FACT SHEET 9

August 1998

WHAT FORMS ARE 

REQUIRED FOR 

 PRIOR LAW RECIPIENTS?

Reclamation Reform Act of 1982 (RRA) 

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The RRA and the Acreage Limitation Rules and Regulations (43 CFR part 426) require landholders

(direct or indirect landowners or lessees) to complete Bureau of Reclamation (Reclamation) forms 

for each water year the landholder receives irrigation water from a Reclamation project. Such forms

must be filed with the district before deliveries commence in any given year.

 The westwide RRA forms submittal threshold for all prior law recipients is 40 acres. 

For information on RRA forms submittal thresholds for qualified and limited recipients, 

see Fact Sheet 1.

If you represent a religious or charitable organization, trust, estate, or public entity, special RRA forms

are required to be submitted. You should contact your district or local Reclamation office to obtain the

proper RRA forms.

WHAT RRA FORMS ARE REQUIRED ANNUALLY FOR PRIOR LAW RECIPIENTS?

1. For individuals, Form 7-2190EZ, "EZ Report of Individualís Landholdings," may be used 

if you meet all of the following criteria: (a) all of your landholdings subject to the acreage limitation

provisions are located in only one district; (b) your landholdings subject to the acreage limitation

provisions total less than 160 acres (320 acres for a married couple, if each spouse holds an equal

interest); (c) all of your landholdings are held directly (that is, the land is not owned or leased through

any type of legal entity, such as a corporation, partnership, etc.; through a trust or estate; or in the

names of your children or other dependents); (d) you are not claimed as a dependent within the

meaning of the Internal Revenue Code; AND (e) you are subject to the acreage limitation provisions 

in effect prior to the enactment of the RRA (you are a PRIOR LAW RECIPIENT).

2. If you are an individual and you do not meet any one of the criteria (a) through (c) listed 

in number 1, you must initially submit a Form 7-2190, ìReport of Individualís Landholdings.î If you 

do not meet criterion (d), your landholdings must be included on the RRA form submitted by your

parent(s) or legal guardian. If you do not meet criterion (e), you are not a prior law recipient and 

should contact your district for the proper RRA form(s) to complete.

3. If you filed the proper RRA forms in a previous year and have had no changes to 

your landholding since that time, you only need to complete a Form 7-21VERIFY, "Verification of

Landholdings," as your annual submittal. Please note that if you need to submit a new Form 7-21XS,

ìDesignation of Excess Land,î you may not use a Form 7-21VERIFY to verify any RRA forms.
FACT SHEET 9

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4. Landholders that hold land ONLY INDIRECTLY through legal entities must complete 

an initial standard RRA form as determined in the following flowcharts. After this initial submittal, 

such indirect landholders are not required to file any RRA form in those years that the entities 

have no change to their landholdings and all the information included on the standard RRA form

remains correct.

5. If you or your entity is not eligible to complete a Form 7-21VERIFY, the three flowcharts

found later in this Fact Sheet will help you determine whether Form 7-2190 or Form 7-2191, 

ìReport of Entityís Landholdings,î should be completed and if other RRA forms are required.

LANDHOLDING CHANGES

If you have filed the proper RRA forms and your landholding then changes during the current

irrigation season, you will need to notify all districts in which you hold land within 30 calendar days

and submit a new standard RRA form within 60 calendar days of the change. For example, if RRA

Form 7-2191 was previously submitted for your entity and there are any changes, whether in acreage

owned or leased, in attribution to part owners, etc., a new Form 7-2191 must be submitted for your

entity. All part owners identified on the previously submitted Form 7-2191 who, as a result, have a

change to the information provided on their standard RRA forms must also submit new standard 

RRA forms within 60 calendar days of the change(s). 

 These 30-calendar-day and 60-calendar-day grace periods do not apply to a new

landholder. A new landholder must submit appropriate RRA forms prior to receiving

Reclamation irrigation water.

If you have filed the proper RRA forms and your landholding then changes outside the irrigation

season, you and any applicable part owners will each need to complete a new standard RRA form 

prior to receiving any Reclamation irrigation water deliveries following such changes.

FLOWCHARTS

Refer to Flowchart A if you are reporting as an individual, Flowchart B if you are reporting as a 

married couple, and Flowchart C if you are reporting as an entity owned by more than one individual 

or family, or as a corporation wholly owned by an individual or single family. Legal entities wholly

owned by one individual or one single family, other than corporations, are reported as part of the 

RRA forms completed under Flowchart A (or Flowchart B if owned by a married couple). 

 Individuals and married couples who own all or a part of their land in a wholly-owned

corporation must file an RRA form for themselves and a separate RRA form for their

corporation. See Flowchart C to determine which forms the corporation must file.
FACT SHEET 9

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The titles for the RRA forms shown in the flowcharts follow. To obtain copies of any of the RRA forms

listed on this Fact Sheet, contact your district.

Form 7-2190--"REPORT OF INDIVIDUAL'S LANDHOLDINGS"

Form 7-2191--"REPORT OF ENTITYíS LANDHOLDINGS"

Form 7-21XS--"DESIGNATION OF EXCESS LAND"

Form 7-21FC--"SELECTION OF FULL-COST LAND"

 If your landholding includes land purchased before December 6, 1979, by you or the entity 

you represent, the applicable prior law entitlements may be greater than the base entitlement

included on the following flowcharts. Please see Fact Sheet 8 to determine the applicable 

prior law entitlements and substitute that acreage figure for ì160 acresî in the appropriate

flowchart to determine what RRA forms to complete.

 In working with the following flowcharts, please remember that ALL land leased from public

entities is treated as land owned by the landholder.

FLOWCHART A

INDIVIDUALS

 Do you lease any Do you own more than Complete

 land either directly 160 acres? Include land Form 7-2190. 

 or through entities? held through entities.

 Complete forms 7-2190

 and 7-21XS.

 Do you own more Does your owned and

 than 160 acres? leased acreage exceed Complete

 Include land held 160 acres? Include land Form 7-2190.

 through entities. held through entities.

 Complete forms Complete forms 7-2190

 7-2190, 7-21XS, and 7-21FC.

 and 7-21FC.
FACT SHEET 9

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FLOWCHART B.

MARRIED COUPLES

 Do you lease any land Do you own more than Complete

 either directly or 320 acres? Include land Form 7-2190. 

 through entities? held through entities.

 Complete forms 7-2190

 and 7-21XS. 

 Do you own more Do you own and lease

 than 320 acres? acreage in excess of Complete

 Include land held 320 acres? Include land Form 7-2190.

 through entities. held through entities.

 Complete forms 7-2190, Complete forms 7-2190

 7-21XS, and 7-21FC. and 7-21FC.

 
FACT SHEET 9

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FLOWCHART C

ENTITIES OWNED BY MORE THAN ONE INDIVIDUAL OR FAMILY

AND CORPORATIONS WHOLLY OWNED BY AN INDIVIDUAL OR SINGLE FAMILY

 The following flowchart includes the base acreage limitation entitlement of 160 acres. 

Your entity may be eligible for a larger acreage limitation entitlement. Please see 

Fact Sheet 8 to determine your entityís prior law entitlements and substitute that acreage figure

for ì160 acresî in the following flowchart to determine what RRA forms to complete.

 Does the entity lease Does the entity own more

 any land either directly than 160 acres? Include Complete

 or through other entities land held through other Form 7-2191.

 or subsidiaries? entities and subsidiaries.

 

 Complete forms 7-2191

 and 7-21XS.

 Does the entity own more Does the entity's owned

 than 160 acres? Include and leased acreage exceed Complete

 land held through other 160 acres? Include land Form 7-2191.

 entities and subsidiaries. held through other entities

 and subsidiaries.

 Complete forms 7-2191, Complete forms 7-2191

 7-21XS, and 7-21FC. and 7-21FC.
FACT SHEET 9

Mission of the Bureau of Reclamation: To manage, develop, and protect water and related resources in an environmentally and economically

sound manner in the interest of the American public.

The Department of the Interior has established a 24-hour toll-free telephone number (1-800-424-5081) for anyone wishing to report suspected

violations of the Reclamation Reform Act of 1982 (RRA). Anyone reporting suspected violations will be protected under Federal privacy laws.

Distributed by the Bureau of Reclamation, United States Department of the Interior.

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NEED MORE INFORMATION?

For questions about: See Fact Sheet:

Entitlements for prior law recipients 8

When and where RRA forms must be filed 1

A complete list of RRA forms 1

Signature requirements for RRA forms 10

Landholding changes 11

Trusts and estates 12

If you have any other questions, contact your district or local Reclamation office.