BIR Form 1601-FQ: How to File the Quarterly Final Withholding Tax Return

BIR Form 1601-FQ is the Quarterly Remittance Return of Final Income Taxes Withheld — the return a withholding agent files with the BIR each quarter to report and remit final withholding tax (FWT) deducted from income payments subject to final tax. It is due not later than the last day of the month following the close of the quarter, and it consolidates the two monthly BIR Form 0619-F remittances already paid earlier in that same quarter.

This guide mirrors the structure of the expanded-withholding companion return — BIR Form 1601-EQ — but focuses on final withholding under the Revenue Regulations (RR) No. 2-98 framework, as amended, including the QAP attachment and a worked remittance example.

What is BIR Form 1601-FQ and who must file it? #

BIR Form 1601-FQ reports the total final withholding tax a withholding agent deducted during a calendar quarter and remits that amount to the BIR. Every payor required to withhold final tax on covered income payments under the Tax Code and RR No. 2-98, as amended (and later amending regulations, including the TRAIN-era remittance-form structure), must file it — whether or not the agent is itself VAT-registered.

Key details:

• Official name: Quarterly Remittance Return of Final Income Taxes Withheld
• Filed by: the withholding agent (payor), not the payee
• Covers: income payments subject to final withholding tax — for example certain passive-income items and other final-tax categories prescribed under the Tax Code / RR No. 2-98 as amended (always use the applicable final tax rate stated in the current regulation for that ATC, rather than borrowing an expanded-withholding rate)
• Attached to: the Quarterly Alphalist of Payees (QAP), listing every FWT payee and the tax withheld from each

Final tax is generally the final income tax on that payment for the payee — unlike expanded/creditable withholding reported on Form 1601-EQ, which the payee may credit against income tax. Do not mix the two regimes on the wrong return.

How does 1601-FQ relate to Form 0619-F and the QAP? #

BIR Form 1601-FQ is the quarter-end reconciliation of two monthly Form 0619-F remittances plus the quarter’s third month, supported by the QAP alphalist of FWT payees. Under the current filing structure established after TRAIN (RA No. 10963), a withholding agent remits final withholding tax for the first two months of each quarter using BIR Form 0619-F (Monthly Remittance Form of Final Income Taxes Withheld), generally due on or before the 10th day of the following month. Form 1601-FQ then covers the entire quarter; tax already paid through the two 0619-F filings is credited against the quarterly total, so the amount still payable with Form 1601-FQ is typically only the net liability from the quarter’s third month.

The QAP for FWT payees must reconcile line-by-line to the quarterly return. QAP deadlines and DAT-file rules are covered in QAP Filing Deadlines and How to Convert Excel to BIR DAT File for QAP.

When is BIR Form 1601-FQ due? #

BIR Form 1601-FQ must be filed and paid not later than the last day of the month following the close of the taxable quarter during which the withholding was made — the same deadline that applies to the QAP attachment filed with it, per the BIR Form 1601-FQ guidelines.

If a due date falls on a weekend or holiday, it moves to the next business day. Always confirm against the BIR’s official annual calendar and any eFPS-specific issuance for enrolled large taxpayers.

A worked example: reconciling a quarter’s final withholding #

A holding company remits final withholding tax on two recurring Q1 2026 payment streams that are subject to final tax under the Tax Code / RR No. 2-98, as amended (each at the applicable final tax rate for its ATC — rates are not restated here because they depend on the current regulation for that income type):

Through BIR Form 0619-F, the company already remitted January and February (₱90,000 combined) by February 10 and March 10, respectively. When BIR Form 1601-FQ is filed by April 30, 2026, it reports the full ₱140,000 for the quarter, credits the ₱90,000 already remitted via Form 0619-F, and remits the remaining ₱50,000 — the March withholding — together with the QAP listing each FWT payee and the amounts withheld.

Use the ATC and rate printed on your current RR No. 2-98 / amending-regulation schedule for each payment type when building the monthly and quarterly figures; do not substitute expanded-withholding (1601-EQ) rates.

How to file and pay BIR Form 1601-FQ #

Withholding agents file BIR Form 1601-FQ through either eFPS (mandatory for large taxpayers and other taxpayers required to enroll) or eBIRForms (for taxpayers not covered by eFPS), then pay through an Authorized Agent Bank, the BIR’s online payment channels, or eFPS’s own payment facility for eFPS filers. See eFPS vs eBIRForms for how to determine which system applies. The QAP DAT file is submitted separately through the BIR’s Alphalist/QAP submission channel.

Frequently asked questions #

What is BIR Form 1601-FQ? #

BIR Form 1601-FQ is the Quarterly Remittance Return of Final Income Taxes Withheld — the return a withholding agent files each quarter to report and remit final withholding taxes deducted from income payments that are subject to final tax under the Tax Code and Revenue Regulations No. 2-98, as amended.

Who must file BIR Form 1601-FQ? #

Every withholding agent required to deduct final withholding tax on covered income payments — including businesses and other payors that withhold final tax on categories such as certain passive income and other final-tax items under RR No. 2-98, as amended — must file BIR Form 1601-FQ for the quarter.

When is BIR Form 1601-FQ due? #

BIR Form 1601-FQ must be filed and the tax paid not later than the last day of the month following the close of the taxable quarter during which the withholding was made — April 30, July 31, October 31, and January 31 for a calendar-year filer.

How does BIR Form 0619-F relate to BIR Form 1601-FQ? #

BIR Form 0619-F is the monthly remittance form used for final withholding tax in the first two months of each quarter. Amounts already remitted through Form 0619-F are credited against the quarterly total on BIR Form 1601-FQ, so the amount still payable with the quarterly return is typically the net liability from the quarter’s third month.

Does BIR Form 1601-FQ require a QAP attachment? #

Yes. The Quarterly Alphalist of Payees (QAP) listing final-withholding payees is a required attachment to BIR Form 1601-FQ and is submitted through the BIR’s alphalist/eSubmission channel by the same quarterly deadline as the return.

Summary #

BIR Form 1601-FQ consolidates a quarter’s final withholding tax — net of the two monthly Form 0619-F remittances already paid — and is due on or before the last day of the month following the quarter’s close. Keep FWT on 1601-FQ and expanded withholding on 1601-EQ strictly separate, reconcile every payee through the QAP, and use the applicable final tax rate under RR No. 2-98 as amended for each ATC rather than inventing a blended rate.