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

> The simple annual return for people whose income comes purely from business or profession, on the 8% option or on graduated rates with OSD.

Source: https://taxkaya.com/forms/1701a
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

The quarterly returns are running estimates; the annual return is the actual assessment of the year, where everything is consolidated and every prepayment is credited. The law requires it even when the quarters already covered the full amount.

The short form exists because the 8% option and the flat 40% OSD need far fewer lines than itemized deductions. The BIR split the form so the simple regimes get a simple return.

## Who this is for

- Freelancers on the 8% option with no employment income
- Freelancers on graduated rates using the 40% Optional Standard Deduction

## When

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

## How to do it

1. Consolidate the year's gross receipts. Your three 1701Qs already carry most of the numbers.
2. Credit everything already paid: quarterly payments and all creditable withholding from your 2307s.
3. File via eBIRForms or eFPS, pay any balance through any channel, keep the confirmation.
4. A balance over 2,000 pesos can be paid in two installments: April 15 and October 15.

## What bites beginners

- 1701A is only for pure business or professional income. Any employment income in the year moves you to the long Form 1701.
- Graduated rates with itemized deductions also mean Form 1701, not 1701A.
- April 15 doubles as the deadline to re-elect the 8% option for the new year. The election never carries over on its own.

## Official form PDFs

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

## Sources

- [BIR tax calendar 2026, annual deadlines (Taxumo)](https://www.taxumo.com/blog/bir-tax-calendar-2026/)
- [Bureau of Internal Revenue](https://www.bir.gov.ph)

## Related guides

- [BIR Form 1701: Annual income tax return, the long one](https://taxkaya.com/d/forms/1701.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)