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Updating Your Civil Status or Name With the BIR After Marriage: BIR Form 1905

·6 mins
Guides BIR Compliance Tax Forms BIR

Marriage doesn’t automatically update your BIR registration — you need to file BIR Form 1905 yourself to change your civil status and, if applicable, your registered name. Under NIRC Section 236, a registered taxpayer is responsible for reporting changes to their registration information, and civil status is specifically tracked because it can affect how a married individual’s income tax filing is structured going forward.

For how civil status feeds into a married couple’s actual filing, see Married Couples Who Are Both Self-Employed: One BIR Form 1701 or Two?; for a different common use of the same form, see BIR Form 1904 vs BIR Form 1905: One-Time Transaction Registration vs Updating Existing Registration.

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Why does the BIR need to know about a civil status change at all? #

Civil status isn’t just a demographic detail on file — it’s a field the BIR’s registration system actively uses, since it affects how a married taxpayer’s income tax filing is structured under the NIRC’s rules for spouses. Section 236 of the Tax Code establishes the general registration framework and the taxpayer’s obligation to keep that registration accurate:

“Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer…”

Registering “once” establishes the baseline record, and keeping that record accurate — including civil status — is what lets the BIR correctly process a married taxpayer’s return, particularly if the couple later needs their records to reflect that they’re filing as spouses rather than as two unrelated single individuals. An unupdated civil status can create friction when, for example, a spouse’s name needs to appear correctly on the other spouse’s return, or when a couple needs their records aligned for a one-time transaction like a property purchase.

What BIR Form 1905 asks for #

The form covers civil status and name changes within the same broader “update registration information” form used for RDO transfers, address changes, and other registration edits. Key fields and typical requirements include:

  • Civil status field — updated from single to married (or vice versa, for a status change following annulment or death of a spouse)
  • Spouse’s name, TIN, employer name, and employer TIN (if applicable) — the form specifically asks for this information once civil status changes to married
  • Supporting document — a Marriage Contract (PSA-issued or a certified copy) for a single-to-married update; a court order declaring nullity of marriage for a married-to-single update following annulment
  • Valid government-issued ID — commonly required by the RDO to verify identity alongside the civil status documentation
  • Name change field (separate from civil status, if applicable) — supported by the same Marriage Contract if adopting a spouse’s surname, or by a court order for other legal name changes

How to file the update #

File at your current RDO, bringing the civil status documentation and a valid ID; some RDOs also accept this update through the eRegistration channels available to eligible taxpayers.

  1. Secure a certified copy or the original PSA-issued Marriage Contract.
  2. Fill out BIR Form 1905, checking the civil status update section and completing the spouse information fields.
  3. If also changing your registered name to a married surname, complete that section of the form using the same Marriage Contract as support.
  4. Submit the form and supporting documents to your RDO, in person or through whatever remote/electronic channel your RDO currently accepts.
  5. The RDO typically processes the update within a few business days and issues an updated Certificate of Registration reflecting the new civil status and, if applicable, name.
  6. Keep the updated Certificate of Registration on file, since your registered name and civil status should match it on your next income tax filing.

What happens if you don’t update it #

Nothing stops you from filing a return with an outdated civil status, but a mismatch between what’s on file and what you report can create avoidable friction — particularly if your spouse’s information needs to appear correctly on a joint computation, or if a third party (a bank, an employer, a buyer in a property transaction) cross-checks your BIR records against your current legal status. It’s a low-cost update to make promptly rather than something to bundle in only once a filing deadline forces the issue.

Frequently asked questions #

Is updating civil status with the BIR mandatory after marriage? #

Yes. Under NIRC Section 236, a registered taxpayer is required to update the BIR on changes to their registration information, and civil status is one of the fields the BIR specifically tracks because it affects filing arrangements for married individuals. BIR Form 1905 is the form used to report the change.

What’s the deadline for filing BIR Form 1905 after getting married? #

There isn’t a single fixed statutory deadline most RDOs enforce as a hard cutoff, but updating it promptly after the marriage — rather than waiting until your next tax filing — avoids a mismatch between your civil status on record and the status you’d be reporting on a return.

Do I need to change my registered name if I take my spouse’s surname? #

Only if you actually change your legal name. Many married women in the Philippines keep their maiden name for business and tax purposes even after marriage, which is legally permitted, so a name change on your BIR registration is only required if your name has actually legally changed and you want your BIR records to reflect it.

Which RDO do I file BIR Form 1905 with for a civil status update? #

Generally the RDO where you’re currently registered. If you’re also moving your registration because of an address or RDO jurisdiction change around the same time, that’s handled as a separate update on the same or a different BIR Form 1905, rather than being automatically triggered by the civil status change itself.

Does my spouse also need to update their own BIR records? #

Yes, separately. Each spouse keeps their own TIN and registration record, so each one files their own BIR Form 1905 to update their own civil status, even though the underlying marriage is the same event for both of them.

Summary #

Marriage doesn’t automatically change your BIR registration — file BIR Form 1905 with your RDO, along with your Marriage Contract and a valid ID, to update your civil status and, if applicable, your registered name under NIRC Section 236. Each spouse updates their own record separately, and keeping this current avoids a mismatch when the couple later files a return together. For how civil status affects an actual filing, see Married Couples Who Are Both Self-Employed: One BIR Form 1701 or Two?.