Declaration of Trust's or Estate's Landholdings

FORM 7-21TRUST
2018 Instructions
(7-17)

INSTRUCTIONS FOR DECLARATION OF
TRUST’S OR ESTATE’S LANDHOLDINGS
(For Certification and Reporting Requirements of the
Reclamation Reform Act of 1982)

Bureau of Reclamation
Do not use this form after December 31, 2018

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, Reclamation Law Administration Division, Code 84-55000, Bureau of Reclamation, PO Box 25007, Denver CO 80225.

GENERAL INFORMATION
“General Information About RRA Forms” (Form 7-21INFO)
provides basic instructions on using Reclamation Reform Act
of 1982 (RRA) forms. Ask your district office for this form
each year to keep current. Refer to the definitions at the end of
Form 7-21INFO whenever the meaning of a term is not clear
to you. Please note, some terms such as “irrigable land,”
“irrigation land,” and “irrigation water” have special
definitions when used in these forms which differ from their
common meaning. Other terms and corresponding definitions
that are specific to the RRA forms are:
• “Land” or “acres” means irrigable or irrigation land.
• “You” means the trustee, executor, or administrator of the
trust or estate who completes this form for the trust or estate.
• “We,” “us,” “our,” or “Reclamation” means the Bureau of
Reclamation.
Visit www.usbr.gov/rra for more information.
WHO MUST SUBMIT THIS FORM
You must submit a “Declaration of Trust’s or Estate’s
Landholdings” (Form 7-21TRUST) for your trust or estate if:
(1) the land held in your trust or estate is subject to the acreage
limitation provisions; and (2) your trust’s or estate’s westwide
landholdings are more than the applicable RRA forms
submittal threshold.
The RRA forms submittal threshold for trusts and estates that
are in a prior law district is 40 acres. The only exception is if
everyone attributed with the land held in trust or estate is
subject to the discretionary provisions. In such cases, the trust
or estate will have an 80-acre RRA forms submittal threshold.
Your trust or estate will be treated as a qualified or limited
recipient for purposes of determining its RRA forms submittal
threshold in a district that has conformed to the discretionary

provisions. Therefore, if the land held in your trust or estate is
ultimately attributed to 25 or fewer natural persons, your trust
or estate will be treated as a qualified recipient, and will have:
• A 240-acre RRA forms submittal threshold in a district
with “Category 1” status, or
• An 80-acre RRA forms submittal threshold in a district
with “Category 2” status.
Please contact each district in which your trust or estate holds
land to find out each district’s forms submittal category since a
district’s RRA forms submittal category is subject to change
annually.
If the land held in your trust or estate is ultimately attributed to
more than 25 natural persons, your trust or estate will be
treated as a limited recipient with a 40-acre RRA forms
submittal threshold.
Fact Sheets 1 and 12 are available at your district office to
assist you in selecting the correct RRA form if you are unsure
as to whether Form 7-21TRUST is the appropriate form for
you to submit for your trust or estate.
WHERE TO SUBMIT FORMS
Your trust or estate must submit Form 7-21TRUST to each
district in which your trust or estate holds (directly or
indirectly owns or leases) land. Your trust or estate must
submit the original form to one district office and may submit
copies to the others if it holds land in more than one district.
WHAT LAND TO INCLUDE
Your trust or estate must declare all of its land held westwide
that is subject to the acreage limitation provisions. Please see
Form 7-21INFO if your trust or estate has excess land or
full-cost land to identify. You must provide an accurate legal
description or an assessor’s parcel number for each land

The submittal of Form 7-21VERIFY will not be applicable to
such trusts or estates. For more information on classes of
beneficiaries, see Fact Sheet 12 and Form 7-21INFO which
are both available at your district office.

parcel. Be sure to break down land parcels as far as necessary
to ensure accurate identification.
IF LANDHOLDINGS CHANGE

TRUST DOCUMENTS

Your trust or estate must notify all districts in which it holds
land within 30 calendar days if your trust’s or estate’s
westwide landholdings change during the water year, and you
must submit a new Form 7-21TRUST 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 the
appropriate RRA forms prior to receiving Reclamation
irrigation water.

You are not required by the RRA to submit trust documents to
district offices. However, section 426.7 of the Acreage
Limitation Rules and Regulations require that all trusts be
reviewed; therefore, you must submit trust documents to us if
your trust documents have not already been submitted.
GENERAL INSTRUCTIONS

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

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.

ANNUAL DECLARATION
You must submit Form 7-21TRUST each and every year prior
to the delivery of Reclamation irrigation water if your trust’s
or estate’s westwide landholdings exceed the applicable
RRA forms submittal threshold, with the following exceptions:
(1) Your trust or estate may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-21TRUST if its westwide landholdings have not
changed since the last Form 7-21TRUST was
submitted;

ITEM BY ITEM INSTRUCTIONS
Trust or Estate Information

(2) Your trust or estate may submit a Form 7-21VERIFY
together with a new “Selection of Full-Cost Land”
(Form 7-21FC) if its westwide landholdings have not
changed since the last Form 7-21TRUST was
submitted, and you want to reselect full-cost land for
your trust or estate;

1.

Enter your trust’s or estate’s name.

2.

(a) Indicate whether this is a trust or an estate.
(b) Enter your trust’s or estate’s Employer Identification
Number (EIN). Leave this blank if your trust or
estate does not have an EIN and is not required by the
Internal Revenue Service (IRS) to have an EIN. Do
not list a social security number in this blank.

(3) Your trust or estate does not need to submit any
RRA forms if:
3.

• It only holds land indirectly through other entities,
trusts, or estates;
• Neither the acres attributed to your trust or estate,
nor the percentage of the other entity, trust, or estate
attributed to your trust or estate has changed since
the previously submitted Form 7 -21TRUST; and
• All other information previously submitted on your
trust’s or estate’s Form 7-21TRUST has not
changed.

Trustee, executor, or administrator information:
(a) Enter the name of the trustee, executor, or
administrator.
(b) Enter the telephone number where questions can be
directed.
(c) Enter the trustee’s or administrator’s street address or
rural route number, city, state, and ZIP code.
(d) Enter the trustee’s, executor’s, or administrator’s
mailing address if it is different from the street
address.

However, your trust or estate must submit Form 7-21TRUST
annually if it attributes some of its land subject to the acreage
limitation provisions to a class of beneficiaries
[43 CFR 426.7(c)]. Each beneficiary of such trusts must
also annually submit the appropriate standard RRA form.

4.

2

Answer questions (a), (b), (c) and (d), and enter the
grantor’s name if this form is being completed for a trust.
FORM 7-21TRUST (2018)

5.

6.

Answer questions (a), (b), and (c) and enter the name(s) of
the entity(ies) or nominee partnership(s) if applicable.
Indicate whether your trust includes a class of
beneficiaries.

For additional information, see Fact Sheet 11, which
is available at your district office.
7.

Enter the state(s) or country(ies) in which your trust or
estate is established or registered.

Enter the following for each natural person or entity
attributed with the land held in trust:
(a) Name of the natural person or entity.

Parties Attributed With Trust or Estate Land

(b) Relationship of the natural person or entity to your
trust or estate. Check as many boxes as apply.

This section requests identification of the parties attributed
with the land held in your trust or estate. The parties to be
identified consist of the natural person(s) or entity(ies) eligible
to receive the income and/or principle from your trust or estate
at the time this form is completed.

(c) Enter the entity’s EIN if an entity is attributed with
the land held in a trust. Leave this blank for an entity
that does not have an EIN, and is not required by the
IRS to have an EIN. Do not list a social security
number in this blank.

All parties listed in item 7 of the form that exceed their
individual RRA forms submittal threshold also need to
complete and submit their own RRA forms. These natural
persons or entities must determine which form they need to
complete based on their individual status under the acreage
limitation provisions.

(d) Check the acreage limitation status of the natural
person or entity: subject to prior law provisions or
subject to discretionary provisions.
(e) Percentage of your trust’s or estate’s land attributed
to the natural person or entity.

Note: Beneficiaries whose entire landholdings are held
through trusts of which they are the trustees and sole
beneficiaries are also required to submit individual forms as
well as Form 7-21TRUST. However, once such beneficiaries
have completed their own RRA forms, if their entire
landholdings do not change, they do not need to submit
RRA forms in future water years.

Land Your Trust or Estate 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.

Each beneficiary of a trust that includes a “class of
beneficiaries” must complete and submit the appropriate
RRA form each year if at least a portion of the land held in the
trust or estate is attributed to the class of beneficiaries.
For a trust:
The land is attributed to the grantor if your answer to item
4(b) or item 4(c) is “yes.” If your answer to item 4(b) and
item 4(c) is “no,” then for purposes of completing this
form, the land is attributed to the beneficiaries named in
your trust. (If you have received notification from us that
the land held by your trust is to be attributed to the trustee,
then please attribute the land to the trustee.)

8.

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

9.

List any wholly owned entities of your trust or estate that
hold land you will include on this form. List all
subsidiaries, but only complete items 9(b), 9(c), and 9(d)
for those wholly owned entities that directly hold the land.
(a) Enter the wholly owned entity’s name and EIN.
Leave this blank if the entity does not have an EIN
and is not required by the IRS to have an EIN. Do
not list a social security number in this blank.
(b) Enter the state(s) or country(ies) in which the wholly
owned entity is established or registered, if
applicable.

For an estate:
The land is attributed to the beneficiary of the estate who
obtains an interest in the land or to the administrator of the
estate if no beneficiaries are identified. The estate itself
does not have entitlements under the RRA, and land
cannot be attributed to the now deceased previous
landholder. Note: A landholder’s forms remain valid
until the next water year if the landholder dies during the
water year, as long as certain criteria are met.

(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 trust or
estate wholly owns an entity that directly owns or leases land,
3

FORM 7-21TRUST (2018)

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

all land listed here must be listed again in items 10 and 11 for
the trust or estate's directly owned land, or items 13 and 14 for
the trust or estate's directly leased land.
10. This section requests information regarding land westwide
that your trust or estate directly owns. Include land
directly owned by any entity in which your trust or estate
owns 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:

11. Total column 10(g). This is the number of acres your
trust or estate directly owns westwide. Include in this
total any directly owned acres listed on continuation
sheets or attachments.
Land Your Trust or Estate 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.

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 20 through 26.
(b) Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
lessee, sublessee, or operator entered in item 10(d)
[or for one or more of the trustees, executors, or
administrators while serving in that capacity if you
check “trustee” 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 entity in
the same district. You may list more than one parcel
per line if all parcels have the same lease information.

12. Enter your trust’s or estate’s name.
13. This section requests information regarding land westwide
that your trust or estate directly leases from another party.
Include land directly leased by any entity in which your
trust or estate owns 100-percent interest. Do not include
land leased from a public entity here; instead, include it in
item 10. Include information regarding any land your
trust or estate subleases to others here. Enter the
following for each land parcel:

(c) Who primarily operates the land parcel: one or more
of the trustees, executors, or administrators while
serving in that capacity (trustee) a lessee or sublessee
under a lease (lessee/sublessee), or an operator under
any other type of farm operating arrangement (other).

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 20 through 26.
(b) Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(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 your trust or estate is the
primary operator of the land parcel.

(c) Who primarily operates the land: one or more of the
trustees, executors, or administrators while serving in
that capacity (trustee) or another party (other).

(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.

(d) Natural person or entity that directly owns the land being
leased by your trust or estate. Enter the sublessee’s name
as well as the landowner’s name if the trustee, executor,
or administrator completing this form is a sublessee.
If your trust or estate 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.

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

(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.
4

FORM 7-21TRUST (2018)

IRS to have an EIN. Do not list a social security
number in this blank.

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.

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

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

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

(g) Number of acres in the land parcel. Do not list acres
that your trust or estate subleases to others in this
column because they are attributed to the sublessee.

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

14. Total column 13(g). This is the total number of acres
your trust or estate 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 trust’s or estate’s directly
leased land is also attributed to its indirectly owned land.

(g) Total number of acres leased (directly and indirectly)
by the entity, other trust, or other estate.
(h) This item applies if your trust or estate directly owns
land and leases that same land to an entity, another
trust, or another estate in which your trust or estate
owns an interest. Leave both sections of item 15(h)
blank if your trust or estate does not have this
situation. By completing this item, you will prevent
counting the same land twice against the entitlement
of your trust or estate, once as directly owned land
and again as indirectly leased land, if this situation
applies to your trust or estate.

Land Your Trust or Estate Indirectly Owns or Leases
Through Other Entities
15. This section requests information regarding land that your
trust or estate indirectly owns or leases westwide through
entities or other trusts or estates. Do not include land
directly held by any entity in which your trust or estate
owns 100-percent interest. Instead, include that land in
item 10 or item 13 as appropriate. Include land indirectly
held by any entity in which your trust or estate owns
100-percent interest. Obtain a completed copy of any
entity’s “Certification of Entity’s Landholdings”
(Form 7-2181) or “Report of Entity’s Landholdings”
(Form 7-2191), or any other trust’s or other estate’s
Form 7-21TRUST that attributes land to your trust or
estate. By referring to the information contained on the
entity’s, other trust’s, or other estate’s form, you can help
ensure that the information you provide on your form is
accurate. Enter the following for each land parcel in each
district in which the entity, other trust, or other estate
holds land attributable to your trust or estate:

(1) Enter the number of acres from item 15(g) that
your trust or estate directly owns.
(2) Subtract item 15(h)(1) from item 15(g). This is
the number of adjusted acres that the entity, other
trust, or other estate leases to use in calculating
the number of leased acres attributed to your
trust or estate.
If this double-counting adjustment does not meet
your trust’s or estate’s particular scenario, please
contact your district office.
(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 attributable to your trust or estate
through the entity, other trust, or other estate.

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 20 through 26.
(b) Name of the entity, other trust, or other estate that
holds land in which your trust or estate owns an
interest or is a beneficiary.

16. Total column 15(f). This is the total number of acres your
trust or estate indirectly owns westwide. Include in this
total any indirectly owned acres listed on continuation
sheets or attachments.

(c) The entity’s, other trust’s, or other estate’s EIN.
Leave this blank if the entity, other trust, or other
estate does not have an EIN and is not required by the

5

FORM 7-21TRUST (2018)

•

17. Total column 15(i). This is the total number of acres your
trust or estate indirectly leases westwide. Include in this
total any indirectly leased acres listed on continuation
sheets or attachments.

•
•

Purchases land that was designated as excess by the
seller without our sales price approval;
Involuntarily acquires excess land; or
Involuntarily acquires eligible land and designates it
as excess.

Landholdings Summary
23. For each district, enter the total number of acres your trust
or estate directly leases 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 your trust
or estate directly leases westwide and should equal
item 14.

18. Enter your trust’s or estate’s name.
19. Enter the name of each district westwide in which your
trust or estate holds land westwide. Circle the district at
which the original form is filed if your trust or estate is a
multidistrict landholder.

24. For each district, enter the total number of acres your trust
or estate indirectly leases 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 your trust
or estate indirectly leases westwide and should equal
item 17.

20. For each district, enter the total number of acres your trust
or estate directly owns 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 your trust
or estate directly owns westwide and should equal
item 11.

25. For each district, add item 23 and item 24. This is the
total number of acres your trust or estate leases 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 your trust or estate leases westwide.

21. For each district, enter the total number of acres your trust
or estate indirectly owns. 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 your trust or estate indirectly
owns westwide and should equal item 16.

26. For each district, add item 22 and item 25. This is the
total number of acres your trust or estate holds 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 total number of acres your trust or estate holds
westwide. This number does not affect whether your trust
or estate must submit a Form 7-21FC. Your trust or estate
must submit Form 7-21FC if any of the parties attributed
with your trust’s or estate’s land exceed their own nonfullcost entitlement (including the land attributed to them by
your trust or estate), and as a result, the trustees,
executors, or administrators are selecting all or a portion
of your trust’s or estate’s land as full-cost.

22. For each district, add item 20 and item 21. This is the
total number of acres your trust or estate owns 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 your trust or estate owns westwide.
This number does not affect whether your trust or estate
must submit a “Designation of Excess Land”
(Form 7-21XS). Your trust or estate must submit a
Form 7-21XS if any of the parties attributed with your
trust’s or estate’s land are over their own ownership
entitlement (including the land attributed to them by your
trust or estate), and as a result the trustees, executors, or
administrators are designating all or a portion of your
trust’s or estate’s land as excess.

Signatures
27. Read the attestation statements carefully and sign and date
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.

We will determine all land held by your trust or estate to
be ineligible to receive Reclamation irrigation water if
your trust or estate does not submit Form 7-21XS to
designate its excess acres. All land held by your trust or
estate will remain ineligible to receive Reclamation
irrigation water until the appropriate excess designation is
made. You must complete a Form 7-21XS for your trust
or estate and designate land as excess on that form if your
trust or estate:

All trustees, executors, or administrators must sign this
form unless your trust or a power of attorney authorizes
one individual to sign for your trust or estate. A copy
must be submitted to each district your trust or estate
submits RRA forms. The district office must keep any
such signature authorizations on file.
6

FORM 7-21TRUST (2018)