7-2181 was submitted, and your entity wants to
reselect its full-cost land; or
(3) 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 7-2181 was submitted; and
•

(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).

All other information previously submitted on your
entity’s Form 7-2181 has not changed.

(4) Your entity is wholly owned by an individual (which by
definition includes a married couple under the discretionary
provisions) and is not a trust or an estate.
3.

IRREVOCABLE ELECTION
Please be aware, by submitting this form, 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 in which your entity
holds land subject to the acreage limitation provisions. Such
actions do not apply to a foreign entity. See Form 7-21INFO for
more information on how an irrevocable election impacts your
entity’s westwide acreage limitation status and what actions need
to be taken by foreign entities in order to conform to the
discretionary provisions.

(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.

4.

(a) Enter the telephone number where questions can be
directed.
(b) Enter the name of a contact person at that telephone
number.

GENERAL INSTRUCTIONS
5.
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
2

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
FORM 7-2181 (2012)

answer to this question is “yes,” list in the space provided
the name of the district in which Reclamation irrigation
water was received.

irrevocably elects to conform to the discretionary provisions
if it indicates a country other than the United States.
6.

7.

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.

10. Your answer to item 8 is essential to determining whether
you will answer item 10(a), and what information you will
need to provide in item 10(b). If your answer to items 8 and
10(a) are “yes,” proceed to item 10(b). If your answer to
item 8 is “no,” skip item 10(a) and proceed to item 10(b).

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

(a) Indicate whether any of your entity’s part owners are
attributed with more than 40 acres through interest in
your entity if the answer to item 8 is “yes.” Proceed to
item 10(b).
(b) Identify all of your entity’s part owners regardless of
how many acres each part owner holds through interest
in your entity if the answer to item 8 is “no.” If your
answers to items 8 and 10(a) are “yes,” identify all part
owners whose attribution of land from their interest in
your entity is more than 40 acres. If your answer to
item 10(a) is “no,” insert a statement that all part
owners are attributed with less than 40 acres.
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. You must 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.

(a) Enter the subsidiary’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
subsidiary is established or registered, if applicable.

8.

9.

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

Enter the following information about the part owners:

(d) Number of acres in the land parcel.

(1) Part owner's name.

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 12 and
13 for the entity's directly owned land, or items 15 and 16
for the entity's directly leased land.

(2) Enter the part owner's EIN if the part owner is an
entity, trust, or estate. Leave this blank if the entity
does not have an EIN and is not required by the
IRS to have an EIN.
(3) Part owner's acreage limitation status: subject to
prior law or subject to discretionary provisions.

Indicate whether your entity is owned (directly or indirectly)
by or benefits 26 or more natural persons. Your entity is a
“limited recipient” if it is owned by or benefits 26 or more
natural persons. It is a “qualified recipient” if it is owned by
or benefits 25 or fewer natural persons.

(4) Percentage of your entity that the part owner owns.
If you answered “no” to item 8, the total must
equal 100 percent.
Land Your Entity Directly Owns

Indicate whether your entity received Reclamation irrigation
water on or before October 1, 1981, if your entity is a
limited recipient (those that answered “yes” to item 8).
A limited recipient's nonfull-cost entitlement is determined
by whether or not it received Reclamation irrigation water
on or before this date. Qualified recipients (those that
answered “no” to item 8), should skip this question. If the

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.

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FORM 7-2181 (2012)

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

11. Enter your entity’s name again. (These forms are often
photocopied, so it is necessary to have your entity identified
on each page.)
12. 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
leased from a public entity here instead of including it as
leased land in item 15 because it counts against the lessee’s
ownership entitlement (pursuant to Public Law 91-310).

13. Total column 12(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
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.

In that situation, write that 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 22 through 28.

14. Enter your entity’s name.
15. This section requests information regarding land that your
entity directly leases westwide from another party. 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 12. Include
information regarding any land your entity subleases to
others here. Enter the following for each land parcel:

(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 12(d) [or for
your entity if you check “self” in item 12(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.

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 22 through 28.

(c) 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).

(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) Name, address, and telephone number of each lessee,
sublessee, or other type of operator. Skip this column
and go to item 12(g) if your entity is the primary
operator of the land parcel.

(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 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.

(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.

4

FORM 7-2181 (2012)

This is the number of acres that your entity indirectly
owns through the other entity, trust, or estate.

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

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

(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.

(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 owns an interest. Leave both
sections of item 17(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.

16. Total column 15(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.
Land Your Entity Indirectly Owns or Leases Through
Other Entities

(1) Enter the number of acres from item 17(g) that
your entity directly owns and leases to the other
entity, trust, or estate.

17. 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 12 or item 15 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 “Report of Entity’s Landholdings” (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 certify on this 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:

(2) Subtract item 17(h)(1) from item 17(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.
If this double-counting adjustment does not meet your
entity’s particular scenario, please contact your
district office.
(i) Multiply item 17(d) (in decimal form) by item 17(h)(2)
if you completed item 17(h). Multiply item 17(d)
(in decimal form) by item 17(g) if you did not complete
item 17(h). This is the number of leased acres
attributable to your entity through the other entity, trust,
or estate.
18. Total column 17(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.

(a) Name of district in which the land parcel is located.
Group the land parcels by district to make it easier to
complete items 22 through 28.
(b) Name of the other entity, trust, or estate that holds land
in which your entity owns an interest or is a beneficiary.

19. Total column 17(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.

(c) 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.

Landholdings Summary
(d) Percentage of interest your entity owns in the other
entity or the percentage of land in a trust or estate
attributed to your entity.

20. Enter your entity’s name.
21. 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.

(e) Total number of acres owned (directly and indirectly)
by the other entity, trust, or estate.
(f) Multiply item 17(d) (in decimal form) by item 17(e).
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FORM 7-2181 (2012)

27. For each district, add item 25 and item 26. This is the total
number of acres your entity leases 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 leases westwide.

22. For each district, enter the total number of acres your entity
directly owns in the district. Obtain this information from
item 12(g). 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 directly owns
westwide and should equal item 13.

28. For each district, add item 24 and item 27. This is the total
number of acres your entity holds in each district. Add the
number of acres in item 28 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. If your entity is a qualified
recipient, 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. If your entity is a limited
recipient, your entity must submit a Form 7-21FC if this number
is more than your entity's nonfull-cost entitlement.

23. For each district, enter the total number of acres your entity
indirectly owns in the district. Obtain this information from
item 17(f). 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 indirectly owns
westwide and should equal item 18.
24. For each district, add item 22 and item 23. This is the total
number of acres your entity owns in each district. 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 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.

Basis for Eligibility for Discretionary Provision
Entitlements
29. How you respond to these questions will indicate the basis for
your entity's discretionary provisions status. If this form is being
prepared for a foreign entity, you should only respond to
question (b). Please contact your entity’s district office if you do
not know the answers to these questions.

We will determine all land held by your entity to be ineligible to
receive Reclamation irrigation water if your entity exceeds its
westwide 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:
•

Check the box next to the one statement that best describes how
your entity became subject to the discretionary provisions.
Provide the requested information for that statement. Please
contact your district office if you do not know which statement
applies to your entity.
Signatures

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.

30. Read the attestation statements carefully and sign and date
the form in ink. The statements concerning the reporting of
changes in information, the rent paid on irrigation land,
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.

25. For each district, enter the total number of acres your entity
directly leases in the district. Obtain this information from
item 15(g). 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 directly leases
westwide and should equal item 16.
26. For each district, enter the total number of acres your entity
indirectly leases in the district. Obtain this information from
item 17(i). 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 indirectly leases
westwide and should equal item 19.
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FORM 7-2181 (2012)