1. Dry land and land temporarily or partially covered by water, such as marshland, swamps, etc.; streams and canals under one-eighth statute mile wide; and lakes, reservoirs, and ponds under 40 acres.
2. Permanent inland water surface, such as lakes, reservoirs, and ponds having an area of 40 acres or more; streams, sloughs, estuaries, and canals one-eighth statute mile or more in width; deeply indented embayments and sounds, and other coastal waters behind or sheltered by headlands or islands separated by less than 1 nautical mile of water, and islands under 40 acres in area. Excludes areas of oceans, bays, sounds, etc. lying within U.S. jurisdiction but not defined as inland water.
Source: Department of Commerce, Bureau of the Census.