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["OMB Control No. 1006-0005, \"Individual Landholder's and Farm Operator's Certification and Reporting Forms for Acreage Limitation, 43 CFR part 426 and 43 CFR part 428,\" Supporting Statement Question 2 (Attachment 1)",null,null,"Item Numbers of the Forms on Which the Question Appears"]
[null,"Question on the RRA Form","Reason for Collecting this Information","7-2180","7-2180EZ","7-2181","7-2184","7-2190","7-2190EZ","7-2191","7-2194","7-21TRUST","7-21PE","7-21PE-IND","7-21FARMOP","7-21VERIFY","7-21FC","7-21XS","7-21XSINAQ","7-21CONT-O","7-21CONT-L","7-21CONT-I","7-21INFO"]
["District Only Section","FOR DISTRICT USE ONLY; District name","Ensures the form was filed in a specific district.","X","X","X","X","X","X","X","X","X","X",null,"X","X","X","X"]
[null,"FOR DISTRICT USE ONLY; Date received","Establishes when the form was received by the district.  Forms must be on file before Reclamation irrigation water may be delivered to the landholder in question.","X","X","X","X","X","X","X","X","X","X",null,"X","X","X","X"]
["Landholder Information","Landholder (entity, organization, trust, public entity, farm operator) name","Identifies the person or entity whom the RRA form belongs; acreage limitation entitlements apply to landholders.  This question is also asked at the top of every page of each form to identify each page in case subsequent pages are separated from other pages of the same landholder's form.",1,1,1,1,1,1,1,1,1,1,1,"1a",2,1,1,"X","X","X","X"]
[null,"Entity (farm operator) type, and how the entity is taxed by the Internal Revenue Service","Identifies the acreage limitation entitlements of the entity, and will help locate public records applicable to the entity (if necessary).  Delineates the type of entity (corporation or partnership) and the corresponding acreage limitation entitlements in the case of such entities as limited liability companies.",null,null,"2a\n2b",null,null,null,"2a\n2b",{"$nulls":4},"2a\n2b"]
[null,"Marital status ","Allows determination of the proper acreage limitation entitlements; marital status impacts entitlements under both the discretionary and prior law provisions.  ",2,2,null,null,"2a","2a",{"$nulls":10},"X","X","X"]
[null,"Spouse name","Spouse name helps support the basis for entitlements under the discretionary and prior law provisions, and assists with verification of  the presence of all appropriate signatures on the RRA form.",3,3,null,null,3,3,{"$nulls":7},2,2]
[null,"Widow's (surviving spouse's) landholding size","Establishes that a surviving prior law spouse is attributed with the proper entitlements and submits the proper RRA forms.  A surviving spouse under the prior law provisions is allowed to retain the land held with the spouse prior to the spouse's death, up to the 320 acres allowed for a married prior law couple.",{"$nulls":4},"2b\n2c","2b 2c"]
[null,"Landholder (entity, organization, trust, public entity, farm operator) street address","Establishes landholder's proximity to the land and helps verify information concerning the operation of the land.","4a","4a","3a","2a","4a","4a","3a","2a","3c","2a",null,"3a","3a","3a","3a"]
["Landholder Information","Landholder (entity, organization, trust, public entity, farm operator) mailing address","Provides a more direct mode of contact if street address is different than mailing address (for example, a trustee, executor, or administrator that does not reside in proximity to the land in question).","4b","4b","3b","2b","4b","4b","3b","2b","3d","2b",null,"3b","3b","3b","3b"]
[null,"Name of trustee, executor, or administrator","Provides information on who should be submitting the \nForm 7-21TRUST and attribution if certain criteria are met.",{"$nulls":8},"3a"]
[null,"Telephone number","Provides a mode of direct contact with the landholder.","5a","5a","4a","3a","5a","5a","4a","3a","3b","3a",null,"4a","4a","4a","4a"]
[null,"Contact name","Expedites inquiries, particularly in cases where the landholder is not a specific individual.","5b","5b","4b","3b","5b","5b","4b","3b",null,"3b",null,"4b","4b","4b","4b"]
[null,"State/Country where entity, organization, trust, farm operator is established","Allows determination of proper entitlements.  Particularly under the discretionary provision, a landholder must be a US citizen, resident alien, or an entity established under State or Federal law in order to directly hold land and be eligible to receive Reclamation irrigation water.  The country in which a foreign entity landholder is registered or established can also affect eligibility and entitlements if the country has a certain treaty(ies) with the U.S.",null,null,5,"4a",null,null,5,"4a",6,null,null,5]
[null,"Trust or estate ","Identifies whether the entity completing the form is a trust or an estate; there a legal differences between the two entities that affect application of the acreage limitation provisions.",{"$nulls":8},"2a"]
[null,"Employer Identification Number","Facilitates identification of the entity to which the RRA form corresponds.",null,null,6,"4b",null,null,6,"4b","2b",null,null,"1b"]
["Land Held by Wholly Owned Subsidiaries","Name","Identifies wholly owned subsidiaries that hold land which should be counted against the parent entity's entitlements.  Prevents wholly owned subsidiaries from establishing entitlements to which the parent entity is not entitled.",null,null,"7a",null,null,null,"7a"]
[null,"Employer Identification Number","Facilitates identification of the wholly owned subsidiary.",null,null,"7a",null,null,null,"7a"]
[null,"Acreage limitation status and type of entity","Identifies the acreage limitation status and entity type of the wholly owned subsidiary, which may affect the parent entity's entitlements and eligibility under the prior law provisions.",{"$nulls":6},"7a"]
["Land Held by Wholly Owned Subsidiaries","State/Country where wholly owned subsidiary is established","Allows determination of proper entitlements.  Particularly under the discretionary provision, a landholder must be a US citizen, resident alien, or an entity established under State or Federal law in order to directly hold land and be eligible to receive Reclamation irrigation water.  The country in which a foreign entity landholder is registered or established can affect eligibility and entitlements if the country has a certain treaty(ies) with the U.S.",null,null,"7b",null,null,null,"7b"]
[null,"Legal description of wholly owned land","Identifies the specific land parcels that are attributable to wholly owned subsidiaries.",null,null,"7c",null,null,null,"7c"]
[null,"Number of acres","Identifies the number of acres to be counted against the landholder's entitlement.  Land held by wholly owned subsidiaries is counted against the parent entity's entitlements.",null,null,"7d",null,null,null,"7d"]
["Questions Specific to Religious or Charitable Organizations","Central organization to which the organization is affiliated","Identifies the central organization to which the organization completing the form is affiliated.  Helps determine acreage limitation entitlements and whether the organization is eligible for full special application of the acreage limitation provisions.  Helps establish the levels of the organization at which RRA form will be submitted, as chosen by the organization.",null,null,null,"5a",null,null,null,"5a"]
[null,"Subdivisions affiliated with the organization","Identifies the subdivisions of the organization to which the RRA form applies",null,null,null,"5b",null,null,null,"5b"]
[null,"Other names through which the organization  holds 100-percent interest in irrigable or irrigation land","Identifies land which should be counted against the organization's entitlements because the organization holds 100-percent interest.",null,null,null,6,null,null,null,6]
[null,"Exemption under section 501 of the Internal Revenue Code","Ascertains whether an organization qualifies for special application of the RRA provisions, or should instead be treated as a limited recipient entity for acreage limitation purposes.",null,null,null,7,null,null,null,7]
[null,"Use of produce or proceeds there from, operation or lease of land to other parties, net earnings that benefit a private shareholder or individual","Ascertains whether an organization qualifies for special application of the RRA provisions, or should instead be treated as a limited recipient entity for acreage limitation purposes.",null,null,null,8,null,null,null,8]
["Land Held by Wholly Owned Entities and Dependents","Name","Identifies dependents and wholly owned entities that hold land which should be counted against the landholder's entitlements.","6a",null,null,null,"6a1\n6b1",null,null,null,"9a",null,"2a"]
[null,"Employer Identification Number","Facilitates identification of the wholly owned entity.","6b",null,null,null,"6a2",null,null,null,"9a",null,"2b"]
[null,"Entity type","Determines the entitlements of the wholly owned entity, which under the prior law provisions may affect the entitlements of the landholder.",{"$nulls":4},"6a3"]
[null,"State/Country where entity is established","Allows determination of proper entitlements.  Particularly under the discretionary provision, a landholder must be a US citizen, resident alien, or an entity established under State or Federal law in order to directly hold land and be eligible to receive Reclamation irrigation water.  The country in which a foreign entity landholder is registered or established can affect eligibility and entitlements if the country has a certain treaty(ies) with the U.S.","6c",null,null,null,"6a4",null,null,null,"9b"]
[null,"Legal description of wholly owned land","Identifies the specific land parcels that are attributable to wholly owned entities or dependents.","6d",null,null,null,"6a5\n6b2",null,null,null,"9c",null,"2c"]
[null,"Number of acres","Identifies the number of acres to be counted against the landholder's entitlement.  Land directly held by wholly owned entities and dependents is counted against the landholder's entitlements.","6e",null,null,null,"6a6\n6b3",null,null,null,"9d",null,"2d"]
[null,"Acreage limitation status of the entity","Allows determination of proper entitlements.  The acreage limitation status of a wholly owned entity can affect the entitlements of the individual/parent entity.","6f",null,null,null,"6a7"]
["Limited Recipient Determination","Ownership by, or benefiting of, 26 or more natural persons","Determines whether an entity is a limited or qualified recipient, which affects entitlements",null,null,8,null,null,null,8]
[null,"Receipt of Reclamation irrigation water prior to 10-1-81","Ascertains a limited recipient's nonfull-cost entitlement \n(320 acres if received Reclamation irrigation water on or before 10-1-81) or 0 acres (received water after 10-1-81).",null,null,9,{"$nulls":6},"22a"]
[null,"District in which a public entity first received water prior to 10-1-81","Verifies the nonfull-cost entitlement of the public entity.",{"$nulls":9},"22b"]
["Limited Recipient Determination","Part owners attributed with more than 40 acres","Ascertains and documents information about part owners that may be required to submit RRA forms (those that are attributed with more than 40 acres), and those that are not required to submit RRA forms (those that are attributed with less than 40 acres).  The 40-acre criterion prevents limited recipients from having to ascertain the status and entitlements of each part owner, many of which could be corporations with many shareholders.",null,null,"10a"]
[null,"List of part owners","Identifies the specific part owners that hold interest in the entity to which the RRA forms corresponds.  All of a qualified recipient parent entity's part owners.  Certain part owners (as specified on the form) are listed for limited recipient parent entities. ",null,null,"10b1",null,null,null,"9a"]
[null,"Employer Identification Number","Facilitates identification of the entity part owner.",null,null,"10b2",null,null,null,"9b"]
[null,"Acreage limitation status of the part owner","Allows determination of the proper entitlements.  The acreage limitation status of a part owner can affect the entitlements of the parent entity.",null,null,"10b3",null,null,null,"9c"]
[null,"Percentage of interest owned by the indirect part owner","Identifies the part owner's amount of interest in the entity for attribution determination purposes.",null,null,"10b4",null,null,null,"9d"]
["Citizenship","Landholder and spouse citizenship status (US, resident alien, nonresident alien)","Determines eligibility to receive Reclamation irrigation water. ",7,6,null,null,7,6]
[null,"Country of citizenship","Required pursuant to section 202(9) of the RRA.  Citizenship status for nonresident aliens has a bearing on eligibility to receive Reclamation irrigation water and entitlement.",7,6,null,null,7,6]
["Dependent Status","Landholder status as a dependent","Dependent status has a bearing on eligibility and entitlement.  Furthermore, dependents are not permitted to file forms separately from parents/legal guardians; a dependent that answers affirmatively to this question should be listed on the parent or legal guardian's form.",8,null,null,null,8]
["Directly Owned Land","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.","10a",null,"12a","11a","10a",null,"11a","11a","10a","6a",{"$nulls":6},"a"]
[null,"Legal description of owned land","Required to determine the extent of any landholder's total landholding in all districts subject to the acreage limitation provisions.","10b","7a","12b","11b","10b","7a","11b","11b","10b","6b",{"$nulls":6},"b"]
[null,"Operated by self, lessee, sublessee, or other","Identifies who is farming the land.  Also identifies if a lessee is involved (for acreage limitation entitlement attribution purposes), and if another type of farming arrangement is involved (for audit purposes).","10c","7b","12c","11c","10c","7b","11c","11c","10c","6c",{"$nulls":6},"c"]
[null,"Identification of the lessee, sublessee, or operator of the owned land","Provides a means of identifying and contacting other landholders who are subject to the acreage limitation provisions and operators who may be subject to audit.","10d","7c","12d","11d","10d","7c","11d","11d","10d","6d",{"$nulls":6},"d"]
[null,"Land is not receiving Reclamation irrigation water or land is involuntarily acquired","Identifies which of the two circumstances applies with regard to why a lessee, sublessee, or operator is being identified.  Except under these two circumstances, a religious or charitable organization cannot qualify for special application of the acreage limitation provisions if it leases out land or if that land is operated by an operator.",null,null,null,"11d",null,null,null,"11d"]
[null,"Starting and ending date of the lease of owned land to another party","Provides information that allows Reclamation to enforce the statutory and regulatory requirement that a lease have a term of 10 years or less, or up to 25 years for certain perennial crops.  Demonstrates if this criterion has been met.","10e\n10f","7d\n7e","12e\n12f","11e\n11f","10e\n10f","7d\n7e","11e\n11f","11e\n11f","10e\n10f","6e",{"$nulls":6},"e\nf"]
[null,"Number of acres in the listed parcel(s)","In addition to being required information on a lease, this acreage information identifies the land that is attributable to both the lessee, sublessee, and/or the owner for acreage limitation entitlement purposes.","10g","7f","12g","11g","10g","7f","11g","11g","10g","6f",{"$nulls":6},"g"]
["Directly Owned Land","Land acquired after 12-06-79","Under the prior law provisions, land that was acquired after 12-06-79 is attributed to the landowner's entitlements on a westwide basis as opposed to a district-by-district basis.",{"$nulls":4},"10h",null,"11h","11h",{"$nulls":8},"h"]
[null,"Total number of directly owned acres","This summarizes directly owned land information for use in the landholding summary section, which lists the information districts utilize to complete the required district summary forms (OMB Control No. 1005-0006).  In the case of a public entity, this total is separated by land parcel that are not operated by a lessee/sublessee/operator versus those parcels that are, for purposes of applying the acreage limitation provisions to the appropriate land. ",11,8,13,12,11,8,12,12,11,"5\n7"]
["Directly Leased Land","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.","13a",null,"15a","14a","13a",null,"14a","14a","13a","9a",{"$nulls":7},"a"]
[null,"Legal description of leased land","Required to determine the extent of any landholder's total landholding in all districts subject to the acreage limitation provisions.","13b","10a","15b","14b","13b","10a","14b","14b","13b","9b",{"$nulls":7},"b"]
[null,"Operated by self or other","Identifies who is farming the land.  Also identifies if a sublessee is involved (for acreage limitation entitlement attribution purposes), and if another type of farming arrangement is involved (for audit purposes).","13c","10b","15c","14c","13c","10b","14c","14c","13c","9c",{"$nulls":7},"c"]
[null,"Identification of the owner, sublessee, or operator of the owned land","Provides a means of identifying and contacting other landholders who are subject to the acreage limitation provisions and operators who may be subject to audit.  ","13d","10c","15d","14d","13d","10c","14d","14d","13d","9d",{"$nulls":7},"d"]
[null,"Starting and ending date of the lease of  land from another party","Provides information that allows Reclamation to enforce the statutory and regulatory requirement that a lease have a term of 10 years or less, or up to 25 years for certain perennial crops.  Demonstrates if this criterion has been met.","13e\n13f","10d\n10e","15e\n15f","14e\n14f","13e\n13f","10d\n10e","14e\n14f","14e\n14f","13e\n13f","9e",{"$nulls":7},"e\nf"]
["Directly Leased Land","Number of acres in the listed parcel(s)","In addition to being required information on a lease, this acreage information identifies the land that is attributable to both the lessee, sublessee, and/or the owner for acreage limitation entitlement purposes.  Acreages listed on the owner's form and the lessee's form should coincide.","13g","10f","15g","14g","13g","10f","14g","14g","13g","9f",{"$nulls":7},"g"]
[null,"Total number of directly leased acres","This summarizes directly owned land information for use in the landholding summary section, which lists the information districts utilize to complete the required district summary forms (OMB Control No. 1005-0006).",14,11,16,15,14,11,15,15,14,10]
["Indirectly Owned and Leased Land","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.","15a",null,"17a","16a","15a",null,"16a","16a","15a",{"$nulls":9},"a"]
[null,"Other entity name","Identifies the entity through which the landholder indirectly owns land.","15b",null,"17b","16b","15b",null,"16b","16b","15b",{"$nulls":9},"b"]
[null,"Other entity employer identification number","Further identifies the entity through which the landholder indirectly owns land; can be used to ascertain whether the entity is required to submit its own form based on the information its part owners provide.  Particularly useful when working with entities that have similar names or subsidiaries.","15c",null,"17c","16c","15c",null,"16c","16c","15c",{"$nulls":9},"c"]
[null,"Percentage of interest owned by the indirect landholder","Identifies the indirect landholder's amount of interest in the entity for attribution determination purposes.","15d",null,"17d","16d","15d",null,"16d","16d","15d",{"$nulls":9},"d"]
[null,"Number of acres owned by the entity","Identifies the entity's total landholding, a certain percentage of which is attributed to the indirect landholder through interest in the entity.","15e",null,"17e","16e","15e",null,"16e","16e","15e",{"$nulls":9},"e"]
[null,"Acreage owned by the landholder based on the percentage of interest held in the entity","Calculates the number of acres attributable to the indirect landholder based on the indirect landholder's percentage of interest in the entity.","15f",null,"17f","16f","15f",null,"16f","16f","15f",{"$nulls":9},"f"]
[null,"Number of acres leased by the entity","Identifies those acres that are leased in the entity's total landholding.","15g",null,"17g","16g","15g",null,"16g","16g","15g",{"$nulls":9},"g"]
[null,"Double counting adjustment (owned acres less adjusted acres)","These questions are answered by indirect landholders who lease their directly owned land to an entity in which they have a percentage of interest.  Specifically, these questions separate the indirect owner's directly owned land from the land they lease to the entity in order to prevent counting the same land once as directly owned, and again as indirectly leased.  The end result is the number of leased acres that are attributable to the indirect landholder based on their percentage of interest in the entity, excluding any directly owned land the indirect landholder leases to the entity.","15h",null,"17h","16h","15h",null,"16h","16h","15h",{"$nulls":9},"h"]
["Indirectly Owned and Leased Acres","Acreage leased by the landholder based on the percentage of interest held in the entity",null,"15i",null,"17i","16i","15i",null,"16i","16i","15i",{"$nulls":9},"i"]
[null,"Land acquired after 12-06-79","Under the prior law provisions, land that was acquired after 12-06-79 is attributed to the landowner's entitlements on a westwide basis as opposed to a district-by-district basis.",{"$nulls":4},"15j",null,"16j","16j",{"$nulls":10},"j"]
[null,"Total number of indirectly owned acres","This summarizes indirectly owned land information for use in the landholding summary section, which lists the information districts utilize to complete the required district summary forms (OMB Control No. 1005-0006).",16,null,18,17,16,null,17,17,16]
[null,"Total number of indirectly leased acres","This summarizes indirectly leased land information for use in the landholding summary section, which lists the information districts utilize to complete the required district summary forms (OMB Control No. 1005-0006).",17,null,19,18,17,null,18,18,17]
["Landholding Summary","District name","Particularly useful for landholders that hold land in multiple districts.  Allows a district to identify the part of the landholder's information that is applicable to that district's required district summary forms (OMB Control No. \n1005-0006).",19,null,21,20,19,null,20,20,19,null,null,15]
[null,"Total directly owned acres","Assists landholders and districts in identifying possible excess land situations.",20,null,22,21,20,null,21,21,20]
[null,"Total indirectly owned acres","Assists landholders and districts in identifying possible excess land situations.",21,null,23,22,21,null,22,22,21]
[null,"Total owned acres","Calculates the total owned acreage for use in determining whether landholders are within their ownership entitlements.  This total determines whether a landholder exceeds their ownership entitlement, necessitating designation of excess land.",22,null,24,23,22,null,23,23,22]
["Landholding Summary","Total directly leased acres","Assists landholders and districts in identifying leased acreages and facilitates completion of district summary forms (OMB Control No. 1005-0006).",23,null,25,24,23,null,24,24,23]
[null,"Total indirectly leased acres","Assists landholders and districts in identifying leased acreages and facilitates completion of district summary forms (OMB Control No. 1005-0006).",24,null,26,25,24,null,25,25,24]
[null,"Total leased acres","Calculates the total leased acreage as part of the process of determining whether landholders are within their nonfull-cost entitlements, and facilitates completion of district summary forms (OMB Control No. 1005-0006).",25,null,27,26,25,null,26,26,25]
[null,"Total owned and leased acres","Calculates total held acreage for use in determining whether landholders are within their nonfull-cost entitlements.  This total determines whether a landholder exceeds their nonfull-cost entitlement, necessitating selection of nonfull-cost/full-cost land (if the landholder directly or indirectly leases land).",26,12,28,27,26,12,27,27,26]
[null,"Total acres (held in a trust or by an legal entity) for which the farm operator provides services","Calculates the total acres, by district, for which the farm operator provides services and facilitates completion of district summary forms (OMB Control No. 1005-0006)",{"$nulls":11},16]
["Ac. Limitation Status","Acreage limitation status of the landholder","Establishes the landholder's acreage limitation status.  Helps landholders, districts, and Reclamation determine or confirm whether or not the discretionary provisions are applicable to the landholder and what price the landholder must pay for Reclamation irrigation water.",27,13,29,9,27,13,28,9,null,null,null,21]
["Signatures","Signatures","Authenticates the form and serves as acknowledgement of the attestation statements with regard to acreage limitation status.  Spousal signatures are required for districts and Reclamation to determine that an individual (as defined by law) is within his or her entitlements.",28,14,30,28,28,14,29,28,27,43,null,23,7,19,16]
["Questions Specific to Farm Operators","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the farm operator holds land in more than one district.",{"$nulls":11},"7a\n10a"]
[null,"Legal description of the land receiving farm operating services","Required to determine the extent and location of any landholder's total landholding in all districts subject to the acreage limitation provisions.",{"$nulls":11},"7b\n10b"]
[null,"Services provided for each parcel","Identifies the type of services being provided and assists with determining whether any of those services can be exempt or grouped for purposes of applying the acreage limitation provisions.",{"$nulls":11},"7c\n10c"]
[null,"Identification of legal entity or trust receiving farm operating services","Provides a means of identifying and contacting the trust or legal entity that is receiving services from the farm operator.  ",{"$nulls":11},"7d\n10d"]
[null,"Number of acres","Identifies the amount of land receiving farm operating services",{"$nulls":11},"7e\n10e"]
[null,"Who decides when services should be provided","These two questions assist Reclamation and districts in determining whether the farm operating arrangement constitutes is a lease for acreage limitation purposes.",{"$nulls":11},"7f\n10f"]
[null,"Who decides on a daily basis what services will be performed on the land",{"$nulls":12},"7g\n10g"]
[null,"Total number of acres for which the farm operator provides services","Calculates the total number of acres for which the farm operator provides services.",{"$nulls":11},"8\n11"]
[null,"Subsidiaries of farm operator","Land operated by wholly owned subsidiaries of farm operator entities counts against the 960 acres that farm operators are allowed to operate without submitting an RRA form.",{"$nulls":11},"13a"]
[null,"Subsidiary employer identification number","Further identifies the subsidiary that is providing services; can be used to ascertain whether the subsidiary is required to submit its own form.  Particularly useful when working with entities that have similar names.",{"$nulls":11},"13b"]
[null,"Legal description of land operated by the subsidiary of the farm operator","Required to determine the extent and location of the land to which services are being applied. ",{"$nulls":11},"13c"]
["Questions Specific to Farm Operators","Part owners of the farm operator","Identifies part owners of a farm operator that must pay the full cost-rate for Reclamation irrigation water delivered to the proportional share of land that reflects the part owner's interest in the farm operator. ",{"$nulls":11},"14a"]
[null,"Part owner employer identification number","Further identifies the part owner that is providing services; can be used to ascertain whether the part owner is required to submit its own form.  Particularly useful when working with entities that have similar names.",{"$nulls":11},"14b"]
[null,"Percentage of interest owned in the farm operator","Identifies the part owner's amount of interest in the farm operator for attribution determination purposes.",{"$nulls":11},"14c"]
[null,"Did the farm operator/part owner own any of the land listed on the form as excess land?  If so, was that excess land sold or transferred at a Reclamation-approved price?  If so, what land parcels?","Alerts Reclamation to the existence of part owners that must also submit an RRA form if any of the land being operated by the farm operator is land that the part owner formerly owned as excess land and sold or transferred at a Reclamation-approved price.  Identifies the formerly excess land.",{"$nulls":11},"18\n19"]
[null,"Use of the farm operating agreement as collateral on any loan","Assists with determining whether certain criteria are met that would allow the farm operating arrangement to be treated as such (i.e., not as a lease) for acreage limitation purposes.",{"$nulls":11},20]
[null,"Suit against the farm operator in the name of the landholding",{"$nulls":12},21]
[null,"Authorization to receive payments from the USDA on behalf of the landholder",{"$nulls":12},22]
["Questions Specific to Public Entities","Land a public entity owns or leases through a legal entity that is wholly or partially owned by the public entity","Identifies what land must be reported on a Form 7-21PE-IND",{"$nulls":9},11]
[null,"Public entities that are Federal entities or school district entities","Identifies the public entity landholders to which the acreage limitation provisions may apply.",{"$nulls":9},"12a\n12b"]
[null,"Land a public entity acquired (began to own or lease) after December 31, 2004","Further identifies the land to which the acreage limitation provisions may apply:  where the land is located (district name), whether the land is owned or leased, and the legal description of the land parcels.  Reclamation did not fully implement the acreage limitation provisions applicable to public entities until January 1, 2005; such application is not retroactive.",{"$nulls":9},"13a\n13b\n13c"]
[null,"Total number of acres first owned or leased after December 31, 2004","Calculates the total owned and total leased acres to which the acreage limitation provisions may apply.",{"$nulls":9},"14a\n14b"]
[null,"Land that is used for other than specified regulatory/statutory purposes","Further identifies the land to which the acreage limitation provisions may apply:  where the land is located (district name), the legal description of the land parcels, the other purpose for which the land is used, whether the land is owned or leased, and the number of acres used for each specified purpose.  Land that is used for the specified regulatory/statutory purposes is not subject to the acreage limitation provisions.",{"$nulls":9},"17a\n17b\n17c\n17d\n17e"]
[null,"Total number of acres owned, lease, and held (owned and leased) that is used for other than specified regulatory/statutory purposes","Calculates the total owned, total leased, and total held acres to which the acreage limitation provisions may apply.",{"$nulls":9},"18a\n18b\n19"]
[null,"Income from crop production, lease payments, or crop sales corresponding to the land that is used for other than specified regulatory/statutory purposes","Determines whether the land listed in item 17 is subject to the acreage limitation provisions.",{"$nulls":9},"20a\n20b\n20c"]
["Questions Specific to Public Entities","District name","Particularly useful for public entities that hold land in multiple districts.  Allows a district to identify the part of the public entity's information that is applicable to that district's required district summary forms (OMB Control No. 1005-0006).",{"$nulls":9},36]
[null,"Total directly owned acres not operated by a lessee or other operator","Facilitates completion of district summary forms  (OMB Control No. 1005-0006).",{"$nulls":9},37]
[null,"Total directly owned acres operated by a lessee or other operator","Facilitates completion of district summary forms  (OMB Control No. 1005-0006).",{"$nulls":9},38]
[null,"Total directly owned acres used for other than specified regulatory/statutory purposes and for which revenue is received","Facilitates completion of district summary forms  (OMB Control No. 1005-0006).",{"$nulls":9},39]
[null,"Total directly leased acres used for other than specified regulatory/statutory purposes and for which revenue is received","Facilitates completion of district summary forms  (OMB Control No. 1005-0006).",{"$nulls":9},40]
[null,"Total excess acres","Facilitates completion of district summary forms  (OMB Control No. 1005-0006).",{"$nulls":9},41]
[null,"Total full-cost acres","Facilitates completion of district summary forms  (OMB Control No. 1005-0006).",{"$nulls":9},42]
["Nonexcess Designation","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.",{"$nulls":9},"24a",{"$nulls":4},"7a\n8a"]
[null,"Legal description of land to be designated as nonexcess","Required to determine the extent and location of the land to be designated as nonexcess. ",{"$nulls":9},"24b",{"$nulls":4},"7b"]
[null,"Number of actual acres","Identifies the amount of land in the listed legal description",{"$nulls":9},"24c",{"$nulls":4},"7c"]
[null,"Class 1 equivalency factor","If applicable, identifies the class 1 equivalency factor of the discretionary provisions district in which the land is located, as specified in a land classification.",{"$nulls":9},"24d",{"$nulls":4},"7d"]
[null,"Class 1 equivalent acres","Calculates additional acres gained through application of a class 1 equivalency factor to the actual acres.",{"$nulls":9},"24e",{"$nulls":4},"7e"]
["Nonexcess Designation","Direct landowner of land to be designated as nonexcess","Name of the direct landowner.  Applies to indirectly owned land that is being designated as nonexcess.  Only the direct landowner can designate nonexcess land; therefore, indirect landowners must take designation information from the direct landowner's RRA form. ",{"$nulls":14},"8b"]
[null,"Acres designated as nonexcess by the direct landowner","Applies to indirectly owned land that is being designated as nonexcess.  Only the direct landowner can designate nonexcess land; therefore, indirect landowners must take designation information from the direct landowner's RRA form. ",{"$nulls":14},"8c"]
[null,"Type of acres","Identifies the whether or not class 1 equivalency calculations were already performed on the direct landowner's RRA form.",{"$nulls":14},"8d"]
[null,"Percentage of interest in the direct landowner","Identifies the indirect landowner's amount of interest in the direct landowner for attribution determination purposes",{"$nulls":14},"8e"]
[null,"Number of nonexcess acres attributed to the indirect landowner","Calculates the total number of nonexcess acres attributable to the indirect landowner based on the indirect landowner's percentage of interest in the direct landowner and the amount of land selected as nonexcess by the direct landowner.",{"$nulls":14},"8f"]
[null,"Total acres designated as nonexcess","Calculates the total number of acres the direct landowner designates as nonexcess (i.e., within the applicable ownership entitlement).",{"$nulls":9},25,{"$nulls":4},9]
["Excess Designation","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.",{"$nulls":9},"26a",{"$nulls":4},"11a\n13a"]
[null,"Legal description of the land to be designated as excess","Required to determine the extent and location of the land to be designated as excess.",{"$nulls":9},"26b",{"$nulls":4},"11b"]
[null,"Type of irrigation water received","Identifies the source of the nonproject water being received.",{"$nulls":14},"11c"]
[null,"Number of actual acres","Identifies the amount of land in the listed legal description",{"$nulls":9},"26c",{"$nulls":4},"11e"]
["Excess Designation","Reason for receipt of Reclamation irrigation water on excess land","Justifies the incidences where it is acceptable for selected nonfull-cost acreage to exceed a nonfull-cost entitlement (land is involuntarily acquired, held under recordable contract, etc.)",{"$nulls":9},"26d",{"$nulls":4},"11d"]
[null,"Total number of excess acres owned directly westwide","Calculates the total number of excess acres the landowner can designate as excess.",{"$nulls":14},12]
[null,"Direct landowner of land to be designated as excess","Name of the direct landowner.  Applies to indirectly owned land that is being designated as excess.  Only the direct landowner can designate excess land; therefore, indirect landowners must take designation information from the direct landowner's RRA form. ",{"$nulls":14},"13b"]
[null,"Acres designated as excess by the direct landowner","Applies to indirectly owned land that is being designated as excess.  Only the direct landowner can designate excess land; therefore, indirect landowners must take designation information from the direct landowner's RRA form. ",{"$nulls":14},"13c"]
[null,"Percentage of interest in the direct landowner","Identifies the indirect landowner's amount of interest in the direct landowner for attribution determination purposes",{"$nulls":14},"13d"]
[null,"Number of nonexcess acres attributed to the indirect landowner","Calculates the total number of excess acres attributable to the indirect landowner based on the indirect landowner's percentage of interest in the direct landowner and the amount of land designated as excess by the direct landowner.",{"$nulls":14},"13e"]
[null,"Total number of excess acres indirectly owned westwide","Calculates the total number of acres the indirect landowner is declaring as excess land because the direct landowner designated it as excess.",{"$nulls":14},14]
[null,"Total acres designated as excess","Calculates the total number of acres the landholder designates as excess (i.e., above the applicable ownership entitlement, and thus ineligible to receive Reclamation irrigation water).",{"$nulls":9},27,{"$nulls":4},15]
["Nonfull-Cost Selection","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.",{"$nulls":9},"29a",null,null,null,"7a\n8a"]
[null,"Legal description of land to be selected as nonfull-cost","Required to determine the extent and location of the land to be selected as nonfull-cost.",{"$nulls":9},"29b",null,null,null,"7b"]
[null,"Number of actual acres","Identifies the amount of land in the listed legal description",{"$nulls":9},"29c",null,null,null,"7c"]
[null,"Class 1 equivalency factor","If applicable, identifies the class 1 equivalency factor of the discretionary provisions district in which the land is located, as specified in a land classification.",{"$nulls":9},"29d",null,null,null,"7d"]
[null,"Class 1 equivalent acres","Calculates additional acres gained through application of a class 1 equivalency factor to the actual acres.",{"$nulls":9},"29e",null,null,null,"7e"]
[null,"Direct landholder of land to be selected as nonfull-cost","Name of the direct landowner.  Applies to indirectly owned land that is being designated as nonexcess.  Only the direct landowner can designate nonexcess land; therefore, indirect landowners must take designation information from the direct landowner's RRA form. ",{"$nulls":13},"8b"]
[null,"Acres selected as nonfull-cost by the direct landholder","Applies to indirectly owned land that is being designated as nonexcess.  Only the direct landowner can designate nonexcess land; therefore, indirect landowners must take designation information from the direct landowner's RRA form. ",{"$nulls":13},"8c"]
[null,"Type of acres","Identifies the whether or not class 1 equivalency calculations were already performed on the direct landholder's RRA form.",{"$nulls":13},"8d"]
[null,"Percentage of interest in the direct landholder","Identifies the indirect landholder's amount of interest in the direct landholder for attribution determination purposes",{"$nulls":13},"8e"]
[null,"Number of nonfull-cost acres attributed to the indirect landholder","Calculates the total number of nonfull-cost acres attributable to the indirect landholder based on the indirect landholder's percentage of interest in the direct landholder and the amount of land selected as nonfull-cost by the direct landholder.",{"$nulls":13},"8f"]
["Nonfull-Cost Selection","Total acres selected as nonfull-cost","Calculates the total number of acres the landholder selects to receive Reclamation irrigation water at the nonfull-cost rate (i.e., within the applicable nonfull-cost entitlement).",{"$nulls":9},30,null,null,null,9]
[null,"Total nonfull-cost acreage exceeds applicable nonfull-cost entitlement","Justifies instances where it is acceptable for selected nonfull-cost acreage to exceed a nonfull-cost entitlement (land is involuntarily acquired, held under recordable contract, etc.)",{"$nulls":13},10]
["Land Not Receiving Water","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.",{"$nulls":9},"31a",null,null,null,"12a"]
[null,"Legal description of land not receiving Reclamation irrigation water","Required to determine the extent and location of the land not receiving Reclamation irrigation water.",{"$nulls":9},"31b",null,null,null,"12b"]
[null,"Direct landholder for indirectly held land","Identifies the direct landholder of the land that is not receiving Reclamation irrigation water.",{"$nulls":13},"12c"]
[null,"Actual acres selected by the direct landholder to not receive Reclamation irrigation water","Applies to indirectly held land that is being selected to not receive Reclamation irrigation water.  Only the direct landholder can make such a selection; therefore, indirect landholder must take this information from the direct landholder's RRA form. ",{"$nulls":13},"12d"]
[null,"Percentage of interest attributable to the indirect landholder","Identifies the percentage of interest the indirect landholder has in the direct landholder for attribution determination purposes.",{"$nulls":13},"12e"]
[null,"Source of water","Specified that nonproject water being received, or states that the land is not being irrigated.",{"$nulls":9},"31c\n31d",null,null,null,"12f\n12g"]
[null,"Number of actual acres","Identifies the amount of land in the listed legal description.  In the case of Form 7-21FC, calculates the number of acres attributable to the indirect landholder based on percentage of interest in the direct landholder.",{"$nulls":9},"31e",null,null,null,"12h"]
[null,"Total acres not receiving Reclamation irrigation water","Calculates the total number of acres held by the landholder that are not receiving Reclamation irrigation water and thus do not count against the applicable acreage limitation entitlements. ",{"$nulls":9},32,null,null,null,13]
["Full-Cost Selection","District name","Identifies the district in which the land parcels are located; particularly helpful in cases where the landholder holds land in more than one district.",{"$nulls":9},"33a",null,null,null,"14a\n16a"]
[null,"Legal description of land to be selected as full-cost","Required to determine the extent and location of the land to be selected as full-cost.",{"$nulls":9},"33b",null,null,null,"14b"]
[null,"Number of actual acres","Identifies the amount of land in the listed legal description",{"$nulls":9},"33c",null,null,null,"14c"]
[null,"Total number of full-cost acres held directly westwide","Calculates the total number of full-cost acres the landholder can select as full-cost.",{"$nulls":13},15]
[null,"Direct landholder of land to be selected as full-cost","Name of the direct landholder.  Applies to indirectly held land that is being selected at full-cost.  Only the direct landholder can select full-cost land; therefore, indirect landholders must take selection information from the direct landholder's RRA form. ",{"$nulls":13},"16b"]
[null,"Acres selected as full-cost by the direct landholder","Applies to indirectly held land that is being selected as full-cost.  Only the direct landholder can select full-cost land; therefore, indirect landholders must take selection information from the direct landholder's RRA form. ",{"$nulls":13},"16c"]
[null,"Percentage of interest in the direct landholder","Identifies the indirect landholder's amount of interest in the direct landholder for attribution determination purposes",{"$nulls":13},"16d"]
["Full-Cost Selection","Number of full-cost acres attributed to the indirect landholder","Calculates the total number of full-cost acres attributable to the indirect landholder based on the indirect landholder's percentage of interest in the direct landholder and the amount of land selected as full-cost by the direct landholder.",{"$nulls":13},"16e"]
[null,"Total number of full-cost acres indirectly held westwide","Calculates the total number of acres the indirect landholder is declaring as full-cost land because the direct landholder selected it as full-cost.",{"$nulls":13},17]
[null,"Total acres selected as full-cost","Calculates the total number of acres the landholder selects to receive Reclamation irrigation water at the full-cost rate (i.e., above the applicable nonfull-cost entitlement).",{"$nulls":9},34,null,null,null,18]
["Questions Specific to Trusts or Estates","Grantor's name, revocability of the trust, and whether the trust was created on or after January 1, 1981","Applicable to trusts only.  Identifies the individual/entity attributed with land held in trust and ascertains whether the trust is a grantor-revocable trust for attribution purposes.",{"$nulls":8},"4a\n4b\n4c\n4d"]
[null,"Wholly-owned entities, affiliations with nominee partnerships, and trusts with class beneficiaries.","Alerts districts and Reclamation to other landholdings/other entities/other individuals that may need to complete their own RRA forms.",{"$nulls":8},"5a\n5b\n5c"]
["Persons/Entities Attributed w/Land Held in Trust or Estate","Name","Identifies the persons/entities attributed with land held in trust or estate.",{"$nulls":8},"7a"]
[null,"Relationship to the Trust or Estate","Identifies whether the person/entity is a beneficiary, trustee, grantor, or executor for acreage limitation attribution purposes.",{"$nulls":8},"7b"]
[null,"Employer Identification Number","Facilitates identification of the entity that is attributed with land held in trust or estate.",{"$nulls":8},"7c"]
[null,"Acreage limitation status","Allows determination of proper entitlements for the person/entity that is attributed with land held in trust or estate. ",{"$nulls":8},"7d"]
[null,"Percentage of interest in the trust or estate","Identifies the percentage of interest the person/entity has in the trust or estate for attribution determination purposes.",{"$nulls":8},"7e"]
["Questions Specific to the\nForm 7-21VERIFY","Form(s) that are being verified and the date of the form(s)","Identifies the form(s) to which a particular Form 7-21VERIFY applies.  Especially useful if the standard form has a different date than any supplemental forms (e.g., Form 7-21XS).",{"$nulls":12},1]
[null,"Annual lease renewal or extension","Identifies the annual lessee/lessor (as applicable), the effective date and length of the lease renewal/extension, the district in which the leased land is located, and the legal description of the leased land.  Allows districts and Reclamation to ensure that leases being renewed/extended on the Form 7-21VERIFY are, in fact, annual leases and that  gathers necessary information about the leased land.  Prevents parties to an annual lease from having to generate new lease documents every year.",{"$nulls":12},"5a\n5b\n5c\n5d\n5e"]
["Form 7-21VERIFY","Change in operator","Identifies a new operator, the previous operator, the district in which the land is located, and the legal description of the land being operated.  Allows landowners to report changes in farm operators without completing a \"long\" form.",{"$nulls":12},"6a\n6b\n6c\n6d"]
["Questions Specific to Form \n7-21XS and Form 7-21FC","Landholder's ownership entitlement","Identifies the ownership entitlement corresponding to the landholder completing the RRA form",{"$nulls":14},5]
[null,"Landholder's nonfull-cost entitlement","Identifies the nonfull-cost entitlement corresponding to the landholder completing the RRA form",{"$nulls":13},5]
[null,"Identify the part owner that requires the entity to designate excess land (select full-cost land)","Completed only by entities.  Information on an entity's part owners is required because entitlements of the part owners may affect the eligibility of land held by the entity.",{"$nulls":13},"6a","6a"]
[null,"Identify the direct/indirect landholders who exceed their ownership entitlement that require the trust to designate excess land (select full-cost land)","Completed only by trusts/estates.  Information on landholders to whom land held in trust is attributed is required because entitlements",{"$nulls":13},"6b","6b"]
["Questions Specific to Form 7-21PE-IND","Name of partially owned legal entity","Identifies the entity through which the public entity indirectly holds land.",{"$nulls":10},"3a"]
[null,"Partially owned legal entity's employer identification number","Further identifies the entity through which the public entity partially holds land.  Particularly useful when working with entities that have similar names or subsidiaries.",{"$nulls":10},"3b"]
[null,"State/Country where partially owned legal entity is established","Allows determination of proper entitlements.  The country in which a foreign entity landholder is registered or established can affect eligibility and entitlements if the country has a certain treaty(ies) with the U.S.",{"$nulls":10},"3c"]
[null,"Legal description of land ","Required to determine the extent and location of the land.",{"$nulls":10},"3d"]
[null,"Percentage of interest owned by the public entity in the partially owned legal entity","Identifies the public entity's amount of interest in the partially owned legal entity for attribution determination purposes.",{"$nulls":10},"3e"]
[null,"Number of acres owned and leased by the partially owned legal entity","Identifies the legal entity's total landholding, a certain percentage of which is attributed to the public entity through the public entity's interest in the legal entity.",{"$nulls":10},"3f"]
[null,"Acreage attributable to the public entity based on the percentage of interest held in the legal entity","Calculates the number of acres attributable to the public entity based on the public entity's percentage of interest in the legal entity.",{"$nulls":10},"3g"]
["Questions Specific to Form 7-21XSINAQ","Legal description of land ","Required to determine the extent and location of the land.",{"$nulls":15},1]
[null,"Name of the landholder from whom each parcel was involuntarily acquired","Allows districts and Reclamation to track the most recent status of the land in question by providing a reference point (name of the previous landholder). ",{"$nulls":15},2]
[null,"Date each parcel was involuntarily acquired","Identifies when the 10-year deed covenant time period begins if the parcel was excess in the previous landholder's landholding but becomes nonexcess in the landholding of the involuntarily acquiring landholder.",{"$nulls":15},3]
[null,"Status of the parcel when it was involuntarily acquired","Helps districts and Reclamation to ascertain whether or not the involuntarily acquired parcel is or can be designated as excess/nonexcess in the landholding of the involuntarily acquiring landholder.",{"$nulls":15},4]
[null,"Why the land is eligible to receive Reclamation irrigation water if the land was excess when it was involuntarily acquired","Specifies/verifies that a deed covenant exists.",{"$nulls":15},5]
["Questions Specific to Form 7-21XSINAQ","Acreage limitation status of the landholder from whom the land was involuntarily acquired","Ascertains the acreage limitation status of the involuntarily acquiring landholder.  In certain cases, the involuntarily acquiring landholder's acreage limitation status may change (or be allowed to remain unchanged) based on the status of the previous landholder.",{"$nulls":15},6]
[null,"Water rate applicable for the Reclamation irrigation water delivered to the previous landholder","Ascertains the appropriate rate for Reclamation irrigation water deliveries to the involuntarily acquired land.  In certain cases, the water rate charged to the involuntarily acquiring landholder remains unchanged from the rate charged to the previous landholder.",{"$nulls":15},7]
["Question Specific\nto Continuations","\"This form is a continuation of Form 7-21_______  Dated __________\"","Identifies the specific standard form of which the optional continuation sheet is an extension.",{"$nulls":16},"X","X","X"]

{"sheet":"Sheet2","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}

{"sheet":"Sheet3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}