Report of Individual's Landholdings

FORM 7-2190
2024 Instructions

INSTRUCTIONS FOR 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 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

WHERE TO SUBMIT FORMS

“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:

You must submit a reporting form to each district in which
you hold (directly or indirectly own or lease) land. You must
submit the original form to one district office and may submit
copies to the others if you hold land in more than one district.

• “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 MUST SUBMIT THIS FORM
You must report your landholdings on a “Report of
Individual’s Landholdings” (Form 7-2190) if 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
and your total westwide landholdings are more than 40 acres.

WHAT LAND TO INCLUDE
You must report all of your land held westwide that is
subject to the acreage limitation provisions. Please see
Form 7-21INFO if you have excess land or full-cost land to
identify. 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 all districts in which you hold land within
30 calendar days if your westwide 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 periods do not apply to a new landholder. A new
landholder must submit reporting 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 REPORTING

You may be eligible to submit an “EZ Report of Individual’s
Landholdings” (Form 7-2190EZ) instead of Form 7-2190 if
you meet certain conditions. See the instructions to
Form 7-2190EZ for a list of those conditions. Fact Sheets 1, 2,
and 9 and the instructions to Form 7-2190EZ are available at
your district office if you are unsure whether Form 7-2190 is
the appropriate form for you to submit.

You must submit a standard reporting form each and every
year prior to the delivery of Reclamation irrigation water to
your land if your westwide landholdings exceed the
RRA forms submittal threshold, with the following exceptions:

2.

(1) You may submit a “Verification of Landholdings”
(Form 7-21VERIFY) instead of Form 7-2190 if your
westwide landholdings have not changed since the
last standard reporting form you submitted;
(2) You may submit a Form 7-21VERIFY together with a
new “Selection of Full-Cost Land” (Form 7-21FC) if
your westwide landholdings have not changed since
the last standard reporting form you submitted, and
you want to reselect your full-cost land; or

(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.

(3) You do not need to submit any RRA forms if you
only hold land indirectly through entities, trusts, or
estates and neither the acres attributed to you nor the
percentage of the entity, trust, or estate attributed to
you has changed since you previously submitted a
Form 7-2190, and all other information on your
previously submitted Form 7-2190 has not changed.

(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 numbers may be
used only if no other address exists.

IRREVOCABLE ELECTION
Please be aware, by simply submitting a “Certification of
Individual’s Landholdings” (Form 7-2180), 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 where
the landholder holds land subject to the acreage limitation
provisions.

(b) Enter your mailing address if it is different from your
residential address.
5.

Such actions do not apply if you and your spouse, if married,
are nonresident aliens. See Form 7-21INFO for more
information on how an irrevocable election impacts your
westwide acreage limitation status.

(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.

Caution: Nonsubmittal of an RRA form may also result in an
irrevocable election. See Form 7-21INFO for more
information.

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.
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.

(a) If you, your spouse, if you are married, or your
dependents hold land in the name of an entity that is
entirely owned by you, your spouse, and/or your
dependents, enter that name. If you, your spouse, or
your dependents own 100-percent interest in a
corporation that is subject to the prior law provisions,
the corporation must submit a “Report of Entity’s
Landholdings” (Form 7-2191); however, include in
this item the name of any such corporations. Do not
list trusts and estates of which you are a beneficiary.
Instead, list such trusts and estates in item 15.
Enter the following information if you own
100-percent interest in an entity (other than a prior
law corporation) that directly owns or leases land:

ITEM BY ITEM INSTRUCTIONS

(1) Entity name.

Landholder information

(2) The entity’s Employer Identification Number
(EIN). Do not list a social security number in

1.

Enter your name.
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FORM 7-2190 (2024)

this blank (please see item 15(c) for more
information on EIN’s).

Note: All trusts and estates must complete a “Declaration
of Trust’s or Estate’s Landholdings” (Form 7-21TRUST).

(3) The entity’s type (e.g., corporation, partnership,
etc.)

7.

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.

8.

Indicate your dependency status under the Internal
Revenue Code. Your westwide landholdings must be
included on your parents' or legal guardian's Form 7-2190
if your answer is “yes.” Parents or legal guardians must
submit a Form 7-2190 on behalf of their dependent(s)
even if they hold no land in their own names.

(4) The state or country where the entity is
established.
(5) The legal description(s) or an assessor’s parcel
number(s) for land that is directly owned or
leased by the entity.
(6) Number of acres held by the 100-percent owned
entity.
(7) Entity’s acreage limitation status: subject to
prior law or subject to discretionary provisions.

Land You Directly Own

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 10 and 11 for the entity's directly
owned land, or items 13 and 14 for the entity's
directly leased land.

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.
9.

(b) Enter the following if your dependents directly hold
land in their own names, or if you or your spouse, if
married, directly hold land in any other name. Do not
list land your dependents hold indirectly through an
entity or a trust. Instead, include such land in
item 15.

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

10. This section requests information regarding land that you
directly own westwide. Also include any land owned by
an entity in which you own 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:

(1) List the names of your dependents who hold land
in their own names, and any other names in
which you or your spouse may directly hold land
(such as a maiden name, etc.).
Note: Nondependent minor children who hold
land that exceeds the RRA forms submittal
threshold must submit their own RRA form(s).

(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.

(2) The legal description(s) or assessor’s parcel
number(s) for land held in the names of your
dependents or directly held in any other name
used by you or your spouse.

(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 yourself if you check “self” 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.

(3) List the number of acres held by each dependent
or held in any other name used by you or your
spouse.
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 10 and 11 for the entity's directly owned land, or
items 13 and 14 for the entity's directly leased land.
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FORM 7-2190 (2024)

(b) Provide an accurate legal description of the land
parcel or an assessor’s parcel number.

(c) 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).

(c) Who primarily operates the land parcel: you (self) or
another party (other).

(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 you are the primary operator
of the land parcel.

(d) Natural person or entity that directly owns the land
that you lease. Enter the sublessee’s name as well 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.

(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.
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.

(f) Ending date of the lease. This is the date on which
the current lease will terminate, including all
exercisable options.
(g) 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) Ending date of the lease. This is the date on which
the current lease will terminate, including all
exercisable options.
(g) Number of acres in the land parcel. Do not list acres
that you sublease to others in this column, because
they are attributed to the sublessee.

(h) Indicate if the land parcel was acquired after
December 6, 1979.
11. Total column 10(g). This is the number of acres you
directly own westwide. Include in this total any directly
owned acres listed on continuation sheets or attachments.

14. Total column 13(g). This is the total number of acres you
directly lease (and sublease) 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
directly leased land is also attributed to your indirectly
owned land.

Land You Directly 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.

Land You Indirectly Own or Lease Through Other
Entities
15. This section requests information regarding land westwide
that you indirectly own or lease through entities, trusts, or
estates. Do not include land directly held by any entity in
which you own 100-percent interest. Instead, include that
land in item 10 or item 13 as appropriate. Include land
indirectly held by your dependents and land indirectly
held by any entity in which you own 100-percent interest.
Obtain a completed copy of any entity’s “Certification of
Entity’s Landholdings” (Form 7-2181) or Form 7-2191,
or any trust’s or estate’s Form 7-21TRUST that attributes
land to you. By referring to the information contained on
the entity's, trust's or estate's form, you can help ensure
that the information you report on this form is accurate.

12. Enter your name.
13. This section requests information regarding land westwide
that you directly lease from another party. Also include
any land directly leased by an entity in which you own
100-percent interest. Do not include land leased from a
public entity here; instead, include it in item 10. Include
information regarding any land you sublease 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 20 through 26.
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FORM 7-2190 (2024)

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 attributed to you through the
entity, trust, or estate.

Enter the following for each land parcel in each district in
which the entity, trust, or estate holds land attributed to
you:
(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.

(j) Indicate whether your interest in the owned land was
acquired after December 6, 1979.
16. Total column 15(f). This is the total number of acres you
indirectly own westwide. Include in this total any
indirectly owned acres listed on continuation sheets or
attachments.

(b) Name of the entity, trust, or estate that holds land in
which you own an interest or are a beneficiary.
(c) The entity's, trust's or estate's EIN. Leave this blank
if the entity, trust, or estate does not have an EIN, and
is not required by the Internal Revenue Service to
have an EIN. Do not list a social security number in
this blank.

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

(d) Percentage of interest you own in each entity or the
percentage of land held in a trust or estate attributed
to you.

Landholdings Summary
18. Enter your name.

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

19. Enter the name of each district westwide in which you
hold land. Circle the district at which the original form is
filed if you are a multidistrict landholder.

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

20. For each district, enter the total number of acres you
directly own 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 you directly own westwide
and should equal item 11.

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

21. For each district, enter the total number of acres you
indirectly own in the district. 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 you indirectly own
westwide and should equal item 16.

(1) Enter the number of acres from item 15(g) that
you directly own and lease to the entity, trust, or
estate.

22. For each district, add item 20 and item 21. This is the
total number of acres you own 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 you own westwide and counts against your
ownership entitlement. You must submit a “Designation
of Excess Land” (Form 7-21XS) if this number is more
than your ownership entitlement. You do not need to
submit Form 7-21XS if:

(2) Subtract item 15(h)(1) from item 15(g). This is
the number of adjusted acres that the entity, trust,
or estate leases to use in calculating the number
of leased acres attributed to you.
If this double-counting adjustment does not meet
your 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).
5

•

Your totals for each district do not exceed your
ownership entitlement, and

•

Your land was acquired before December 6, 1979.
FORM 7-2190 (2024)

26. For each district, add item 22 and item 25. This is the
total number of acres you hold 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
number of acres you hold westwide and counts against
your nonfull-cost entitlement. You must submit a
Form 7-21FC if this number is more than your
nonfull-cost entitlement AND you directly or indirectly
lease land. The only exception is for land you bought
before December 6, 1979. Basically, if your owned land
is eligible to receive Reclamation irrigation water, it may
do so at the nonfull-cost rate if you are the operator.
However, the December 6, 1979, date has no applicability
to leased land and the rate to be charged for water
deliveries to it.

Your prior law ownership entitlement is based on whether
the land was acquired on or before December 6, 1979.
The ownership entitlement for land acquired on or before
that date is applied on a district-by-district basis; and for
land acquired after that date, it is applied on a westwide
basis. If you own land over your ownership entitlement,
you must submit Form 7-21XS.
We will determine all land held by you to be ineligible to
receive Reclamation irrigation water if you exceed your
ownership entitlement and you do not submit
Form 7-21XS to designate your excess acres.
Your land will be ineligible to receive such water until the
appropriate excess designation is made. Regardless of
whether your owned land exceeds your ownership
entitlement, you must complete a Form 7-21XS and
designate land as excess on that form if you:
•

Basis for Eligibility for Prior Law Provision
Entitlements

Purchase land that was designated as excess by the
seller without our sales price approval;

•

Involuntarily acquire excess land; or

•

Involuntarily acquire eligible land and designate it as
excess.

27. 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.
Signatures
28. 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, and
dependents 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
and a copy must be submitted to each district you submit
RRA forms. The district office must keep any such
spousal signature authorizations on file.

23. For each district, enter the total number of acres you
directly lease 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 you directly lease westwide
and should equal item 14.
24. For each district, enter the total number of acres you
indirectly lease 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 you indirectly lease
westwide and should equal item 17.
25. For each district, add item 23 and item 24. This is the
total number of acres you lease 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 you lease westwide.

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FORM 7-2190 (2024)