Q2 just started. That means your next 1701Q is due August 15 — and if you've never filed one before, the BIR website will make it feel like you need a law degree to figure it out.
You don't. The actual process is a form, a computation, and a payment. This guide walks through every step on eBIRForms so you know exactly what to click, what to enter, and what happens after you hit submit.
It's your quarterly income tax return. As a self-employed freelancer, you're required to report your income to the BIR four times a year — three quarterly returns (1701Q) and one annual return (1701A).
The quarterly returns aren't just a formality. They're how the BIR collects tax throughout the year instead of in one lump sum. Miss one and you'll owe a 25% surcharge on top of the unpaid tax, plus 12% annual interest — or, if you're a micro taxpayer (under ₱3M gross), a reduced 10% surcharge plus 6% annual interest under the EOPT Act.
The 1701Q covers:
Your 4th quarter is rolled into the Annual ITR (Form 1701A), due April 15 the following year.
You do if you're:
Even if you earned zero for the quarter, you still need to file. A zero return is still a return. Ang hindi pag-file ang magdadala ng penalty — not the zero income.
Get these ready before opening eBIRForms:
If you don't know your RDO code, check your Certificate of Registration (Form 2303). It's printed on the top right.
Go to bir.gov.ph → Downloads → eBIRForms Package. Download the latest version and install it. If you already have it installed, check that you're on the current version — the BIR updates it periodically and old versions can reject submissions.
Launch eBIRForms. Click "Fill Up Form" on the main screen. From the dropdown, select BIR Form 1701Q — Quarterly Income Tax Return. Click "Fill Up".
The top section asks for:
You'll see a checkbox: 8% Income Tax Rate or Graduated Tax Rate.
Pick the one on your BIR Form 2303. If you're unsure, check your COR — it's listed under "Tax Type." Don't guess. Filing under the wrong rate means your computation will be wrong and you'll either overpay or underpay.
If you're on 8% flat rate: Enter your total gross receipts or revenue for the quarter in the field marked "Gross Sales/Receipts and Other Non-Operating Income." This is the total amount you invoiced — before any expenses. eBIRForms will compute the 8% tax automatically.
Note: the ₱250,000 annual exemption is reconciled at the annual return (1701A), not here. For quarterly purposes, you're reporting gross income and the system handles the computation.
If you're on graduated rate: You'll also fill in your allowable deductions — either OSD (Optional Standard Deduction at 40% of gross) or itemized deductions. The system walks you through this section field by field.
eBIRForms will show you:
Double-check the numbers before proceeding. If Tax Still Due shows a negative (overpayment), you can apply it to the next quarter.
Click "Final Copy" to finalize the form — this locks the fields so nothing changes after submission.
Then click "Submit to BIR." eBIRForms will send the form electronically to the BIR's server and generate a Filing Reference Number (FRN). Screenshot or save this. It's your proof that the return was submitted.
If your Tax Due is zero, you're done after Step 7. If there's an amount due, pay it on or before the deadline through any of these channels:
Online:
Over-the-counter:
After paying, keep the payment confirmation (bank receipt, GCash screenshot, or AAB stamp). Attach it to your copy of the 1701Q. BIR may request proof of payment during audits.
Under the EOPT Act, you can now file and pay at any RDO or authorized bank — not just your registered RDO. The old wrong-venue surcharge has been abolished.
May 15, August 15, November 15 — these are fixed. No extensions unless the BIR issues a special bulletin. Set a calendar reminder 2 weeks before each deadline.
Filing the form and paying are two separate steps. A lot of first-timers think clicking "Submit to BIR" means they're done. The FRN proves you filed. It does not prove you paid.
Your return has to be filed under the RDO where you're registered. If you moved and updated your BIR registration, use the new RDO code. If you haven't updated your address with BIR yet, use the old one.
No income this quarter? You still file. A missing return triggers a penalty regardless of whether tax was owed. Filing zero takes 5 minutes and costs nothing.
BIR updates the package and old versions sometimes fail to submit. Always check you're on the latest version before the deadline — not on deadline day when everyone is scrambling.
1701Q is quarterly. 1701A is annual. You file both — three 1701Qs per year, one 1701A in April. They cover different periods and are filed separately.
Without a tool, tracking your 1701Q deadlines means:
With Kitakuya, your dashboard shows your income for each quarter automatically — every invoice you mark as paid feeds into the period it was received. The BIR tracker shows your Q1, Q2, and Q3 deadlines and marks them complete when you log your filing. When August 15 comes around, you open kitakuya, read your Q2 income total, type it into eBIRForms, and you're done in minutes.
Your 1701Q goes into BIR's system. You don't receive a formal acknowledgment beyond the FRN. Keep a folder — physical or digital — with:
BIR can audit returns up to 3 years back. Having organized records means any audit request is a 5-minute exercise instead of a panic.
At the end of the year, your three 1701Q filings feed into your Annual ITR (1701A), due April 15. Any tax you overpaid during the year gets reconciled there. Any shortfall gets paid.
File immediately — the penalty compounds daily. You'll owe a surcharge on the unpaid tax plus interest. For micro taxpayers (earning under ₱3M), that's 10% surcharge + 6% annual interest per the EOPT Act. The sooner you file after the deadline, the less it adds up. Hindi na maibabalik ang deadline, pero mababawasan mo ang dagdag na bayad kung mag-file ka agad.
No. eBIRForms lets you file electronically from anywhere. Under the EOPT Act, you can also pay at any authorized bank — not just your registered RDO. You only need to visit your RDO if you're updating your registration or requesting documents.
Yes. Report all income in PHP. Use the BSP exchange rate on the date you received the payment, or the rate in your bank statement. Your Kitakuya dashboard converts your USD invoices to PHP automatically using the current BSP rate.
If you have a day job and freelance on the side, your employer handles the tax on your employment income. Your 1701Q covers only your freelance income. Don't double-count. You'd file BIR Form 1701 (mixed income) at year-end, not 1701A.
eBIRForms is for most taxpayers — you install the software and submit electronically. eFPS (Electronic Filing and Payment System) is for larger taxpayers mandated by BIR. As a freelancer, you're almost certainly on eBIRForms unless your RDO specifically enrolled you in eFPS.
Connect your invoices to your BIR calendar. kitakuya shows your quarterly income totals and upcoming deadlines in one dashboard — so filing 1701Q is just copying one number into eBIRForms.
Get started free →This guide is for informational purposes only and does not constitute tax or legal advice. BIR forms, deadlines, and procedures may change. Consult a qualified tax professional for advice specific to your situation.
Also read: How to Compute Your Quarterly BIR Tax as a Filipino Freelancer · How to Register as a Freelancer with BIR (2026 Guide) · What Filipino Freelancers Can Deduct from BIR · How to Fill Out W-8BEN as a Filipino Freelancer · How to Invoice US Clients as a Filipino Freelancer · Do Filipino Freelancers Pay US Taxes? W-8BEN Explained · PayPal vs Wise vs Payoneer vs US Bank Account · Health Insurance for Filipino Freelancers