BIR Form 1701Q vs 1702Q: Which Quarterly Income Tax Return Applies to Your Business?
BIR Form 1701Q and BIR Form 1702Q are both quarterly income tax returns, but they apply to entirely different taxpayer types — 1701Q is for individuals, and 1702Q is for corporations, partnerships, and other non-individual taxpayers. The two forms also run on different deadline structures: 1701Q uses fixed calendar dates, while 1702Q runs on a rolling 60-day count from each quarter’s close.
This guide compares the two directly. For the full filing mechanics of each, see How to File BIR Form 1701Q and How to File BIR Form 1702Q.
Track Your Quarterly BIR Filings in One Place FREE →What’s the core difference? #
The deciding factor is the taxpayer’s legal form, not the size of the business or the amount of income. An individual — including a sole proprietor, since a sole proprietorship has no separate legal personality from its owner — always files 1701Q. A corporation, partnership, or other juridical entity always files 1702Q, regardless of whether it’s a small family corporation or a large enterprise.
| BIR Form 1701Q | BIR Form 1702Q | |
|---|---|---|
| Filed by | Individuals: self-employed, professionals, mixed income earners, sole proprietors | Corporations, partnerships, and other non-individual taxpayers |
| Covers | 1st–3rd quarter business/professional income | 1st–3rd quarter corporate/partnership income |
| Deadline | Fixed dates: May 15, August 15, November 15 | 60 days after each quarter’s close |
| Annual counterpart | BIR Form 1701 or 1701A | BIR Form 1702-RT, 1702-EX, or 1702-MX |
Why do the deadlines work so differently? #
BIR Form 1701Q uses three fixed calendar dates regardless of when the individual’s taxable year starts, while BIR Form 1702Q’s 60-day rule moves depending on the entity’s fiscal year. Individuals almost always use the calendar year as their taxable year, so fixed dates — May 15 (Q1: Jan–Mar), August 15 (Q2: Apr–Jun), and November 15 (Q3: Jul–Sep) — work cleanly for everyone. Corporations and partnerships, however, can adopt either the calendar year or a fiscal year ending on the last day of any month, so BIR Form 1702Q instead counts 60 days from the close of each of the first three quarters of whatever fiscal year the entity uses — a calendar-year corporation’s deadlines land in mid-to-late May, August, and November, while a fiscal-year corporation’s deadlines shift accordingly.
Neither form has a “fourth quarter” version — the last quarter of the year is folded into the applicable annual return instead: BIR Form 1701 or 1701A for individuals, or BIR Form 1702-RT, 1702-EX, or 1702-MX for corporations, both filed after year-end.
Worked example: a freelancer and her client corporation #
A freelance web developer invoices a mid-sized corporate client for a project completed in the second quarter of the calendar year.
| The freelancer (individual) | The client (corporation) | |
|---|---|---|
| Quarterly return filed | BIR Form 1701Q | BIR Form 1702Q |
| Q2 covers | April–June | April–June (calendar-year corporation) |
| Q2 deadline | August 15 | On or before 60 days after June 30 — around late August |
| Rate applied | 8% flat or graduated rates, per her earlier election | 25% regular corporate rate, or 20% if it qualifies as an MSME |
Both are reporting income earned in the same quarter from the same transaction, but they file entirely separate forms, on separate deadline logic, taxed under separate rate structures — the freelancer’s individual income tax rates have nothing to do with the corporation’s corporate income tax rate.
Frequently asked questions #
Who files BIR Form 1701Q instead of BIR Form 1702Q? #
BIR Form 1701Q is filed by individual taxpayers — self-employed individuals, professionals, and mixed income earners — reporting business or professional income for each of the first three quarters of the taxable year. BIR Form 1702Q is filed by corporations, partnerships, and other non-individual taxpayers instead.
What are the BIR Form 1701Q deadlines? #
BIR Form 1701Q is due on fixed calendar dates: on or before May 15 for the first quarter, August 15 for the second quarter, and November 15 for the third quarter of the taxable year.
What are the BIR Form 1702Q deadlines? #
BIR Form 1702Q is due within 60 days after the close of each of the first three quarters of the corporation’s or partnership’s taxable year, which can fall on different calendar dates for entities using a fiscal year rather than the calendar year.
Does a sole proprietorship file BIR Form 1702Q? #
No. A sole proprietorship is not a separate legal entity from its individual owner for income tax purposes, so the owner reports that business income on their own BIR Form 1701Q, not on BIR Form 1702Q, which is reserved for corporations, partnerships, and similar non-individual taxpayers.
Is there a fourth-quarter version of either form? #
No. Both BIR Form 1701Q and BIR Form 1702Q cover only the first three quarters of the taxable year; the fourth quarter is reported and reconciled through the applicable annual income tax return — BIR Form 1701/1701A for individuals, or BIR Form 1702-RT/1702-EX/1702-MX for corporations — filed after year-end.
Summary #
Choosing between BIR Form 1701Q and 1702Q comes down to legal form, not revenue size: individuals and sole proprietors always file 1701Q on fixed May/August/November dates, while corporations and partnerships always file 1702Q within 60 days of each quarter’s close. Get the entity type right first, and the rest — rate structure, annual counterpart form, deadline logic — follows automatically. See How to File BIR Form 1701Q and How to File BIR Form 1702Q for the full filing steps.