General Information About the RRA Forms

FORM 7-21INFO
2024 Instructions

GENERAL INFORMATION
ABOUT THE RRA FORMS
OMB Control No.: 1006-0005

Bureau of Reclamation
Do not use this form after December 31, 2024

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 ................. 4
Using attachments......................................................... 4
Excess land ................................................................... 4
Full-cost land ................................................................ 4
Class 1 equivalency factors .......................................... 5
Who must sign the RRA forms and
signature authorization forms ....................................... 5
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.

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 NUMBERS AND TITLES
1
RRA Forms
2
Acreage Limitation Status
3
How to Become Subject to the Discretionary Provisions
4
Qualified Recipient Entitlements
5
Qualified Recipient RRA Forms
6
Limited Recipient Entitlements
7
Limited Recipient RRA Forms
8
Prior Law Recipient Entitlements
9
Prior Law Recipient RRA Forms
10 Signature Requirements for RRA Forms
11 Landholding Changes
12 Trusts and Estates
13 Involuntary Acquisitions
14 Appeal of Final Determinations
15 Leases and Farm Operating Arrangements
16 Nonresident Aliens and Foreign Entities
17 Excess Land
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.

ELIGIBILITY TO RECEIVE WATER

(2) You are exempt from the acreage limitation provisions by
statute or by action of the Secretary of the Interior.

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

TABLE 1.—RRA forms submittal thresholds.
District Forms
District Forms
Submittal
Submittal
Landholder Status
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)

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.

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
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FORM 7-21INFO (2024)

WHEN AND WHERE TO SUBMIT RRA FORMS

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.
•

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.

•

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 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.

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

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.

2

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.

•

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
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 Specifically, you may use the
Form 7-21VERIFY if the landholdings identified on your most
recently submitted standard form have not changed and the
information on the standard form remains correct. You may
use one Form 7-21VERIFY to verify only one standard
RRA form. 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.

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.

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FORM 7-21INFO (2024)

USE OF SUBSTITUTE RRA FORMS, COMPUTERGENERATED PRINTOUTS, OR SCANNED VERSIONS
OF THE OFFICIAL RRA FORMS

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.

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:
•

“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)

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 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 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.

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.

EXCESS LAND
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

CLASS 1 EQUIVALENCY
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.
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FORM 7-21INFO (2024)

WHO MUST SIGN THE RRA FORMS AND
SIGNATURE AUTHORIZATION FORMS

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:

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-incommon. 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-of-attorney authorizes one individual to sign the
RRA forms for the trust or estate.

(1) Hold no land directly,
(2) Have not made an irrevocable election to conform to
the discretionary provisions, and
(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.)

MAKING AN IRREVOCABLE ELECTION

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:

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 regardless of
your total landholdings. 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.

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

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 specifying their wholly owned entity on their
irrevocable election form. This 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. This includes
wholly owned entities not specified on their entity owner’s
irrevocable election form and wholly owned entities formed
after the entity owners submitted their own irrevocable
election form.

(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 RRA forms submittal threshold under the discretionary
provisions. This action also does not apply if you and your
spouse, if married, are nonresident aliens.
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.

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FORM 7-21INFO (2024)

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.

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

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.

Additional requirements for leases may be found under
43 CFR 426.6(a).
IF LANDHOLDINGS CHANGE
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 and at www.usbr.gov/rra.

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
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.
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.

The landholding change requirements do not apply to
landholders that submit only a Form 7-21FARMOP. Once a
farm operator has submitted a Form 7-21FARMOP 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.

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.

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.

6

FORM 7-21INFO (2024)

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

TABLE 3.—Complete list of RRA forms for landholders and farm operators
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

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.
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FORM 7-21INFO (2024)

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.
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.
Eligible ......................................................Except where otherwise provided, “eligible” means permitted to receive an irrigation
water supply from a Reclamation project under applicable Federal reclamation law.

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FORM 7-21INFO (2024)

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]).
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.
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).
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FORM 7-21INFO (2024)

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.
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 season.......................................The period of time between the district’s first and last water delivery in any water year.
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-in-common. 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.
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FORM 7-21INFO (2024)

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.”
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.
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FORM 7-21INFO (2024)

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.
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 (2024)