EZ Report of Individual's Landholdings

FORM 7-2190EZ
2024 Instructions

INSTRUCTIONS FOR “EZ” REPORT OF
INDIVIDUAL’S LANDHOLDINGS
(Prior Law Provisions)

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

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 required
to obtain or retain a benefit in accordance with Public Law 97-293 and 43 CFR 426.18. Public reporting burden for this form is estimated to
average 45 minutes per response, including time for reviewing instructions, gathering and maintaining data, and completing and reviewing
the form. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a
currently valid Office of Management and Budget (OMB) control number. Direct comments regarding the burden estimated or any other
aspect of these forms to Manager, Land Resources 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 and/or irrigation land.
• “You” or “your” means the landholder.
• “We,” “us,” “our,” or “Reclamation” means the Bureau
of Reclamation.
Visit www.usbr.gov/rra for more information.
WHO MAY SUBMIT THIS FORM
You may submit an “EZ Report of Individual’s
Landholdings” (Form 7-2190EZ) if you meet all of the
following conditions:
(1) You are an individual, an individual with dependent
children, a married couple, or a married couple with
dependent children, and you are subject to the
acreage limitation provisions of prior law whose
total westwide landholdings are more than 40 acres.
(2) All your landholdings subject to acreage limitation
provisions are located in the same district.

(3) You do not hold more than 160 acres of irrigable
and/or irrigation land (320 acres for a married
couple if each spouse holds an equal interest).
(4) You hold all your land directly and in your own
name (that is, the land is not owned or leased
through any type of legal entity, such as a
corporation, trust, estate, or partnership; or in the
names of your children or other dependents).
(5) You are not claimed as a dependent under the
Internal Revenue Code.
If you do not meet all of these criteria, you must submit a
“Report of Individual’s Landholdings” (Form 7-2190).
Fact Sheets 1, 2, and 9 are available at your district office if
you are unsure whether Form 7-2190EZ is the appropriate
form for you to submit.
WHERE TO SUBMIT FORMS
Submit this form to the district in which the land is located.
WHAT LAND TO INCLUDE
You must report all of your land held in this district that is
subject to the acreage limitation provisions. You 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 the district in which you hold land within
30 calendar days if your landholdings change during the
water year, and you must submit new reporting forms within
60 calendar days of the change. These 30- and 60-day grace

numbers may be used only if no other address
exists.

periods do not apply to a new landholder. A new landholder
must submit forms prior to receiving Reclamation irrigation
water.

(b) Enter your mailing address if it is different from
your residential address.

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

5.

ANNUAL REPORTING
You must submit Form 7-2190EZ or Form 7-2190 each and
every year prior to the delivery of Reclamation irrigation
water to your land if your landholdings exceed the RRA
forms submittal threshold. However, you may submit a
“Verification of Landholdings” (Form 7-21VERIFY) instead
if your landholdings have not changed since the last standard
reporting form you submitted.

(a) Enter the telephone number where questions can be
directed.
(b) Enter the name of a contact person at that telephone
number if you are not the person to whom we
should direct our questions.

6.

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.
Please contact your district office or the appropriate
Reclamation office if you have any questions.

Check the box(es) to indicate if you or your spouse, if
married, are U.S. citizens, resident aliens, or nonresident
aliens. Please indicate your country of citizenship if you
check “nonresident alien.” Nonresident aliens will be
required to submit proof of citizenship if they
irrevocably elect to conform to the discretionary
provisions.

Land You Own

ITEM BY ITEM INSTRUCTIONS

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.

Landholder Information

7.

1.

Enter your name.

2.

(a) Enter your marital status (single, married, divorced,
or widowed). (Note: This information is requested
because some entitlements are based on whether
you are single, married, or widowed.)
(b) If you responded “single,” “married,” or “divorced”
to item 2(a), skip to item 3. However, if you
responded “widowed” to item 2(a) indicate whether
as a surviving spouse you were left with more than
160 acres of land that is eligible to receive
Reclamation irrigation water until the land is sold.

(a) Provide an accurate legal description of the land
parcel or an assessor’s parcel number. For each
lessee, sublessee, or operator entered in item 7(c)
[or for yourself if you check “self” in item 7(b)],
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.

(c) Number of acres you and your spouse held prior to
the death of your spouse.
3.

Enter your spouse's name, if married.

4.

(a) Enter your residential address. You must use the
street address or rural route number, city, state, and
ZIP code. Your attorney's address, relative's
address, “c/o” address, etc., is not acceptable in
place of a residential address. Post office box

This section requests information regarding land that
you directly own. Include land leased from a public
entity here instead of including it as leased land in item
10 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 the public entity after the legal
description of the land parcel. Enter the following for
each land parcel:

(b) Who primarily operates the land parcel: you (self);
a lessee or sublessee under a lease
(lessee/sublessee); or an operator under any other
type of farm operating arrangement (other).

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FORM 7-2190EZ (2024)

as the landowner’s name if you sublease the land to
another landholder. If you sublease 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.

(c) Name, address, and telephone number of each
lessee, sublessee, or other type of operator. Skip
this column and go to item 7(f) if you are the
primary operator of the land parcel.

8.

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

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

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

(f) Number of acres in the land parcel. Do not list
acres for land that you sublease to others in this
column because they are attributed to the sublessee.
11. Total column 10(f). This is the total number of acres
you directly lease (and sublease). Include in this total
any directly leased (and subleased) acres listed on
continuation sheets or attachments.

Total column 7(f). This is the number of acres that you
directly own. Include in this total any directly owned
acres listed on continuation sheets or attachments.

12. Total item 8 and item 11. This is the total number of
acres you own and lease.

Land You Lease 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.
9.

Basis for Eligibility for Prior Law Provision
Entitlements
13. Check the box next to any statement that applies to you.
You may check more than one box. Please contact your
district office if you do not know which statement
applies to you.

Enter your name again. (These forms are often
photocopied, so it is necessary to have the landholder
identified on each page.)

Signatures

10. This section requests information regarding land that
you directly lease from another party. Do not include
land leased from a public entity here; instead, include it
in item 7. Include information regarding any land you
sublease to others here. Enter the following for each
land parcel:

14. Read the attestation statements carefully and sign and
date the form in ink. The statements concerning the
reporting of changes in information, written leases, the
terms of such leases, and holdings of your spouse, if
married, are requirements of Federal reclamation law.
Both you and your spouse, if married, must sign the
form. This requirement applies even if the land is not
jointly held. However, you may use a written signature
authorization to permit one spouse to sign for the
couple. The district office must keep any such spousal
signature authorizations on file.

(a) Legal description of the land parcel or an assessor’s
parcel number.
(b) Who primarily operates the land: you (self) or
another party (other).
(c) Natural person or entity that directly owns the land
that you lease. Enter the sublessee’s name as well
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FORM 7-2190EZ (2024)