BIR Form 1904: How to Register as a One-Time Taxpayer for Estate, Donor's, or Capital Gains Tax

BIR Form 1904 is the Application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98 — the form that secures a Tax Identification Number for someone who has no other reason to be in the BIR’s system but now needs one, either to pay a one-time tax or to transact with a government office. It does not report or pay any tax itself; it is strictly a registration step that must happen before a substantive return like BIR Form 1800, 1801, 1706, or 1707 can be filed.

This guide covers the two categories BIR Form 1904 serves, what documents each needs, and how the online ORUS application works. For the returns that typically require this registration first, see What Is BIR Form 1800? Donor’s Tax Return and How to File BIR Form 1801: Estate Tax Return.

Who registers using BIR Form 1904? #

BIR Form 1904 covers two distinct groups of applicants who both need a TIN but are neither employees registering for payroll withholding nor businesses registering to operate — one-time taxpayers and E.O. 98 registrants. Confusing this form with BIR Form 1901 (self-employed individuals and mixed-income earners) or BIR Form 1902 (employees) is a common early mistake, since all three secure a TIN but for entirely different taxpayer categories.

Within the ONETT category, the BIR further distinguishes sub-types on the form itself: individual sellers of property, estates with no business activity, donors, and passive-income-only earners (interest, dividends, or royalties with no other registered activity).

What documents does BIR Form 1904 require? #

Required attachments vary by category but generally include a government-issued ID and, for ONETT applicants, proof of the transaction that triggers registration. A donor applying ahead of filing BIR Form 1800, for example, typically presents a valid ID and the Deed of Donation; an heir applying ahead of BIR Form 1801 presents the decedent’s death certificate and proof of relationship to the estate.

• One government-issued ID showing name, address, and birthdate
• For estates: the decedent’s death certificate
• For a sale of property: the Deed of Sale or equivalent transfer document
• For a donation: the Deed of Donation
• For E.O. 98 registrants: the requesting government agency’s requirement letter or form, where applicable

Where and how do you file BIR Form 1904? #

Filing location depends on the transaction, not on where the applicant happens to live — the rule tracks whichever RDO will eventually process the related tax return. Filing the wrong RDO is a common source of delay, since the receiving office may simply forward the application rather than process it.

Online option: One-time taxpayer and E.O. 98 applicants can also apply through the BIR’s Online Registration and Update System (ORUS) at orus.bir.gov.ph. The process is: create an ORUS account, select “New Registration,” choose the applicable category (One-Time Taxpayer or E.O. 98), complete the online form, upload the required ID and supporting document, and submit. In most cases the TIN is issued to the applicant’s registered email within the same business day, avoiding an RDO branch visit entirely.

Worked example: an heir registering before filing estate tax #

An only child inherits their late parent’s residential lot and never previously had a TIN, having been a homemaker with no employment or business income. Before the heir can file BIR Form 1801 for the estate, they must first secure the estate’s own TIN (separate from the decedent’s personal TIN) using BIR Form 1904 under the Estate (Non-Business) category, presenting the death certificate and proof of the parent-child relationship at the RDO covering the decedent’s last residence. Only after that TIN is issued does the one-year clock’s substantive filing — BIR Form 1801 itself — proceed.

Frequently asked questions #

What is BIR Form 1904 used for? #

BIR Form 1904, Application for Registration for One-Time Taxpayer and Persons Registering under E.O. 98, secures a Tax Identification Number for two groups: people who owe a one-time BIR tax such as estate tax, donor’s tax, or capital gains tax but have no other reason to register with the BIR, and people who need a TIN solely to transact with a government office under Executive Order No. 98.

Who needs to file BIR Form 1904? #

An heir settling an estate, a donor making a taxable gift, or an individual selling real property or unlisted shares as a capital asset — none of whom already has a TIN — files BIR Form 1904 to register before they can file BIR Form 1801, 1800, 1706, or 1707. Someone who needs a TIN purely to transact with a government agency, such as applying for a passport or a driver’s license, files the same form under the E.O. 98 category.

Can I apply for BIR Form 1904 online? #

Yes. One-time taxpayer and E.O. 98 registrants can apply through the BIR’s Online Registration and Update System (ORUS) at orus.bir.gov.ph by creating an account, selecting New Registration, choosing the applicable category, uploading a valid ID, and submitting — the TIN is typically issued the same business day.

Where do I file BIR Form 1904 for donor’s tax or estate tax? #

For donor’s tax, file at the Revenue District Office with jurisdiction over the donor’s legal residence. For estate tax, file at the RDO with jurisdiction over the decedent’s residence at the time of death. For capital gains tax on real property, file at the RDO covering the property’s location.

Does BIR Form 1904 replace BIR Form 1800, 1801, 1706, or 1707? #

No. BIR Form 1904 only registers the applicant and issues a TIN — it does not report or pay any tax. The applicant still must separately file the substantive return, such as BIR Form 1801 for estate tax or BIR Form 1800 for donor’s tax, once the TIN from Form 1904 is in hand.

Summary #

BIR Form 1904 is the registration step — not a tax return — that gets a TIN for a one-time taxpayer or an E.O. 98 registrant, filed at the RDO matching the underlying transaction or, for most applicants, online through ORUS with same-day TIN issuance. It must be completed before filing the substantive one-time-transaction return, whether that’s BIR Form 1800 for a donation, BIR Form 1801 for an estate, or BIR Form 1706 for a real property sale.