# BIR Form 1701: Annual income tax return, the long one

> The full annual return for mixed-income earners and anyone itemizing deductions.

Source: https://taxkaya.com/forms/1701
Last checked: 2026-08-06

TAXKAYA is independent software, not affiliated with the Bureau of Internal Revenue. This document is general information, not tax advice.

## Why this exists, and why it covers you

Income tax brackets apply to your whole year, not to each income source separately. When you have a job and freelance income, only a combined computation can find the right bracket, and the long form is where that combination happens.

Itemized deductions get the long form for the same reason: each claimed expense is a line the BIR may examine, so the return carries the detail that OSD and the 8% option make unnecessary.

## Who this is for

- People with both a job and freelance income in the same year
- Self-employed people on graduated rates who itemize actual expenses

## When

- **Annually** File and pay by April 15 for the previous year.

## How to do it

1. Gather your employer's Form 2316 for the job and your own books for the business. Form 1701 combines both.
2. Itemizing means every deduction needs a receipt or invoice in your name. The bookkeeping burden is real, and the flat 40% OSD is often the better trade for beginners.
3. File via eBIRForms or eFPS. The installment rule (over 2,000 pesos, half April 15, half October 15) applies here too.

## What bites beginners

- Mixed-income earners cannot use 1701A even on the 8% option. Employment income forces the long form.
- Your employer's 2316 is not tax already settled. It is a credit inside this return, and the combined computation can still produce a balance due.

## Official form PDFs

- **BIR Form 1701** Annual Income Tax Return, January 2018: https://taxkaya.com/bir-forms/1701.pdf

## Sources

- [NIRC individual income tax provisions, consolidated text (NTRC)](https://ntrc.gov.ph/images/quicklinks/NIRC%20of%201997,%20as%20Amended%20by%20RA%2010963%20-%20updated.pdf)
- [Bureau of Internal Revenue](https://www.bir.gov.ph)

## Related guides

- [BIR Form 1701A: Annual income tax return, the short one](https://taxkaya.com/d/forms/1701a.md)
- [BIR Form 1701Q: Quarterly income tax return](https://taxkaya.com/d/forms/1701q.md)
- [BIR Form 2307: Certificate of creditable tax withheld](https://taxkaya.com/d/forms/2307.md)