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.
The official form
BIR Form 1701A
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
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
- 01Consolidate the year's gross receipts. Your three 1701Qs already carry most of the numbers.
- 02Credit everything already paid: quarterly payments and all creditable withholding from your 2307s.
- 03File via eBIRForms or eFPS, pay any balance through any channel, keep the confirmation.
- 04A 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.
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.