Report of Entity's Landholdings

FORM 7-2191
2012 Instructions

INSTRUCTIONS FOR REPORT OF
ENTITY’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 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

WHERE TO SUBMIT FORMS

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

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

•

“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,
business, joint tenancy, tenancy-in-common, etc.

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

WHAT LAND TO INCLUDE
Your entity must report all of its land held westwide that is
subject to the acreage limitation provisions. Please see
Form 7-21INFO if your entity has excess land or full-cost land to
identify. Your entity must provide an accurate legal description
or an assessor’s parcel number for each land parcel. Be sure to
break down land parcels as far as necessary to ensure accurate
identification.
IF LANDHOLDINGS CHANGE
You must notify all districts in which your entity holds land
within 30 calendar days if your entity’s westwide landholdings
change during the water year, and you must submit new
reporting forms within 60 calendar days of the change. Indirect
holders of your entity’s lands also must submit new forms to the
district office within 60 calendar days of the change if the
westwide landholdings change affects their attribution. These
30- and 60-day grace periods do not apply to a new landholder.
A new landholder must submit the forms prior to receiving
Reclamation irrigation water.
For more information on landholding changes, see Fact Sheet 11
which is available at your district office.
ANNUAL REPORTING
Your entity must submit Form 7-2191 each and every year prior
to the delivery of Reclamation irrigation water to your entity’s

separate sheet attached to this form. Please contact your district
office or the appropriate Reclamation office if you have any
questions.

land if your entity’s westwide landholdings exceed the RRA
forms submittal threshold, with the following exceptions:
(1) Your entity may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-2191 if your entity’s westwide landholdings
have not changed since the last Form 7-2191 was
submitted;

ITEM BY ITEM INSTRUCTIONS
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 721FC) if your entity’s westwide landholdings have not
changed since the last Form 7-2191 was submitted, and
your entity wants to reselect its full-cost land; or
(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 7-2191 was submitted; and
• All other information previously submitted on your
entity’s Form 7-2191 has not changed.

(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).

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

3.

(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.

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

4.

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

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

FORM 7-2191 (2012)

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.

order to protect your entity’s eligibility to receive
Reclamation irrigation water.

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

(a) Part owner’s name.

Enter the following information about the part owners:

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

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

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

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

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

(b) Enter the state(s) or country(ies) in which the
subsidiary is established or registered, if applicable.
(c) Legal description of the land parcel or an assessor’s
parcel number.
(d) Number of acres in the land parcel.
For purposes of determining total landholdings, if your
entity’s wholly owned subsidiary(ies) directly own or lease
land, all land listed here must be listed again in items (11)
and (12) for the subsidiary’s directly owned land, or items
(14) and (15) for the subsidiary’s directly leased land.
8.

9.

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

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

(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 11(d) [or for
your entity if you check “self” in item 11(c)], there is
space to list four land parcels (one parcel per line) if all
parcels are operated by the same natural person or
entity in the same district. You may list more than one
parcel per line if all parcels have the same lease
information.

Identify all of your entity’s part owners if your entity has
25 or less part owners. Identify all part owners whose
attribution of land from their interest in your entity is more
than 40 acres if your entity has 26 or more part owners.
Note: Identified part owners must submit their own
certification or reporting forms if they hold more land
westwide than the applicable RRA forms submittal
threshold. Inform the part owners of their obligation to
submit the appropriate certification or reporting forms in

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FORM 7-2191 (2012)

(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), 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: 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 11(g) if your entity primarily operates
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
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 your entity
leases land from a public entity and then leases it to
another landholder, do not list those acres in this
column because they are attributed to the sublessee.

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

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

(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.

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

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

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.

Land Your Entity Indirectly Owns or Leases Through
Other Entities
16. This section requests information regarding land that your
entity indirectly owns or leases westwide through other
entities, trusts, or estates. Do not include land directly held
by your entity’s wholly owned subsidiaries. Instead, include
that land in item 11 or item 14 as appropriate. Include land
indirectly held by your entity’s wholly owned subsidiaries.
Obtain a completed copy of any other entity’s Form 7-2181
or Form 7-2191, or any trust’s or estate’s “Declaration of
Trust’s or Estate’s Landholdings” Form 7-21TRUST that
attributes land to your entity. By referring to the
information contained on the other entity’s, trust’s, or
estate’s form, you can help ensure that the information you
report on your entity’s form is accurate. Enter the following

13. Enter your entity’s name.
14. This section requests information regarding land that your
entity directly leases from another party westwide. Include
land directly leased by your entity’s wholly owned
subsidiaries. Do not include land leased from a public
entity here; instead, include it in item 11. Include
information regarding any land your entity subleases to
others here. Enter the following for each land parcel:
(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 21 through 27.

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FORM 7-2191 (2012)

attributable to your entity from the other entity, trust, or
estate.

for each land parcel in each district in which the other
entity, trust, or estate holds land attributed to your entity:

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

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

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

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

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

(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.

Landholdings Summary
19. Enter your entity’s name.

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

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

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

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

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

22. For each district, enter the total number of acres your entity
indirectly owns in the district. Obtain this information from
item 16(f). Add the number of acres in item 22 and enter
that number in the “TOTAL” column (far right column).
This is the number of acres your entity indirectly owns
westwide and should equal item 17.
23. For each district, add item 21 and item 22. This is the total
number of acres your entity owns in each district. Add the
number of acres in item 23 and enter that number in the
“TOTAL” column (far right column). This is the number of
acres your entity owns westwide and counts against your
entity’s ownership entitlement. Your entity must submit a
“Designation of Excess Land” (Form 7-21XS) if this
number is more than your entity’s ownership entitlement.

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

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

If this double-counting adjustment does not meet your
entity’s particular scenario, please contact your
district office.

•
(i) Multiply item 16(d) (in decimal form) by item 16(h)(2)
if you completed item 16(h). Multiply item 16(d) (in
decimal form) by item 16(g) if you did not complete
item 16(h). This is the number of leased acres
5

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

FORM 7-2191 (2012)

•

Form 7-21FC if this number is more than your entity’s
nonfull-cost entitlement AND your entity directly or
indirectly leases land. The only exception is for land your
entity bought before December 6, 1979. Basically, if your
entity’s owned land is eligible to receive Reclamation
irrigation water, it may do so at the nonfull-cost rate, if your
entity is the operator. However, the December 6, 1979,
date has no applicability to leased land and the rate to be
charged for water deliveries to it.

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

Your entity’s prior law ownership entitlement is based
on whether the land was acquired on or before
December 6, 1979. The ownership entitlement for land
acquired on or before that date is applied on a district-bydistrict basis; and for land acquired after that date, it is
applied on a westwide basis. Your entity must submit a
Form 7-21XS if your entity owns land over your entity’s
ownership entitlement.

Basis for Eligibility for Prior Law Provision
Entitlements

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

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

•

Involuntarily acquires excess land; or

•

Involuntarily acquires land and designates it as excess.

28. Check the box next to any statement that applies to your
entity. You may check more than one box. Please contact
your district office if you do not know which statement
applies to your entity.
Signatures
29. Read the attestation statements carefully and sign the form
in ink. The statements concerning the reporting of changes
in information, written leases, and the terms of such leases
are requirements of Federal reclamation law. All partners,
joint tenants, or co-tenants must sign the form if your entity
is a partnership, joint tenancy, or tenancy-in-common.
However, you may use a written signature authorization to
permit one natural person to sign for your entity, and a copy
must be submitted to each district your entity submits
RRA forms. The district office must keep any such
signature authorizations on file.

24. For each district, enter the total number of acres your entity
directly leases in the district. Obtain this information from
item 14(g). Add the number of acres in item 24 and enter
that number in the “TOTAL” column (far right column).
This is the number of acres your entity directly leases
westwide and should equal item 15.
25. For each district, enter the total number of acres your entity
indirectly leases in the district. Obtain this information from
item 16(i). Add the number of acres in item 25 and enter
that number in the “TOTAL” column (far right column).
This is the number of acres your entity indirectly leases
westwide and should equal item 18.
26. For each district, add item 24 and item 25. This is the total
number of acres your entity leases in each district. Add the
number of acres in item 26 and enter that number in the
“TOTAL” column (far right column). This is the number of
acres your entity leases westwide.
27. For each district, add item 23 and item 26. This is the total
number of acres your entity holds in each district. Add the
number of acres in item 27 and enter that number in the
“TOTAL” column (far right column). This is the number of
acres your entity holds westwide and counts against your
entity’s nonfull-cost entitlement. Your entity must submit a
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FORM 7-2191 (2012)