BIR Form 1701
Annual income tax return, the long one
The full annual return for mixed-income earners and anyone itemizing deductions.
The official form
BIR Form 1701
Annual Income Tax Return
January 2018
Mirrored from bir.gov.ph so you can look at a blank copy without hunting the BIR site. File the real thing through eBIRForms, eFPS, or ORUS, not this copy.
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
- 01Gather your employer's Form 2316 for the job and your own books for the business. Form 1701 combines both.
- 02Itemizing 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.
- 03File 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.
Sources
Statute first, explainers second. When a link and the law disagree, the law wins.
Checked against BIR rules on
Related
TAXKAYA tracks this deadline and computes the numbers this form asks for, from records you were keeping anyway.
Open the appPractical guidance, not legal or tax advice. Written against the rules in force as of July 2026. Verify current dates on bir.gov.ph before filing.