Certification of Entity's Landholdings

FORM 7-2181
2021 Instructions

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

Bureau of Reclamation
Do not use this form after December 31, 2021

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, 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. Please ask your district office for this
form each year to keep current. Refer to the definitions at the
end of Form 7-21INFO whenever the meaning of a term is not
clear to you. Please note, some terms such as “irrigable land,”
“irrigation land,” and “irrigation water” have special
definitions when used in these forms which differ from their
common meaning. Other terms and corresponding definitions
that are specific to the RRA forms are:
•

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

•

“You” means the officer or authorized agent of the entity
who completes this form for the entity.

•

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

•

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

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

For a limited recipient, more than 40 acres, or

•

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

Please contact each district in which your entity holds land to
find out each district’s RRA forms submittal category since a
district’s RRA forms submittal category is subject to change
annually. Fact Sheets 1, 2, 5, and 7 are available at your

district office if you are unsure whether Form 7-2181 is the
appropriate form for your entity to submit.
WHERE TO SUBMIT FORMS
Your entity must submit a certification form to each district in
which your entity holds (directly or indirectly owns or leases)
land. You must submit an original form to one district office
and may submit copies to the others if your entity holds land in
more than one district.
WHAT LAND TO INCLUDE
Your entity must certify all of its land held westwide that is
subject to the acreage limitation provisions. Please see
Form 7-21INFO if your entity has excess land or full-cost land
to identify. Your entity must provide an accurate legal
description or an assessor’s parcel number for each land
parcel. Be sure to break down land parcels as far as necessary
to ensure accurate identification.
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
certification forms within 60 calendar days of the change.
Indirect holders of your entity’s lands also must submit new
forms to the district office within 60 calendar days of the
change if the westwide landholdings change affects their
attribution. These 30- and 60-day grace periods do not apply
to a new landholder. A new landholder must submit
certification forms prior to receiving Reclamation irrigation
water.
For more information on landholding changes, see
Fact Sheet 11 which is available at your district office.
ANNUAL CERTIFICATION
Your entity must submit Form 7-2181 each and every year
prior to the delivery of Reclamation irrigation water to your

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.

entity’s land if your entity’s westwide landholdings exceed the
applicable RRA forms submittal threshold, with the following
exceptions:
(1) Your entity may submit a “Verification of Landholdings”
(Form 7-21VERIFY) instead of a Form 7-2181 if your
entity's westwide landholdings have not changed since the
last Form 7-2181 was submitted;

ITEM BY ITEM INSTRUCTIONS
Landholder Information

(2) Your entity may submit a Form 7-21VERIFY
together with a new “ Selection of Full-Cost Land”
(Form 7-21FC) if your entity’s westwide landholdings
have not changed since the last Form 7-2181 was
submitted, and your entity wants to reselect its
full-cost land; or

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.

(3) Your entity does not need to submit any RRA forms if:

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.

• It only holds land indirectly through other entities,
trusts, or estates;
• Neither the number of acres attributed to your entity
nor the percentage of the other entity, trust, or estate
attributed to your entity has changed since the last
Form 7-2181 was submitted; and
• All other information previously submitted on your
entity’s Form 7-2181 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).

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

Please be aware, by submitting this form, a prior law recipient
that only holds land indirectly in a district that has conformed
to the discretionary provisions will be making an irrevocable
election to conform to the discretionary provisions. That
action will be binding in that and all other districts in which
your entity holds land subject to the acreage limitation
provisions. Such actions do not apply to a foreign entity. See
Form 7-21INFO for more information on how an irrevocable
election impacts your entity’s westwide acreage limitation
status and what actions need to be taken by foreign entities in
order to conform to the discretionary provisions.

(a) Enter your entity's street address or rural route
number, city, state, and ZIP code. An attorney's
address, “c/o” address, etc., is not acceptable in place
of a street address. Post office box numbers may be
used only if no other address exists.
(b) Enter your entity’s mailing address if it is different
from the street address.

4.

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

GENERAL INSTRUCTIONS
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

5.

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
FORM 7-2181 (2021)

item 8). A limited recipient's nonfull-cost entitlement is
determined by whether or not it received Reclamation
irrigation water on or before this date. Qualified
recipients (those that answered “no” to item 8), should
skip this question. If the answer to this question is “yes,”
list in the space provided the name of the district in which
Reclamation irrigation water was received.

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

7.

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

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

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

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

Describe the ownership structure of your entity in detail
on a separate sheet. Submit that sheet with your
completed certification form. Intermediate entities are not
exempted from the requirements to submit certification
forms unless they are wholly owned subsidiaries.
(a) Enter the subsidiary’s name and EIN. Leave this
blank if the entity does not have an EIN and is not
required by the IRS to have an EIN. Do not list a
social security number in this blank.

Note: Identified part owners must submit their own
certification or reporting forms if they hold more land
westwide than the applicable RRA forms submittal
threshold. You must inform the part owners of their
obligation to submit the appropriate certification or
reporting forms in order to protect your entity’s
eligibility to receive Reclamation irrigation water.

(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.

Enter the following information about the part
owners:

For purposes of determining total landholdings, if you
hold 100-percent interest in an entity that directly owns or
leases land, all land listed here must be listed again in
items 12 and 13 for the entity's directly owned land, or
items 15 and 16 for the entity's directly leased land.
8.

9.

(1) Part owner's name.
(2) Enter the part owner's EIN if the part owner is an
entity, trust, or estate. Leave this blank if the
entity does not have an EIN and is not required
by the IRS to have an EIN. Do not list a social
security number in this blank.

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

(3) Part owner's acreage limitation status: subject to
prior law or subject to discretionary provisions.

Indicate whether your entity received Reclamation
irrigation water on or before October 1, 1981, if your
entity is a limited recipient (those that answered “yes” to

(4) Percentage of your entity that the part owner
owns. If you answered “no” to item 8, the total
must equal 100 percent.
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FORM 7-2181 (2021)

Land Your Entity Directly Owns

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

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.

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

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

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

12. This section requests information regarding land that your
entity directly owns westwide. Include land directly
owned by your entity’s wholly owned subsidiaries.
Include land leased from a public entity here instead of
including it as leased land in item 15 because it counts
against the lessee’s ownership entitlement (pursuant to
Public Law 91-310).

Land Your Entity Directly Leases From Another Party
Landholders that lease land to or from other landholders
should inform the lessees and lessors of their obligation to also
submit RRA forms. If either the lessee or lessor fails to submit
RRA forms, the eligibility of the land to receive Reclamation
irrigation water will be jeopardized.

In that situation, write that the land is leased from a public
entity and include the name of that public entity after the
legal description of the land parcel. Enter the following
for each land parcel:

14. Enter your entity’s name.
15. This section requests information regarding land that your
entity directly leases westwide from another party.
Include land directly leased by your entity’s wholly owned
subsidiaries. Do not include land leased from a public
entity here; instead, include it in item 12. Include
information regarding any land your entity subleases to
others here. Enter the following for each land parcel:

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 22 through 28.
(b) Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
lessee, sublessee, or operator entered in item 12(d)
[or for your entity if you check “self” in item 12(c)],
there is space to list four land parcels (one parcel per
line) if all parcels are operated by the same natural
person or entity in the same district. You may list
more than one parcel per line if all parcels have the
same lease information.

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 22 through 28.
(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) Natural person or entity that directly owns the land
that your entity leases. Enter the sublessee’s name as
well as the landowner’s name if your entity subleases
the land to another landholder. If your entity
subleases the land from another landholder, enter the
sublessor’s name and the landowner’s name. Include
the farm operator’s name if the land is operated by a
farm operator.

(d) Name, address, and telephone number of each lessee,
sublessee, or other type of operator. Skip this column
and go to item 12(g) if your entity is the primary
operator of the land parcel.
(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.
4

FORM 7-2181 (2021)

(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.

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

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

(f) Multiply item 17(d) (in decimal form) by item 17(e).
This is the number of acres that your entity indirectly
owns through the other entity, trust, or estate.

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

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

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

(h) This item applies if your entity directly owns land
and leases that same land to the other entity, trust,
or estate in which your entity owns an interest.
Leave both sections of item 17(h) blank if you do not
have this situation. By completing this item you will
prevent counting the same land twice against the
entitlement of your entity, once as directly owned
land and again as indirectly leased land, if this
situation applies to your entity.

Land Your Entity Indirectly Owns or Leases Through
Other Entities

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

17. This section requests information regarding land that your
entity indirectly owns or leases westwide through other
entities, trusts, or estates. Do not include land directly
held by your entity’s wholly owned subsidiaries. Instead,
include that land in item 12 or item 15 as appropriate.
Include land indirectly held by your entity’s wholly
owned subsidiaries. Obtain a completed copy of any other
entity’s Form 7-2181 or “Report of Entity’s
Landholdings” (Form 7-2191), or any trust’s or estate’s
“Declaration of Trust’s or Estate’s Landholdings”
(Form 7-21TRUST) that attributes land to your entity.
By referring to the information contained on the other
entity’s, trust’s, or estate’s form, you can help ensure that
the information you certify on this form is accurate. Enter
the following for each land parcel in each district in which
the other entity, trust, or estate holds land attributed to
your entity:

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

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

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

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

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

(c) The other entity's, trust’s, or estate’s EIN. Leave this
blank if the other entity, trust, or estate does not have
an EIN and is not required by the IRS to have an EIN.
Do not list a social security number in this blank.
5

FORM 7-2181 (2021)

Landholdings Summary

26. For each district, enter the total number of acres your
entity indirectly leases in the district. Obtain this
information from item 17(i). Add the number of acres in
item 26 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your entity
indirectly leases westwide and should equal item 19.

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

27. For each district, add item 25 and item 26. This is the
total number of acres your entity leases in each district.
Add the number of acres in item 27 and enter that number
in the “TOTAL” column (far right column). This is the
number of acres your entity leases westwide.

22. For each district, enter the total number of acres your
entity directly owns in the district. Obtain this
information from item 12(g). Add the number of acres in
item 22 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your entity
directly owns westwide and should equal item 13.

28. For each district, add item 24 and item 27. This is the total
number of acres your entity holds in each district. Add the
number of acres in item 28 and enter that number in the
“TOTAL” column (far right column). This is the number of
acres your entity holds westwide and counts against your
entity’s nonfull-cost entitlement. If your entity is a qualified
recipient, your entity must submit a Form 7-21FC if this
number is more than your entity's nonfull-cost entitlement
AND your entity directly or indirectly leases land. If your
entity is a limited recipient, your entity must submit a
Form 7-21FC if this number is more than your entity's
nonfull-cost entitlement.

23. For each district, enter the total number of acres your
entity indirectly owns in the district. Obtain this
information from item 17(f). Add the number of acres in
item 23 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your entity
indirectly owns westwide and should equal item 18.
24. For each district, add item 22 and item 23. This is the total
number of acres your entity owns in each district. Add the
number of acres in item 24 and enter that number in the
“TOTAL” column (far right column). This is the number of
acres your entity owns westwide and counts against your
entity’s ownership entitlement. Your entity must submit a
“Designation of Excess Land” (Form 7-21XS) if this number
is more than your entity’s ownership entitlement.

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

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

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.

Check the box next to the one statement that best describes
how your entity became subject to the discretionary
provisions. Provide the requested information for that
statement. Please contact your district office if you do not
know which statement applies to your entity.
Signatures
30. Read the attestation statements carefully and sign and date
the form in ink. The statements concerning the reporting
of changes in information, the rent paid on irrigation land,
written leases, and the terms of such leases are
requirements of Federal reclamation law. All partners,
joint tenants, or co-tenants must sign the form if your
entity is a partnership, joint tenancy, or tenancy-incommon. However, you may use a written signature
authorization to permit one natural person to sign for your
entity and a copy must be submitted to each district your
entity submits RRA forms. The district office must keep
any such signature authorizations on file.

25. For each district, enter the total number of acres your
entity directly leases in the district. Obtain this
information from item 15(g). Add the number of acres in
item 25 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your entity
directly leases westwide and should equal item 16.
6

FORM 7-2181 (2021)