Declaration of Trust's or Estate's Landholdings

FORM 7-21TRUST
2012 Instructions
(7-11)

INSTRUCTIONS FOR DECLARATION OF
TRUST’S OR ESTATE’S LANDHOLDINGS
(For Certification and Reporting Requirements of the
Reclamation Reform Act of 1982)

Bureau of Reclamation
Do not use this form after December 31, 2012

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 mandatory 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, Land
Resources Office, Code 84-53000, 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 or irrigation land.

•

“You” means the trustee, executor, or administrator of the
trust or estate who completes this form for the trust or
estate.

•

“We,” “us,” “our,” or “Reclamation” means the Bureau of
Reclamation.

Your trust or estate will be treated as a qualified or limited
recipient for purposes of determining its RRA forms submittal
threshold in a district that has conformed to the discretionary
provisions. Therefore, if the land held in your trust or estate is
ultimately attributed to 25 or fewer natural persons, your trust or
estate will be treated as a qualified recipient, and will have:
•

A 240-acre RRA forms submittal threshold in a district with
“Category 1” status, or

•

An 80-acre RRA forms submittal threshold in a district with
“Category 2” status.

Please contact each district in which your trust or estate holds
land to find out each district’s forms submittal category since a
district’s RRA forms submittal category is subject to change
annually.
If the land held in your trust or estate is ultimately attributed to
more than 25 natural persons, your trust or estate will be treated
as a limited recipient with a 40-acre RRA forms submittal
threshold.

Visit www.usbr.gov/rra for more information.
WHO MUST SUBMIT THIS FORM
You must submit a “Declaration of Trust’s or Estate’s
Landholdings” (Form 7-21TRUST) for your trust or estate if: (1)
the land held in your trust or estate is subject to the acreage
limitation provisions; and (2) your trust’s or estate’s westwide
landholdings are more than the applicable RRA forms submittal
threshold.
The RRA forms submittal threshold for trusts and estates that are
in a prior law district is 40 acres. The only exception is if
everyone attributed with the land held in trust or estate is subject
to the discretionary provisions. In such cases, the trust or estate
will have an 80-acre RRA forms submittal threshold.

Fact Sheets 1 and 12 are available at your district office to assist
you in selecting the correct RRA form if you are unsure as to
whether Form 7-21TRUST is the appropriate form for you to
submit for your trust or estate.
WHERE TO SUBMIT FORMS
Your trust or estate must submit Form 7-21TRUST to each
district in which your trust or estate holds (directly or indirectly
owns or leases) land. Your trust or estate must submit the
original form to one district office and may submit copies to the
others if it holds land in more than one district.
WHAT LAND TO INCLUDE
Your trust or estate must declare all of its land held westwide
that is subject to the acreage limitation provisions. Please see

[43 CFR 426.7(c)]. Each beneficiary of such trusts must also
annually submit the appropriate standard RRA form. The
submittal of Form 7-21VERIFY will not be applicable to such
trusts or estates. For more information on classes of
beneficiaries, see Fact Sheet 12 and Form 7-21INFO which are
both available at your district office.

Form 7-21INFO if your trust or estate has excess land or fullcost 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

TRUST DOCUMENTS
Your trust or estate must notify all districts in which it holds land
within 30 calendar days if your trust’s or estate’s westwide
landholdings change during the water year, and you must submit
a new Form 7-21TRUST 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 the appropriate RRA
forms prior to receiving Reclamation irrigation water.

You are not required by the RRA to submit trust documents to
district offices. However, section 426.7 of the Acreage
Limitation Rules and Regulations require that all trusts be
reviewed; therefore, you must submit trust documents to us if
your trust documents have not already been submitted.
GENERAL INSTRUCTIONS

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

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.

ANNUAL DECLARATION
You must submit Form 7-21TRUST each and every year prior
to the delivery of Reclamation irrigation water if your trust’s or
estate’s westwide landholdings exceed the applicable RRA
forms submittal threshold, with the following exceptions:
(1) Your trust or estate may submit a “Verification of
Landholdings” (Form 7-21VERIFY) instead of
Form 7-21TRUST if its westwide landholdings have
not changed since the last Form 7-21TRUST was
submitted;

ITEM BY ITEM INSTRUCTIONS
Trust or Estate Information

(2) Your trust or estate may submit a Form 7-21VERIFY
together with a new “Selection of Full-Cost Land”
(Form 7-21FC) if its westwide landholdings have not
changed since the last Form 7-21TRUST was
submitted, and you want to reselect full-cost land for
your trust or estate;

1.

Enter your trust’s or estate’s name.

2.

(a) Indicate whether this is a trust or an estate.
(b) Enter your trust’s or estate’s Employer Identification
Number (EIN). Leave this blank if your trust or estate
does not have an EIN and is not required by the
Internal Revenue Service (IRS) to have an EIN.

(3) Your trust or estate does not need to submit any
RRA forms if:

3.

• It only holds land indirectly through other entities,
trusts, or estates;
• Neither the acres attributed to your trust or estate,
nor the percentage of the other entity, trust, or estate
attributed to your trust or estate has changed since
the previously submitted Form 7 -21TRUST; and
• All other information previously submitted on your
trust’s or estate’s Form 7-21TRUST has not
changed.

Trustee, executor, or administrator information:
(a) Enter the name of the trustee, executor, or
administrator.
(b) Enter the telephone number where questions can be
directed.
(c) Enter the trustee’s or administrator’s street address or
rural route number, city, state, and ZIP code.
(d) Enter the trustee’s, executor’s, or administrator’s
mailing address if it is different from the street address.

However, your trust or estate must submit Form 7-21TRUST
annually if it attributes some of its land subject to the acreage
limitation provisions to a class of beneficiaries
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FORM 7-21TRUST (2012)

4.

Answer questions (a), (b), (c) and (d), and enter the
grantor’s name if this form is being completed for a trust.

5.

Answer questions (a), (b), and (c) and enter the name(s) of
the entity(ies) or nominee partnership(s) if applicable.
Indicate whether your trust includes a class of beneficiaries.

6.

water year if the landholder dies during the water year, as
long as certain criteria are met. For additional information,
see Fact Sheet 11, which is available at your district office.
7.

Enter the following for each natural person or entity
attributed with the land held in trust:
(a) Name of the natural person or entity.

Enter the state(s) or country(ies) in which your trust or
estate is established or registered.

(b) Relationship of the natural person or entity to your trust
or estate. Check as many boxes as apply.

Parties Attributed With Trust or Estate Land
This section requests identification of the parties attributed with
the land held in your trust or estate. The parties to be identified
consist of the natural person(s) or entity(ies) eligible to receive
the income and/or principle from your trust or estate at the time
this form is completed.

(c) Enter the entity’s EIN if an entity is attributed with the
land held in a trust. Leave this blank for an entity that
does not have an EIN, and is not required by the IRS to
have an EIN.
(d) Check the acreage limitation status of the natural
person or entity: subject to prior law provisions or
subject to discretionary provisions.

All parties listed in item 7 of the form that exceed their
individual RRA forms submittal threshold also need to complete
and submit their own RRA forms. These natural persons or
entities must determine which form they need to complete based
on their individual status under the acreage limitation provisions.

(e) Percentage of your trust’s or estate’s land attributed to
the natural person or entity.
Land Your Trust or Estate Directly Owns

Note: Beneficiaries whose entire landholdings are held through
trusts of which they are the trustees and sole beneficiaries are
also required to submit individual forms as well as
Form 7-21TRUST. However, once such beneficiaries have
completed their own RRA forms, if their entire landholdings do
not change, they do not need to submit RRA forms in future
water years.

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.

Each beneficiary of a trust that includes a “class of beneficiaries”
must complete and submit the appropriate RRA form each year
if at least a portion of the land held in the trust or estate is
attributed to the class of beneficiaries.
For a trust:
The land is attributed to the grantor if your answer to item
4(b) or item 4(c) is “yes.” If your answer to item 4(b) and
item 4(c) is “no,” then for purposes of completing this form,
the land is attributed to the beneficiaries named in your
trust. (If you have received notification from us that the
land held by your trust is to be attributed to the trustee, then
please attribute the land to the trustee.)

8.

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

9.

List any wholly owned entities of your trust or estate that
hold land you will include on this form. List all
subsidiaries, but only complete items 9(b), 9(c), and 9(d)
for those wholly owned entities that directly hold the land.
(a) Enter the wholly owned entity’s name and EIN. Leave
this blank if the entity does not have an EIN and is not
required by the IRS to have an EIN.
(b) Enter the state(s) or country(ies) in which the wholly
owned entity is established or registered, if applicable.
(c) Legal description of the land parcel or an assessor’s
parcel number.

For an estate:
The land is attributed to the beneficiary of the estate who
obtains an interest in the land or to the administrator of the
estate if no beneficiaries are identified. The estate itself
does not have entitlements under the RRA, and land cannot
be attributed to the now deceased previous landholder.
Note: A landholder’s forms remain valid until the next

(d) Number of acres in the land parcel.
For purposes of determining total landholdings, if your trust or
estate wholly owns an entity that directly owns or leases land, all
land listed here must be listed again in items 10 and 11 for the
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FORM 7-21TRUST (2012)

list those acres in this column because they are
attributed to the sublessee.

trust or estate's directly owned land, or items 13 and 14 for the
trust or estate's directly leased land.

11. Total column 10(g). This is the number of acres your trust
or estate directly owns westwide. Include in this total any
directly owned acres listed on continuation sheets or
attachments.

10. This section requests information regarding land westwide
that your trust or estate directly owns. Include land directly
owned by any entity in which your trust or estate owns 100percent 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:

Land Your Trust or Estate 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.

(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.

12. Enter your trust’s or estate’s name.
(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 one
or more of the trustees, executors, or administrators
while serving in that capacity if you check “trustee” 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.

13. This section requests information regarding land westwide
that your trust or estate directly leases from another party.
Include land directly leased by any entity in which your trust
or estate owns 100-percent interest. Do not include land
leased from a public entity here; instead, include it in item
10. Include information regarding any land your trust or
estate 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 20 through 26.

(c) Who primarily operates the land parcel: one or more of
the trustees, executors, or administrators while serving
in that capacity (trustee) 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.
(c) Who primarily operates the land: one or more of the
trustees, executors, or administrators while serving in
that capacity (trustee) 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 your trust or estate is the
primary operator of the land parcel.

(d) Natural person or entity that directly owns the land
being leased by your trust or estate. Enter the
sublessee’s name as well as the landowner’s name if
the trustee, executor, or administrator completing this
form is a sublessee. If your trust or estate 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 trust or
estate leases land from a public entity and your trust or
estate subleases that land to another landholder, do not

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FORM 7-21TRUST (2012)

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

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

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

(g) Number of acres in the land parcel. Do not list acres
that your trust or estate subleases to others in this
column because they are attributed to the sublessee.

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

14. Total column 13(g). This is the total number of acres your
trust or estate 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 trust’s or estate’s directly leased land is also
attributed to its indirectly owned land.

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

Land Your Trust or Estate Indirectly Owns or Leases
Through Other Entities
15. This section requests information regarding land that your
trust or estate indirectly owns or leases westwide through
entities or other trusts or estates. Do not include land
directly held by any entity in which your trust or estate
owns 100-percent interest. Instead, include that land in
item 10 or item 13 as appropriate. Include land indirectly
held by any entity in which your trust or estate owns
100-percent interest. Obtain a completed copy of any
entity’s “Certification of Entity’s Landholdings”
(Form 7-2181) or “Report of Entity’s Landholdings”
(Form 7-2191), or any other trust’s or other estate’s
Form 7-21TRUST that attributes land to your trust or estate.
By referring to the information contained on the entity’s,
other trust’s, or other estate’s form, you can help ensure that
the information you provide on your form is accurate. Enter
the following for each land parcel in each district in which
the entity, other trust, or other estate holds land attributable
to your trust or estate:

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

(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.

16. Total column 15(f). This is the total number of acres your
trust or estate indirectly owns westwide. Include in this
total any indirectly owned acres listed on continuation
sheets or attachments.

(b) Name of the entity, other trust, or other estate that holds
land in which your trust or estate owns an interest or is
a beneficiary.
(c) The entity’s, other trust’s, or other estate’s EIN. Leave
this blank if the entity, other trust, or other estate does
not have an EIN and is not required by the IRS to have
an EIN.

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

(d) Percentage of interest your trust or estate owns in each
entity or the percentage of land in the other trust or
other estate attributed to your trust or estate.

5

FORM 7-21TRUST (2012)

Landholdings Summary

23. For each district, enter the total number of acres your trust
or estate directly leases 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 your trust or
estate directly leases westwide and should equal item 14.

18. Enter your trust’s or estate’s name.
19. Enter the name of each district westwide in which your trust
or estate holds land westwide. Circle the district at which
the original form is filed if your trust or estate is a
multidistrict landholder.

24. For each district, enter the total number of acres your trust
or estate indirectly leases 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 your trust or
estate indirectly leases westwide and should equal item 17.

20. For each district, enter the total number of acres your trust
or estate directly owns 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 your trust or
estate directly owns westwide and should equal item 11.

25. For each district, add item 23 and item 24. This is the total
number of acres your trust or estate leases 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 your trust or estate leases westwide.

21. For each district, enter the total number of acres your trust
or estate indirectly owns. 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 your trust or estate indirectly owns
westwide and should equal item 16.

26. For each district, add item 22 and item 25. This is the total
number of acres your trust or estate holds 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 total
number of acres your trust or estate holds westwide. This
number does not affect whether your trust or estate must
submit a Form 7-21FC. Your trust or estate must submit
Form 7-21FC if any of the parties attributed with your
trust’s or estate’s land exceed their own nonfull-cost
entitlement (including the land attributed to them by your
trust or estate), and as a result, the trustees, executors, or
administrators are selecting all or a portion of your trust’s or
estate’s land as full-cost.

22. For each district, add item 20 and item 21. This is the total
number of acres your trust or estate owns 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 your trust or estate owns westwide. This
number does not affect whether your trust or estate must
submit a “Designation of Excess Land” (Form 7-21XS).
Your trust or estate must submit a Form 7-21XS if any of
the parties attributed with your trust’s or estate’s land are
over their own ownership entitlement (including the land
attributed to them by your trust or estate), and as a result the
trustees, executors, or administrators are designating all or a
portion of your trust’s or estate’s land as excess.

Signatures
27. Read the attestation statements carefully and sign and date
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.

We will determine all land held by your trust or estate to be
ineligible to receive Reclamation irrigation water if your
trust or estate does not submit Form 7-21XS to designate its
excess acres. All land held by your trust or estate will
remain ineligible to receive Reclamation irrigation water
until the appropriate excess designation is made. You must
complete a Form 7-21XS for your trust or estate and
designate land as excess on that form if your trust or estate:
•

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

•

Involuntarily acquires excess land; or

•

Involuntarily acquires eligible land and designates it as
excess.

All trustees, executors, or administrators must sign this form
unless your trust or a power of attorney authorizes one
individual to sign for your trust or estate. A copy must be
submitted to each district your trust or estate submits RRA
forms. The district office must keep any such signature
authorizations on file.

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FORM 7-21TRUST (2012)