Report of Individual's Landholdings

FORM 7-2190
2012 Instructions

INSTRUCTIONS FOR REPORT OF
INDIVIDUAL’S LANDHOLDINGS
(Prior Law 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 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

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:

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.

•

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

•

“You” or “your” means the landholder.

•

“We,” “us,” “our,” or “Reclamation” means the Bureau of
Reclamation.

WHAT LAND TO INCLUDE
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.
IF LANDHOLDINGS CHANGE

Visit www.usbr.gov/rra for more information.
WHO MUST SUBMIT THIS FORM
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 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 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.

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

ITEM BY ITEM INSTRUCTIONS

(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;

Landholder information

(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

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.

(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.

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

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.

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.

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.

5.

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

(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.

GENERAL INSTRUCTIONS
6.
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.

2

(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.

FORM 7-2190 (2012)

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.

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.

Note: All trusts and estates must complete a “Declaration
of Trust’s or Estate’s Landholdings” (Form 7-21TRUST).

(2) The entity’s Employer Identification Number (EIN
[please see item 15(c) for more information on
EIN’s]),
7.

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.

(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.

Land You Directly Own

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

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.

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.

9.

(b) 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.

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:

(1) 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).

(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.

(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.

(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 parcels (one parcel per line) if all
parcels are operated by the same natural person or

(3) 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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FORM 7-2190 (2012)

(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.

entity in the same district. You may list more than one
parcel per line if all parcels have the same lease
information.

(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), a
lessee or sublessee under a lease (lessee/sublessee), or
an operator under any other type of farm operating
arrangement (other).

(c) Who primarily operates the land parcel: you (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 10(g) if you are the primary operator of
the land parcel.

(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.

(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 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.

(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.

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

14. 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.

11. 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.

Land You Indirectly Own or Lease Through Other
Entities
15. 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 7-2181) 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

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 100percent interest. Do not include land leased from a public
entity here; instead, include it in item 10. Include
information regarding any land you sublease to others here.
Enter the following for each land parcel:

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FORM 7-2190 (2012)

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

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:

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.

(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.

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.

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

Landholdings Summary

(c) 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.

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.

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

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.

(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.

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.

(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.

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:

(1) Enter the number of acres from item 15(g) that you
directly own and lease to the entity, trust, or estate.
(2) 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.
If this double-counting adjustment does not meet your
particular scenario, please contact your district office.

•

Your totals for each district do not exceed your
ownership entitlement, and

•

Your land was acquired before December 6, 1979.

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.

(i) 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 (2012)

Basis for Eligibility for Prior Law Provision
Entitlements

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:
•

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.

27. 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.
Signatures
28. 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.

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 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.

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FORM 7-2190 (2012)