BIR Form 1701Q: quarterly income tax for individuals

The three 1701Q deadlines

BIR's income tax page lists the 1701Q due dates as May 15 of the current year for the first quarter, August 15 for the second quarter, and November 15 for the third quarter. The annual return, Form 1701, is due on or before April 15 of the following year.^[1]

Do not confuse these with the percentage tax return. Form 2551Q is due within 25 days after the end of each quarter, so in a normal year you have an April 25 deadline for 2551Q and a May 15 deadline for 1701Q.^[4]

Who files 1701Q

Sole proprietors, freelancers, professionals and employees with a side business file 1701Q for their business income. Employees whose only income is a salary do not, because their employer withholds the tax. Corporations and OPCs use different returns.

Example: a graphic designer in Baguio who registered in March 2027 files her first 1701Q by May 15, 2027, covering January to March, even if she only earned for a few weeks. Her COR lists income tax, so BIR expects the return.

Choosing 8% on your first 1701Q

If you did not elect the 8% rate at registration, you can still choose it by selecting it on the initial quarterly income tax return of the year. If you make no election, the graduated rates apply. Once elected, the option is irrevocable for that taxable year, so the first 1701Q is the moment to decide.^[2]

Before you tick the box, run both numbers on the 8% page. A high-margin service business usually saves with 8%; a low-margin reseller often does not.

How to file and pay

RR 4-2024 says returns are filed electronically on any available platform, with manual filing allowed if the electronic platforms are unavailable. It also removed the 25% civil penalty for filing with a revenue officer other than the one where the return should have been filed.^[3]

1. Total your incomeFrom your books, add up gross sales and, if you are on graduated rates, your allowed expenses for the quarter.
2. Fill in 1701QUse eBIRForms or eFPS. Enter your tax rate choice and compute the tax due.
3. Submit onlineUnder EOPT, returns are filed electronically on any available platform.
4. PayPay through an authorized agent bank or an online channel such as GCash, LandBank Linkbiz or DBP Tax Online, and keep the confirmation.

2027 income tax return dates for individuals

Questions people ask

Is there a 1701Q for the fourth quarter?

No. BIR lists 1701Q deadlines for the first three quarters only. The fourth quarter is included in the annual return due April 15.

Can I choose 8% on the second-quarter 1701Q?

The election is made on the initial quarterly return of the year, at registration, or on Form 1905 at the start of the year. If it was not made then, graduated rates apply for the year.

Can I file 1701Q at any RDO or bank?

Filing is electronic, and the 25% penalty for filing with the wrong revenue officer is no longer imposed under RR 4-2024.

What if I had no income this quarter?

Your COR still lists income tax, so ask your RDO or accountant how to file a return with zero income. Skipping a return can lead to penalties.