General Information About the RRA Forms

FORM 7-21INFO
2012 Instructions

GENERAL INFORMATION
ABOUT THE RRA FORMS

(7-11)

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

GENERAL INFORMATION
You will find definitions of words used in all RRA forms at the
end of this “General Information About the RRA Forms”
(Form 7-21INFO). It is important that you refer to these
definitions because many words have special meanings when
used in these forms that differ from their common meanings.
Examples of words with special definitions are “landholder,”
“direct” and “indirect” (when used in conjunction with owning,
leasing, or holding land), and “irrigation land” and “irrigable
land.” Other terms and corresponding definitions that are
specific to the RRA forms are:
•

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

•

“You” or “your” means all types of landholders -individuals, entities, religious or charitable organizations,
public entities, etc.

•

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

In addition, these instructions address the following subjects:
SUBJECT
ON PAGE
Fact Sheets ....................................................................... 1
Who must submit RRA forms ......................................... 1
RRA forms submittal thresholds (table) .......................... 2
Eligibility to receive water ............................................... 2
Which forms to submit..................................................... 2
Types of landholders and appropriate
standard forms (table) ...................................................... 3
When and where to submit RRA forms........................... 3
Verification forms ............................................................ 3
Use of substitute RRA forms,
computer-generated printouts, or
scanned versions of the official RRA forms .................... 3
Using attachments ............................................................ 4
Excess land ...................................................................... 4
Full-cost land ................................................................... 4
Class 1 equivalency factors.............................................. 4
Who must sign the RRA forms and
signature authorization forms .......................................... 4
Making an irrevocable election ....................................... 5
Nonresident aliens and foreign entities............................ 5
Public entities................................................................... 6
Leases ............................................................................... 6
If landholdings change ..................................................... 6
Administrative fee ............................................................ 6
Complete list of landholder and farm operator RRA
forms (table) ............................................................ 7
Definitions........................................................................ 7
Visit www.usbr.gov/rra for more information.

OMB Control No.: 1006-0005

FACT SHEETS
We have developed FACT SHEETS that will provide you with
additional information. These FACT SHEETS are available at
your district office, the appropriate Reclamation office, and at
www.usbr.gov/rra.
FACT
SHEET
TITLE
1
RRA Forms - Who, Where, When, and What
2
How to Determine Your Status Under Reclamation Law
3
How to Become Subject to the Discretionary Provisions
4
What Are My Entitlements as a Qualified Recipient?
5
What Forms Are Required for a Qualified Recipient?
6
What Are My Entitlements as a Limited Recipient?
7
What Forms Are Required for a Limited Recipient?
8
What Are My Entitlements as a Prior Law Recipient?
9
What Forms Are Required for a Prior Law Recipient?
10 Signature Requirements for RRA Forms
11 What Constitutes a Landholding Change?
12 Trusts and Estates and the RRA
13 Involuntary Acquisitions and the RRA
14 How to Appeal Final RRA Determinations
WHO MUST SUBMIT RRA FORMS
You must submit RRA forms if you are a landholder (including
but not limited to individuals, entities, trusts, estates, public
entities, and religious or charitable organizations) and you hold
(directly or indirectly own or lease) land that is subject to the
acreage limitation provisions of Federal reclamation law
(including but not limited to the Reclamation Reform Act of
1982 [RRA]), unless you meet one of the following three
exceptions:
(1) The amount of land you hold westwide is equal to or
less than your district’s RRA forms submittal threshold.
The RRA forms submittal thresholds are determined by
each landholder’s acreage limitation status and each
district’s RRA forms submittal category. Table 1 lists the
RRA forms submittal thresholds. You should contact each
district in which you hold land to determine each district’s
forms submittal category if you are a qualified recipient.
A district’s RRA forms submittal category is subject to
change annually.
(2) You are exempt from the acreage limitation provisions by
statute or by action of the Secretary of the Interior.

jeopardize the continued delivery of Reclamation irrigation
water if you fail to submit RRA forms. However, the completion
of RRA forms does not guarantee the land’s eligibility for water.
For example, excess land that has not been placed under
recordable contract and land acquired from excess status without
our price approval is generally ineligible for Reclamation
irrigation water deliveries. 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.

(3) Your landholdings are in districts that are obligated to the
United States only by a Small Reclamation Projects Act or
Water Conservation and Utilization Act contract, or your
landholdings are in districts that receive water from a Corps
of Engineers project that is exempt from the acreage
limitation provisions.
Generally, you must also submit RRA forms if you are a
farm operator providing services to trusts or legal entities.
The RRA forms submittal threshold for farm operators and other
important information for farm operators are specified in the
instructions for the “Declaration of Farm Operator Information”
(Form 7-21FARMOP).

WHICH FORMS TO SUBMIT
Different forms are required for different types of landholders.
In most cases, the forms landholders must submit depend on
whether the landholders are subject to prior law provisions or
subject to discretionary provisions. The standard forms that each
type of landholder must submit are shown in table 2. A
complete list of forms by name and number is shown in table 3.
Types of landholders are listed below, along with further
information if necessary.

TABLE 1.—RRA forms submittal thresholds.
District Forms
District Forms
Landholder Status
Submittal
Submittal
Category 1
Category 2
Qualified recipient
240 acres
80 acres
Limited recipient
40 acres
40 acres
Prior law recipient
40 acres
40 acres
Public entities
40 acres
40 acres
Trusts and estates
Please see the instructions for the
“Declaration of Trust’s or Estate’s
Landholdings” (Form 7-21TRUST)
Farm operator
Please see the instructions for the
“Declaration of Farm Operator
Information” (Form 7-21FARMOP)
Example:
Farmer A is a prior law recipient and holds a total of
40.0 acres of land westwide. Since Farmer A does not hold
more than the RRA forms submittal threshold for a prior
law recipient (40 acres), Farmer A does not have to submit
RRA forms to be eligible to receive Reclamation irrigation
water. If Farmer A held 40.1 acres (directly or indirectly
owned or leased), he would have to submit RRA forms in
order to be eligible to receive such water.
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.
In situations where a parent(s) or legal guardian(s) of a minor
child or ward wants us to consider the minor as being
nondependent for acreage limitation purposes, they must submit
to us a “Parental Oath Affirmation Regarding Nondependent
Status of a Minor.” If the landholdings of the nondependent
minor exceed the RRA forms submittal threshold of the
district(s) in which they hold land then they must submit their
own RRA form(s) to each district in which they hold land.

•

Individuals subject to discretionary provisions.

•

Individuals subject to prior law provisions.

•

Entities subject to discretionary provisions (see definitions
of “legal entity” and “family”).

•

Entities subject to prior law provisions (see definitions of
“legal entity” and “family”).

•

Religious or charitable organizations subject to
discretionary provisions.

•

Religious or charitable organizations subject to prior law
provisions.

•

Trusts of all kinds, including revocable trusts where the
grantor is the trustee and also the sole beneficiary. The RRA
does not specifically limit the amount of land trusts may own
that is eligible to receive Reclamation irrigation water or the
amount of land trusts may hold and irrigate at nonfull-cost
rates. However, trusts may be limited if the parties attributed
with the land held in trust exceed their entitlements.

Please note that all parties attributed with the land held in trust
must also submit their own RRA forms unless they meet one of
the exceptions listed above under “Who Must Submit RRA
Forms.” Trust documents are not required to be on file in
district offices. However, section 426.7 of the Acreage
Limitation Rules and Regulations requires that all trusts be
reviewed; therefore, if your trust has not been reviewed, the
trustee(s) must submit the trust document(s) to the appropriate
Reclamation office.

ELIGIBILITY TO RECEIVE WATER
Your land is not eligible to receive Reclamation irrigation water
if the required RRA forms have not been submitted. You will
2

FORM 7-21INFO (2012)

•

Estates are treated similarly to trusts. See the instructions
for “Declaration of Trust’s or Estate’s Landholdings”
(Form 7-21TRUST) for further explanation about
attributing the estate’s landholding.

•

Public entities include, but are not limited to, Federal,
State, county, and city government agencies and any other
public entities. In general, public entities are exempt from
acreage limitation provisions if their land is farmed
primarily in the direct furtherance of a nonrevenue
producing function, but they must submit forms to aid us in
determining if they are, in fact, exempt and in identifying
any land they lease to other parties.

•

Reclamation irrigation water. If you do not receive Reclamation
irrigation water in a given year, you do not have to submit an
RRA form that year. However, if you wish to receive
Reclamation irrigation water in a following year, you must
demonstrate that you did not receive water in years when you did
not submit forms to your district.
You are required to submit RRA forms only once if you are a
part owner of an entity, trust 3, or estate that holds land and if:

Farm Operators that (1) provide services to more than
960 nonexempt acres westwide, held by a single trust or
legal entity or any combination of trusts and legal entities or
(2) a part owner of a legal entity that is a farm operator that
must submit RRA forms and the farm operator is providing
services to land that was formerly owned as excess by the
part owner and sold or transferred at a price approved by us.

•

Your westwide landholdings exceed the applicable
RRA forms submittal threshold for the district;

•

You hold land only indirectly through an entity, trust, or
estate;

•

Neither the number of acres attributed to you nor your
percentage of ownership in the entity, trust, or estate
changes; and

•

All other information on the previously submitted form has
not changed.

VERIFICATION FORMS
TABLE 2.—Types of landholders and appropriate standard
forms.
Type of landholder
Standard form
Individuals
Discretionary Provisions
Standard form
7-2180
1
Optional form
7-2180EZ
Prior Law
7-2190
Standard form
2
7-2190EZ
Optional form
Entities
Discretionary Provisions
7-2181
Prior Law
7-2191
Religious or charitable organizations
Discretionary Provisions
7-2184
Prior Law
7-2194
Trusts or estates
7-21TRUST
Public entities
7-21PE
Farm operators
7-21FARMOP
1

2

Once you have submitted a standard form, if your landholdings
do not change, you may submit a “Verification of Landholdings”
(Form 7-21VERIFY) the next year instead of a standard form. 4
Only one previously submitted standard form can be verified per
Form 7-21VERIFY. You may also use verification forms if the
only change from the last standard form you submitted is that an
annual lease (a lease whose original term and any renewal or
extension are each for a term of 12 months or less) was extended
or renewed or that a farm operator changed.
USE OF SUBSTITUTE RRA FORMS, COMPUTERGENERATED PRINTOUTS, OR SCANNED VERSIONS
OF THE OFFICIAL RRA FORMS
You may use substitute RRA forms or computer-generated
printouts as attachments to the official RRA forms only after
they have been reviewed and approved by us. The following
forms are the only exceptions:

For landholders that directly hold all irrigable and/or irrigation
land in only one district, where the landholdings do not total
more than 960 acres, and the land is not held by a dependent.
For landholders that directly hold all irrigable and/or irrigation
land in only one district, where the landholdings do not total
more than 160 acres [320 acres for husband and wife], and the
land is not held by a dependent.

WHEN AND WHERE TO SUBMIT RRA FORMS
If you are a landholder, you must submit the necessary
RRA forms to each district in which you hold land prior to the
delivery of Reclamation irrigation water to your land. You must
submit the original form to one district and may submit copies to
the others if you hold land in more than one district. You must
submit RRA forms each and every year you wish to receive

•

“Continuation Sheet for Indirectly Held Landholdings”
(Form 7-21CONT-I)

•

“Continuation Sheet for Directly Leased Landholdings”
(Form 7-21CONT-L)

•

“Continuation Sheet for Directly Owned Landholdings”
(Form 7-21CONT-O)

•

“Attachment Sheet for Form 7-21XS”
(Form 7-21XSINAQ)

3
Annual RRA forms are required for trusts that include a class of
beneficiaries; specifically, an annual Form 7-21TRUST for the trust
and an annual appropriate standard form for each beneficiary.
4
Farm operators cannot use Form 7-21VERIFY to meet any applicable
RRA forms submittal requirements. This includes part owners of farm
operators who meet the criteria to submit RRA forms.

3

FORM 7-21INFO (2012)

excess acres, then we will determine all land held by you to be
ineligible to receive Reclamation irrigation water until the
appropriate excess designation is made. It is the direct
landowner’s responsibility to notify potential buyers of excess
land of the actions needed to make the land eligible to receive
Reclamation irrigation water.

These forms do not require prior approval because you are
presently able to use your own similar form in place of
Forms 7-21CONT-I, 7-21CONT-L, 7-21CONT-O, and
7-21XSINAQ.
If a landholder or district office uses an unapproved substitute
form or computer-generated printout as an attachment to an
official RRA form to meet their RRA certification or reporting
requirements, we will determine them to be in noncompliance
with the RRA and they will be required to recreate the
information on an official RRA form. Even though landholders
and district offices are not required to seek our review and
approval of scanned versions of the official RRA forms, the user
of such a form will be held responsible for the correctness and
legibility of the text on a scanned RRA form.

FULL-COST LAND
If you have received Reclamation irrigation water on your
maximum nonfull-cost entitlement in a given water year, you
must pay the full-cost rate for Reclamation irrigation water
deliveries to any additional eligible land. If you hold more land
than your nonfull-cost entitlements, you must select which land
is to be considered full-cost and which is nonfull-cost through
the submittal of a “Selection of Full-Cost Land” (Form 7-21FC).
Only direct landholders can select land as full-cost. Although
trusts and estates do not have a specific limitation on the amount
of land they hold that can receive Reclamation irrigation water at
nonfull-cost rates, they must select land as full cost on
Form 7-21FC if any party attributed with land held in trust or
estate exceeds his or her nonfull-cost entitlement and his or her
full-cost land is land held by the trust or estate.

USING ATTACHMENTS
You may attach your own continuation sheets or use the
preprinted continuation sheets supplied by us if you do not have
enough space on a form. Please contact your district office to
obtain the preprinted continuation sheets; these are listed by
name and number in the section above and in table 3.

You must also select land on your own Form 7-21FC if you
indirectly hold land selected as full-cost land by an entity, trust,
or estate, and if you exceed your nonfull-cost entitlement. You
do not have to submit Form 7-21FC if you are only an indirect
landholder and you do not exceed your nonfull-cost entitlement,
even if full-cost land is attributed to you by an entity, trust, or
estate.

You may also prepare your own continuation sheet to list your
landholdings. The sheet may be handwritten, typed, or
computerized as long as it includes the required information in a
format similar to the preprinted form. However, you cannot
submit a continuation sheet without a standard or verification
form.
EXCESS LAND

CLASS 1 EQUIVALENCY
Only direct landowners can designate land as excess. If you own
land in excess of your ownership entitlement, you must designate
your excess land using a “Designation of Excess Land”
(Form 7-21XS). You should use Form 7-21XS to designate
your excess land, whether you are an individual, entity, trust,
estate, etc. Although trusts or estates do not have a specific
limitation on the amount of land they can own, they must
designate excess land on Form 7-21XS if any party attributed
with the land held in trust or estate exceeds his or her ownership
entitlement and his or her excess land is land owned by the trust
or estate.

For those districts that have class 1 equivalency factors, please
refer to the separate instructions for Forms 7-21FC and 7-21XS
for more information on how to utilize class 1 equivalency
factors.
WHO MUST SIGN THE RRA FORMS AND SIGNATURE
AUTHORIZATION FORMS
The instructions to each form identify who must sign that
specific form. For instance, if you are married and you are
submitting Form 7-2180, both you and your spouse must sign
the form, even if the land is not jointly held. However, a written
signature authorization form may be submitted to permit one
spouse to sign for the couple. A partnership, joint tenancy, or
tenancy-in-common may also submit a written signature
authorization to allow one individual to sign the RRA forms for
the partnership, tenancy, or tenancy-in-common. A written
signature authorization cannot be used retroactively, must
pre-date the signature to which it pertains on the applicable
RRA form(s), and must be filed with each district where
RRA forms are submitted. All trustees, administrators, or
executors must sign the form unless the trust or a power-ofattorney authorizes one individual to sign the RRA forms for the
trust or estate.

You must also designate land on your own Form 7-21XS if you
indirectly own land designated as excess by an entity, trust, or
estate, and if you exceed your ownership entitlement. You do
not have to submit Form 7-21XS if you are only an indirect
landholder and you do not exceed your ownership entitlement,
even if excess land is attributed to you by an entity, trust, or
estate.
If you purchase land that is designated as excess by the seller
without our sales price approval you must designate that land as
excess on Form 7-21XS even if you do not exceed your
ownership entitlement. If you exceed your westwide ownership
entitlements and do not submit Form 7-21XS to designate your
4

FORM 7-21INFO (2012)

MAKING AN IRREVOCABLE ELECTION

(2) Have westwide landholdings of more than 40 acres, but
you do not exceed the applicable RRA forms submittal
threshold for a qualified recipient in each district where
you hold land; and

You must submit the necessary certification form(s) to your
district office with an irrevocable election form in order to
become subject to the discretionary provisions. If you hold land
in more than one district, you must also submit copies of the
irrevocable election form and certification form(s) to the
appropriate district(s) at the same time. You will be eligible for
a higher RRA forms submittal threshold if you make an
irrevocable election and you are determined to be a qualified
recipient.

(3) Have not submitted a certification form in the past or
made an irrevocable election.
As with all actions to conform to the discretionary provisions,
the decision not to submit an RRA form, and therefore conform,
will be considered irrevocable and binding in all districts.
NOTE: This action does not apply if you are an entity that is
owned by or benefits 26 or more natural persons because such
a landholder would be a limited recipient with a 40-acre
RRAforms submittal threshold under the discretionary
provisions. This action also does not apply if you and your
spouse, if married, are nonresident aliens.

An irrevocable election binds only the elector. An irrevocable
election by a legal entity does not make the entity’s stockholders,
part owners, or beneficiaries subject to the discretionary
provisions. Similarly, an irrevocable election by a stockholder,
part owner, or beneficiary does not make the entity subject to the
discretionary provisions. However, if an entity is wholly owned
by a single family, the family members may elect for
themselves and their wholly owned entity by completing the
irrevocable election form as instructed on the irrevocable
election form. Such an action will be binding on both the entity
and the family. If an entity makes an irrevocable election and a
stockholder, part owner, or beneficiary would also like to
become subject to the discretionary provisions, that stockholder,
part owner, or beneficiary must also make an irrevocable
election. Separate irrevocable elections must be completed by
all part owners and entities unless an entity is wholly owned by a
single family.

NONRESIDENT ALIENS AND FOREIGN ENTITIES
If you are a nonresident alien or foreign entity, you have the
applicable prior law entitlements as your base acreage limitation
entitlements (ownership and nonfull-cost) for all land held
directly and indirectly in prior law districts, and all land held
indirectly in discretionary provisions districts. Any land you hold
directly in a discretionary provisions district is ineligible to
receive Reclamation irrigation water.
If you are a nonresident alien who is a citizen of a country or
foreign entity that was established in a country that meets certain
criteria, you have the option of conforming to the discretionary
provisions to increase your acreage limitation entitlements for
land held indirectly in all districts [see 43 CFR 426.8(d)]. By
conforming to the discretionary provisions, you or your entity
will no longer have the option to hold land directly in prior law
districts and have such land be eligible to receive Reclamation
irrigation water.

You can choose to remain or become subject to prior law
provisions if you only hold land indirectly in a district that has
conformed to the discretionary provisions. This assumes you:
(1) Hold no land directly,
(2) Have not made an irrevocable election to conform to
the discretionary provisions, and

It should be noted that nonresident aliens and foreign entities
must submit irrevocable elections to conform to the discretionary
provisions. The submittal of only a certification form as an
indirect landholder by a nonresident alien or foreign entity will
not be acceptable [43 CFR 426.8(d)(3)(i)]. We will not approve
an irrevocable election submitted by a nonresident alien or
foreign entity that directly holds land in a prior law district.

(3) Have not made an irrevocable election by simply
submitting a certification form to any district.
As with any irrevocable election, an election made by submitting
a certification form is binding in all districts in which such an
elector holds land, including districts under the prior law
provisions (43 CFR 426.3). You must submit a copy of the
certification form to all districts in which you hold land subject
to the acreage limitation provisions. (See the paragraph below
titled “Nonresident Aliens and Foreign Entities” for special
instructions regarding nonresident aliens and foreign entities.)

For additional information on which countries meet the
established criteria and how to conform to the discretionary
provisions, please contact your district office or the appropriate
Reclamation office.
PUBLIC ENTITIES

If you are under the provisions of prior law and you do not
submit an RRA form(s), it will be taken as evidence that you
have conformed to the discretionary provisions if you:

On January 1, 2005, Reclamation fully implemented
Public Law 91-310 (Act of July 7, 1970) which, among other
things, provides that the acreage limitation provisions will not
apply to public entity land that is farmed primarily in the direct
furtherance of a nonrevenue producing function.

(1) Hold land only indirectly in a discretionary provisions
district;

5

FORM 7-21INFO (2012)

IF LANDHOLDINGS CHANGE

Generally, Reclamation will ascertain whether or not a public
entity’s land meets this revenue criterion and will accordingly
apply the proper acreage limitation entitlements. Please contact
the appropriate district office for more information.

You must notify all districts in which you hold land within
30 calendar days if your landholdings change during the water
year, and you must submit new RRA forms within 60 calendar
days of the change to all districts in which you hold land. These
30- and 60-day grace periods do not apply to a new landholder.
A new landholder must submit the appropriate RRA forms prior
to receiving Reclamation irrigation water. For more information
on landholding changes, see Fact Sheet 11 which is available at
your district office.

A public entity must submit a “Declaration of Public Entity’s
Landholdings” (Form 7-21PE) if that public entity holds more
than 40 acres westwide. Land leased from a public entity
must be counted against the lessee’s ownership entitlement.
If your public entity holds land through a wholly-owned or
partially owned legal entity and that legal entity holds land
subject to the acreage limitation provisions, you must submit
Form 7-21PE-IND in addition to Form 7-21PE in order to
identify such land. Instructions on the use of Form 7-21PE-IND
are located on the reverse side of Form 7-21PE-IND.

The landholding change requirements do not apply to
landholders that submit only a Form 7-21FARMOP. Once a
farm operator has submitted a Form 7-21 FARMOP for a
particular water year, that farm operator is not required to submit
additional Forms 7-21FARMOP during the same water year if
that farm operator starts to provide services to additional lands
or ceases to provide services to certain lands.

LEASES
Leases are not required to be on file in district offices; however,
all landholders must make their leases available for inspection
upon request by their district office or Reclamation office. The
RRA requires that all leases must:

ADMINISTRATIVE FEE
You will be assessed an administrative fee according to
43 CFR 426.20 if you do not submit RRA forms as required or if
they are completed incorrectly and are not corrected within a
specified time. This includes the use of unapproved substitute
RRA forms. Also, the administrative fee will be charged in
addition to the “compensation rate” if Reclamation irrigation
water is delivered to ineligible excess land.

(1) Be in writing, and
(2) Have terms that do not exceed 10 years, except with
our written approval for perennial crops, which are
determined on a crop-by-crop basis but cannot exceed
25 years.
Additional requirements for leases may be found under
43 CFR 426.6(a).

TABLE 3.—Complete list of RRA forms for landholders and farm operators
Form Number
7-2180
7-2180EZ
7-2181
7-2184
7-2190
7-2190EZ
7-2191
7-2194
7-21PE
7-21XS
7-21FC
7-21VERIFY
7-21TRUST
7-21CONT-O
7-21CONT-L
7-21CONT-I
7-21FARMOP
7-21XSINAQ
7-21PE-IND
7-21BOOK-C
7-21BOOK-R

Name
Certification of Individual’s Landholdings (Discretionary Provisions)
“EZ” Certification of Individual’s Landholdings (Discretionary Provisions)
Certification of Entity’s Landholdings (Discretionary Provisions)
Certification of Religious or Charitable Organization’s Landholdings (Discretionary Provisions)
Report of Individual’s Landholdings (Prior Law Provisions)
“EZ” Report of Individual’s Landholdings (Prior Law Provisions)
Report of Entity’s Landholdings (Prior Law Provisions)
Report of Religious or Charitable Organization’s Landholdings (Prior Law Provisions)
Declaration of Public Entity’s Landholdings
Designation of Excess Land
Selection of Full-Cost Land
Verification of Landholdings
Declaration of Trust’s or Estate’s Landholdings
Continuation Sheet for Directly Owned Land
Continuation Sheet for Directly Leased Land
Continuation Sheet for Indirectly Held Land
Declaration of Farm Operator Information
Attachment Sheet for Form 7-21XS
Attachment Sheet for Form 7-21PE
Certification Forms Booklet
Reporting Forms Booklet

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FORM 7-21INFO (2012)

DEFINITIONS
Acreage limitation provisions ................... The ownership limitations and pricing restrictions specified in Federal reclamation law,
including but not limited to, Sections 203(b), 204, and 205 of the Reclamation Reform Act
of 1982 (43 U.S.C. 390aa et seq.).
Acreage limitation status ........................... Whether a landholder is a qualified recipient, limited recipient, or prior law recipient.
Acres............................................................. The number of acres contained within the area specified by the legal description or
assessor’s parcel number. Class 1 equivalent acres are not to be used except in those
specific instances identified in the instructions for Form 7-21FC and Form 7-21XS.
Actual acres ................................................. Refers to all irrigable and irrigation acres with no adjustment applied for Class 1
equivalency.
Class 1 equivalency .................................... An adjustment made on a district-wide basis to irrigable land with lower productive
potential (Classes 2, 3, and 4) in order to make such land equivalent in productive potential
to the most suitable irrigable land (Class 1) in the local agricultural economic setting.
Reclamation performs Class 1 equivalency determinations at the request and partial
expense of the district.
Class 1 equivalent acres............................. The resulting number of acres when an adjustment is made to actual acres for Class 1
equivalency.
Compensation rate ..................................... A water rate applied, in certain situations, to water delivered to ineligible land that is not
discovered until after the delivery has taken place. The compensation rate is equal to the
established full-cost rate that would apply to the landholder if the landholder was to receive
irrigation water on land that exceeded a nonfull-cost entitlement.
Contract ...................................................... Any repayment or water service contract or agreement between the United States and a
district providing for the payment to the United States of construction charges and normal
operation, maintenance, and replacement costs under Federal reclamation law, even if the
contract does not specifically identify the portion of the payment that is to be attributed to
operation and maintenance and that portion that is to be attributed to construction. This
definition includes contracts made in accordance with the Distribution System Loans Act,
as amended (43 U.S.C.421).
Contract operator....................................... See definition of farm operator.
Custom service provider............................ An individual or legal entity that provides one specialized, farm-related service that a farm
owner, lessee, sublessee, or farm operator employs for agreed-upon payments. This
includes, for example, crop dusters, custom harvesters, grain haulers, and any other such
service.
Dependent.................................................... Any natural person within the meaning of the term dependent in the Internal Revenue Code
of 1954 (26 U.S.C. 152) and any subsequent amendments. Landholdings of a person who
is someone’s dependent for income tax purposes must be identified on RRA forms
submitted by the dependent’s parent(s) or legal guardian(s).
Description .................................................. See definition of legal description.
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FORM 7-21INFO (2012)

Direct ............................................................ When used in connection with the terms landholder, landowner, lessee, lessor, or owner,
“direct” refers to the party that is the owner of record, holder of title, or the lessee of a land
parcel, as appropriate. However, joint tenants and tenants-in-common will be considered
indirect landholders; the joint tenancy or the tenancy-in-common will be considered the
direct landholder.
Discretionary provisions ............................ Refers to Sections 390cc through 390hh, except for 390cc(b), of the Reclamation Reform
Act of 1982, (43 U.S.C. 390aa et seq.). The discretionary provisions provide for increased
ownership entitlements and full-cost pricing of Reclamation irrigation water. Districts and
individuals may, at their discretion, choose to become subject to the discretionary
provisions or to remain subject to prior acreage limitation provisions. Once a landholder
or district chooses to become subject to the discretionary provisions, he can never again be
subject to the prior law provisions.
District or irrigation district ..................... Any individual or any legal entity established under State law that has entered into a
contract or can potentially enter into a contract with the United States for irrigation water
service through federally developed or improved water storage and/or distribution
facilities. The term “district,” as used in these forms, could refer to a canal company,
irrigation company, water user association, ditch company, water company, drainage
district, etc.
Effective date of agreement ....................... The effective date of a farm operation agreement or lease is the effective date as specified
in the agreement or lease. If no date was specified in the agreement or lease, then it is the
date the agreement or lease was signed.
Employer Identification Number (EIN) .. A unique number assigned to businesses by the Internal Revenue Service (formerly known
as a “Taxpayer Identification Number” [TIN], and prior to that as a “Federal Employer’s
Identification Number” [FEIN]).
Eligible ......................................................... Except where otherwise provided, “eligible” means permitted to receive an irrigation water
supply from a Reclamation project under applicable Federal reclamation law.
Entity............................................................ See definition of legal entity.
Excess land .................................................. Nonexempt land that is in excess of a landowner's maximum ownership entitlement under
the applicable provisions of Federal reclamation law.
Exempt ......................................................... Except where otherwise provided, “exempt” means not subject to the acreage limitation
provisions.
Extended recordable contract................... A recordable contract whose term was extended due to moratoriums established in 1976
and 1977 on the sale of excess land.
Family .......................................................... A married couple and their dependents. Nondependent children are not considered part of
the same family as their parents. Rather, each nondependent child is considered a separate
individual or, if married, a separate family.

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FORM 7-21INFO (2012)

Farm operator............................................. An individual or legal entity other than the owner, lessee, or sublessee that performs any
portion of the farming operation. This includes farm managers, but does not include
spouses, minor children, employees for whom the employer pays social security taxes, or
custom service providers.
Foreign entity .............................................. A legal entity not established under State or Federal law.
Full cost or full-cost rate ............................ An annual rate established by Reclamation that amortizes the expenditures for construction
properly allocable to irrigation facilities in service, including all operation and maintenance
deficits funded, less payments, over such periods as may be required under Federal
reclamation law, or applicable contract provisions. The full-cost rate includes actual
operation, maintenance, and replacement costs required under Federal reclamation law.
Indirect ........................................................ When used in connection with the terms landholder, landowner, lessee, lessor, or owner,
“indirect” means that such party is not the owner of record, holder of title, or the lessee of a
land parcel, but that such party has a beneficial interest in the legal entity that is the owner
of record, holder of title, or the lessee of a land parcel. Landholdings of joint tenants and
tenants-in-common will be considered indirect. A security interest held by lenders, who
are not otherwise considered a landholder of the land in question, in a legal entity or in a
land parcel will not be considered an indirect interest or a beneficial interest.
Individual .................................................... Any natural person, including his or her spouse, and including other dependents. Under
prior law, the term “individual” does not include a natural person's spouse or dependents.
Under discretionary provisions, an individual has exactly the same entitlement as a family
(see definition of family).
Ineligible ...................................................... Except where otherwise provided, “ineligible” means not permitted to receive an irrigation
water supply under applicable Federal reclamation law regardless of the rate paid for such
water.
Intermediate entity ..................................... An entity that is a part owner of another entity and in turn is owned by others (either
another entity or individuals).
Involuntary acquisition ............................. Land that is acquired through an involuntary foreclosure or similar involuntary process of
law, conveyance in satisfaction of a debt (including, but not limited to, a mortgage, real
estate contract or deed of trust), inheritance, or devise.
Irrevocable election .................................... The execution of the legal instrument that a landholder subject to prior law provisions
submits to become subject to the discretionary provisions of Federal reclamation law.
Irrevocable elector...................................... A landholder who makes an irrevocable election to conform to the discretionary provisions
of Federal reclamation law.
Irrigable land .............................................. Land so classified by Reclamation under a specific project plan for which irrigation water
is, can be, or is planned to be provided, and for which facilities necessary for sustained
irrigation are provided or are planned to be provided.
Irrigation district ........................................ See definition of district.

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FORM 7-21INFO (2012)

Irrigation land ............................................ Any land receiving water from a Reclamation project facility for irrigation purposes in a
given water year, except for land that has been specifically exempted by statute or
administrative action from the acreage limitation provisions of Federal reclamation law.
Irrigation water .......................................... Water made available for agricultural purposes from the operation of Reclamation project
facilities pursuant to a contract with Reclamation.
Landholder .................................................. A party that directly or indirectly owns or leases nonexempt land.
Landholding ................................................ The total acreage of nonexempt land directly or indirectly owned or leased by a landholder.
Lease............................................................. Any arrangement between a landholder (the lessor) and another party (the lessee) under
which the economic risk and the use or possession of the lessor’s land is partially or wholly
transferred to the lessee. If a management arrangement or consulting agreement is one in
which the manager or consultant performs a service for the landholder for a fee, but does
not assume the economic risk in the farming operation, and the landholder retains the right
to the use and possession of the land, is responsible for payment of the operating expenses,
and is entitled to receive the profits from the farming operation, then the agreement or
arrangement will not be considered to be a lease.
Legal description ........................................ A legal description (metes and bounds) of the land in question, or a county assessor’s
parcel number or land serial number. Parcels should be broken down as far as necessary to
ensure accurate identification.
Legal entity or entity .................................. For the purpose of establishing application of the acreage limitation entitlements, legal
entity or entity means, but is not limited to, corporations, partnerships, organizations, and
any business or property ownership arrangements such as joint tenancies and tenancies-incommon. For purposes of the information requirements specified in §426.18 only, trusts
will be considered to be legal entities.
Limited recipient ........................................ Any legal entity established under State or Federal law benefitting more than 25 natural
persons. In order to become limited recipients, legal entities must be subject to the
discretionary provisions through either district contract action or irrevocable election.
Natural person ............................................ A living human being. For acreage limitation purposes, this includes shareholders
specifically named on stock certificates, partners identified by a partnership agreement,
tenants specifically named in landownership documents, etc. When looking at an entity, a
spouse and dependents of a natural person identified on an entity document are not counted
as natural persons for acreage limitation purposes unless their names also appear on the
entity documents.
New landholder ........................................... An individual, legal entity, or public entity that did not directly or indirectly own or lease
land in a specific district during the water year immediately preceding the water year in
question. For forms submittal purposes only, a landholder whose landholding changes
from “not exceeding” to “exceeding” the applicable RRA forms submittal threshold during
the water year will be considered to be a “new landholder.”

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FORM 7-21INFO (2012)

Nonexempt land .......................................... Either irrigation land or irrigable land that is subject to the acreage limitation provisions.
Areas used for field roads, farm ditches and drains, tailwater ponds, temporary equipment
storage, and other improvements subject to change at will by the landowner, are included in
the nonexempt acreage. Areas occupied by and currently used for homesites, farmstead
buildings, and corollary permanent structures such as feedlots, equipment storage yards,
permanent roads, permanent ponds, and similar facilities, together with roads open for
unrestricted use by the public are excluded from nonexempt acreage.
Nonfull-cost entitlement ............................ The maximum acreage a landholder may irrigate with irrigation water at a nonfull-cost rate.
Nonfull-cost rate ......................................... Any water rate other than the full-cost rate. Nonfull-cost rates are paid for irrigation water
made available to land in a landholder's nonfull-cost entitlement.
Nonproject water ........................................ Water from sources other than Reclamation project facilities.
Nonresident alien ........................................ Any natural person who is neither a citizen nor a resident alien of the United States.
Operator ...................................................... See definitions of farm operator and custom service provider.
Ownership entitlement............................... The maximum acreage a landholder may directly or indirectly own and irrigate with
irrigation water.
Part owner ................................................... An individual or legal entity that has a beneficial interest in a legal entity, but does not own
100 percent of that legal entity. A lender, who is not otherwise considered a landholder of
the land in question, with a security interest in a legal entity or land owned by a legal entity
shall not be considered a part owner.
Prior law ...................................................... The Reclamation Act of 1902, and acts amendatory and supplementary thereto
(43 U.S.C. 371 et seq.) that were in effect prior to the enactment of the RRA, and as
amended by the RRA.
Prior law recipient ..................................... An individual or legal entity that has not become subject to the discretionary provisions.
Project .......................................................... Any irrigation project authorized by Federal reclamation law, or constructed by the United
States pursuant to such law, or in connection with a repayment or water service contract
executed by the United States pursuant to such law, or any project constructed by the
United States through Reclamation for the reclamation of lands. The term project includes
any incidental features of an irrigation project.
Public entity ................................................ States, political subdivisions or agencies thereof, and agencies of the Federal Government.
Qualified recipient ...................................... An individual who is a citizen or a resident alien of the United States or any legal entity
established under State or Federal law that benefits 25 natural persons or less. A married
couple may become a qualified recipient if either spouse is a United States citizen or
resident alien. In order to become qualified recipients, individuals and legal entities must
be subject to the discretionary provisions through either district contract action or
irrevocable election.

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FORM 7-21INFO (2012)

Reclamation ................................................ The Bureau of Reclamation, Department of the Interior.
Reclamation irrigation water .................... For purposes of these forms only, irrigation water from nonexempt Reclamation project
facilities.
Reclamation Reform Act of....................... The Reclamation Reform Act of 1982, Public Law 97-293, Title II, 96 Stat. 1263,
1982 (RRA)
(43 U.S.C. 390aa et seq.) as amended. An act signed into law by President Reagan on
October 12, 1982, which gave districts and individuals the option of remaining subject to
prior Federal reclamation law or electing to become subject to the increased ownership and
full-cost pricing provisions of the new law. The RRA also directs the Secretary of the
Interior to collect all information on landholdings necessary to administer the acreage
limitation provisions.
Recordable contract ................................... A written contract between Reclamation and a landowner capable of being recorded under
State law, providing for the disposition of land held by that landowner in excess of the
ownership limitations of Federal reclamation law.
Religious or charitable organization ........ An organization or each congregation, chapter, parish, school, ward, or similar subdivision
of a religious or charitable organization that is exempt from taxation under Section 501 of
the Internal Revenue Code of 1954, as amended.
Resident alien .............................................. Any natural person within the meaning of the term as defined in the Internal Revenue Act
of 1954 (26 U.S.C. 7701) as it may be amended.
Standard certification, reporting, ............ Forms on which landholders provide complete information about the directly and
or declaration forms
indirectly owned and leased nonexempt lands in their landholdings.
Ultimate parent entity ............................... A legal entity that owns 100 percent of its subsidiary entity(ies) and is not wholly owned
by any other entity.
Water year................................................... A 365-day period (or 366 days during leap years) whose start date is specified within a
contract between Reclamation and the district or through some other agreement between
Reclamation and the district.
Westwide...................................................... The 17 Western States where Reclamation projects are located, namely: Arizona,
California, Colorado, Idaho, Kansas, Montana, Nebraska, Nevada, New Mexico, North
Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming.

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FORM 7-21INFO (2012)