Report of Entity's Landholdings

FORM 7-2191
2024 Instructions

INSTRUCTIONS FOR REPORT OF
ENTITY’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 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

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:

Your entity must submit a reporting form to each district in
which your entity holds (directly or indirectly owns or leases)
land. You must submit the original form to one district office
and may submit copies to the others if your entity holds land in
more than one district.



“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,
business, joint tenancy, tenancy-in-common, etc.

Visit www.usbr.gov/rra for more information.
WHO MUST SUBMIT THIS FORM
Your entity must report its westwide landholdings on a
“Report of Entity’s Landholdings” (Form 7-2191) if it is
subject to the acreage limitation provisions of prior law and its
total westwide landholdings are more than 40 acres. If your
entity is a prior law corporation, your entity must submit a
Form 7-2191 even if it is wholly owned by an individual.
Fact Sheets 1, 2, and 9 are available at your district office if
you are unsure whether Form 7-2191 is the appropriate form
for your entity to submit.

WHAT LAND TO INCLUDE
Your entity must report 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
reporting 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 the 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
Your entity must submit Form 7-2191 each and every year
prior to the delivery of Reclamation irrigation water to your

entity’s land if your entity’s westwide landholdings exceed the
RRA forms submittal threshold, with the following exceptions:

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.

(1) Your entity may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-2191 if your entity’s westwide landholdings
have not changed since the last Form 7-2191 was
submitted;

ITEM BY ITEM INSTRUCTIONS

(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 7-2191 was
submitted, and your entity wants to reselect its full-cost
land; or

Landholder Information
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.

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.

(3) Your entity does not need to submit any RRA forms if:
 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 7-2191 was submitted; and
 All other information previously submitted on
your entity’s Form 7-2191 has not changed.
IRREVOCABLE ELECTION

(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).

Please be aware, by simply submitting a “Certification of
Entity’s Landholdings” (Form 7-2181), 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.

3.

Such actions to conform to the discretionary provisions do not
apply to foreign entities. See Form 7-21INFO for more
information on how an irrevocable election impacts your
entity’s westwide acreage limitation status.

(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.

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

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

5.

2

Enter the state(s) or country(ies) in which your entity is
established or registered, if applicable. Your entity will
FORM 7-2191 (2024)

be required to submit documentation verifying the
country(ies) in which your entity is established when your
entity irrevocably elects to conform to the discretionary
provisions if it indicates a country other than the
United States.
6.

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.

7.

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 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.)

9.

Enter the following information about the part owners:
(a) Part owner’s name.
(b) Enter the part owner’s EIN if the part owner is an
entity, trust, or estate. Leave this blank if your 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.
(c) Part owner’s acreage limitation status: subject to
prior law or subject to discretionary provisions.

Describe the ownership structure of your entity in detail
on a separate sheet. Submit that sheet with your
completed reporting form. Intermediate entities are not
exempted from the requirements to submit reporting forms
unless they are wholly owned subsidiaries.

(d) Percentage of your entity that the part owner owns.
Land Your Entity Directly Owns
It is the responsibility of landowners, sellers of land, and
districts to notify lessees, buyers of land, and new landholders,
respectively, of the RRA forms submittal requirements
associated with the land in question.

(a) Enter the subsidiary’s name, acreage limitation status
(prior law or discretionary provisions), EIN, and
entity type (e.g., corporation, partnership, etc.).
Leave the space for an EIN 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.

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

(b) Enter the state(s) or country(ies) in which the
subsidiary is established or registered, if applicable.

11. 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 your entity leases from a public entity here,
instead of including it as leased land in item 14 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:

(c) Legal description of the land parcel or an assessor’s
parcel number.
(d) Number of acres in the land parcel.
For purposes of determining total landholdings, if your
entity’s wholly owned subsidiary(ies) directly own or
lease land, all land listed here must be listed again in items
(11) and (12) for the subsidiary’s directly owned land, or
items (14) and (15) for the subsidiary’s directly leased
land.
8.

Identify all of your entity’s part owners if your entity has
25 or less part owners. Identify all part owners whose
attribution of land from their interest in your entity is
more than 40 acres if your entity has 26 or more part
owners. 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. 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.

(a) Name of district in which the land parcel is located.
Group land parcels by district to make it easier to
complete items 21 through 27.

Indicate whether your entity is owned (directly or
indirectly) by or benefits 26 or more natural persons.
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FORM 7-2191 (2024)

(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 11(d)
[or for your entity if you check “self” in item 11(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.

14. This section requests information regarding land that your
entity directly leases from another party westwide. 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 11. 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 21 through 27.

(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).

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

(d) Name, address, and telephone number of each lessee,
sublessee, or other type of operator. Skip this column
and go to item 11(g) if your entity primarily operates
the land parcel.

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

(e) Starting date of the lease. This is the date the lease
first became effective. Enter the date the lease was
signed if no effective date was specified in the lease.
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.

(g) Number of acres in the land parcel. If your entity
leases land from a public entity and then leases 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.

(h) Indicate if the land parcel was acquired after
December 6, 1979.
12. Total column 11(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.

(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.
15. Total column 14(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.

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.
13. Enter your entity’s name.

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FORM 7-2191 (2024)

Land Your Entity Indirectly Owns or Leases Through
Other Entities

land and again as indirectly leased land if this
situation applies to your entity.

16. 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 11 or item 14 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 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 report on your entity’s 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:

(1) Enter the number of acres from item 16(g) that
your entity directly owns and leases to the other
entity, trust, or estate.
(2) Subtract item 16(h)(1) from item 16(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 16(d) (in decimal form) by
item 16(h)(2) if you completed item 16(h). Multiply
item 16(d) (in decimal form) by item 16(g) if you did
not complete item 16(h). This is the number of
leased acres attributable to your entity from 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 21 through 27.

(j) Indicate whether your entity’s interest in the owned
land was acquired after December 6, 1979.

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

17. Total column 16(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.

(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.

18. Total column 16(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.

(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.

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

19. Enter your entity’s name.

(f) Multiply item 16(d) (in decimal form) by item 16(e).
This is the number of acres that your entity indirectly
owns through the other entity, trust, or estate.

20. 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.

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

21. For each district, enter the total number of acres your
entity directly owns in the district. Obtain this
information from item 11(g). Add the number of acres in
item 21 and enter that number in the “TOTAL” column
(far right column). This is the number of acres your entity
directly owns westwide and should equal item 12.

(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 also owns an interest.
Leave both sections of item 16(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

22. For each district, enter the total number of acres your
entity indirectly owns in the district. Obtain this
information from item 16(f). Add the number of acres in
5

FORM 7-2191 (2024)

item 22 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 17.

(far right column). This is the number of acres your entity
directly leases westwide and should equal item 15.
25. For each district, enter the total number of acres your
entity indirectly leases in the district. Obtain this
information from item 16(i). 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
indirectly leases westwide and should equal item 18.

23. For each district, add item 21 and item 22. This is the
total number of acres your entity owns in each district.
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 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.

26. For each district, add item 24 and item 25. This is the
total number of acres your entity leases 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 your entity leases westwide.

You do not need to submit Form 7-21XS for your
organization if:


Your organization’s totals for each district do not
exceed your organization’s ownership entitlement
(generally 160 acres), and



Your organization’s land was acquired before
December 6, 1979.

27. For each district, add item 23 and item 26. This is the
total number of acres your entity holds 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 holds westwide and counts
against your entity’s nonfull-cost entitlement. 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. The only exception is
for land your entity bought before December 6, 1979.
Basically, if your entity’s owned land is eligible to receive
Reclamation irrigation water, it may do so at the
nonfull-cost rate, if your entity is 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 entity’s 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-bydistrict basis; and for land acquired after that date, it is
applied on a westwide basis. Your entity must submit a
Form 7-21XS if your entity owns land over your entity’s
ownership entitlement.
We will determine all land held by your entity to be
ineligible to receive Reclamation irrigation water if your
entity exceeds its 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 land and designates it as
excess.

Basis for Eligibility for Prior Law Provision
Entitlements
28. Check the box next to any statement that applies to your
entity. You may check more than one box. Please contact
your district office if you do not know which statement
applies to your entity.
Signatures
29. Read the attestation statements carefully and sign the form
in ink. The statements concerning the reporting of
changes in information, written leases, and the terms of
such leases are requirements of Federal reclamation law.
All partners, joint tenants, or co-tenants must sign the
form if your entity is a partnership, joint tenancy, or
tenancy-in-common. 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.

24. For each district, enter the total number of acres your
entity directly leases in the district. Obtain this
information from item 14(g). Add the number of acres in
item 24 and enter that number in the “TOTAL” column
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FORM 7-2191 (2024)