How to Convert Excel to BIR DAT File for BIR Form 1604-F (Final Withholding Tax Alphalist)

Converting Excel to a BIR DAT file for BIR Form 1604-F means listing every payee who received income subject to final withholding tax during the calendar year, then converting that spreadsheet into the DAT format the BIR’s alphalist submission system expects. Unlike the 1604-E alphalist that feeds BIR Form 2307, the 1604-F alphalist reports payees whose tax was final — dividends, certain interest, and similar income types already certified on BIR Form 2306.

This guide covers the 1604-F alphalist specifically, since its data layout and ATC codes differ from the 1604-C and 1604-E schedules already covered elsewhere in this series. For what the underlying return covers, see What Is BIR Form 1604-F?

Why does the 1604-F alphalist need its own DAT file? #

The 1604-F alphalist is a separate DAT submission because it reports a different category of withholding tax than the other two annual alphalists, and mixing final-tax payees into the wrong schedule creates a mismatch against the BIR Form 2306 certificates already issued. Under Revenue Regulations (RR) No. 11-2018, the BIR requires alphalist attachments to its annual information returns to be filed electronically rather than as printed listings. A BIR digest of the eSubmission framework describes the requirement plainly:

“Alphalists of returns shall be submitted through the existing Alphalist Data Entry and Validation Module.”

That’s the same electronic-submission mandate that applies to 1604-C, 1604-E, and 1604-F alike, each producing its own DAT file rather than one combined export.

Because 1604-F payees received final tax treatment, their income and tax-withheld figures should already reconcile to the BIR Form 2306 certificates issued throughout the year — not to any BIR Form 2307 the payee might separately hold from an unrelated creditable transaction.

What columns does the 1604-F Excel file need? #

The 1604-F alphalist needs one row per payee for the full calendar year, built from the payee’s TIN, registered name, the ATC for the specific final-tax income type, and the annual totals for income paid and tax withheld.

Common 1604-F ATC categories include cash and property dividends, interest on certain deposit substitutes, and other income types the NIRC classifies as subject to final rather than creditable withholding tax. Each row’s ATC must match the code actually printed on the payee’s BIR Form 2306 for that transaction — reusing an expanded-withholding ATC (the kind used on BIR Form 2307) on a 1604-F row is one of the more common rejection triggers, since the BIR’s validation module cross-checks ATC against return type.

Formatting notes:

• TIN as text, 9 digits plus a 3- or 4-digit branch code, no dashes
• One ATC per payee per income type — a payee receiving both dividends and final-tax interest during the year needs two rows
• Amounts as annual totals, consolidated from whatever was withheld and remitted through BIR Form 1601-F or 1602Q during the year
• Payee name spelled to match BIR registration records exactly

How do you convert Excel to DAT for the 1604-F alphalist? #

1. Pull only final-withholding-tax payees — cross-check against the BIR Form 2306 certificates already issued during the year, not the 2307 register
2. Consolidate the full calendar year into one row per payee per ATC, summing whatever was remitted quarterly through BIR Form 1601-F or BIR Form 1602Q
3. Match column headers to the BIR’s prescribed 1604-F alphalist layout — TIN, name, ATC, income payment, tax withheld
4. Upload the spreadsheet and review the validation preview for invalid TINs, mismatched ATCs, or totals that don’t foot correctly
5. Download the DAT file and file it with BIR Form 1604-F by January 31

Frequently asked questions #

What is the BIR Form 1604-F alphalist DAT file? #

It’s the electronic payee listing attached to BIR Form 1604-F, the Annual Information Return of Income Payments Subjected to Final Withholding Taxes. It lists every payee who received income subject to final tax during the calendar year, converted into the BIR’s DAT format for eSubmission.

How is the 1604-F alphalist different from the 1604-C and 1604-E alphalists? #

1604-C lists employees subjected to withholding on compensation, and 1604-E lists payees subjected to creditable expanded withholding tax (the ones who receive BIR Form 2307). The 1604-F alphalist lists only payees whose withholding was final, backed by BIR Form 2306.

What columns does the 1604-F Excel file need? #

One row per payee for the full calendar year, with the payee’s TIN, registered name, the ATC for the specific final-tax income type, and the annual totals for income payment and tax withheld.

When is the 1604-F alphalist due? #

BIR Form 1604-F and its accompanying alphalist are due on or before January 31 of the year following the calendar year the final withholding tax was accrued or paid, under Revenue Regulations No. 11-2018.

Does the 1604-F alphalist have to be submitted as a DAT file? #

Yes. Like the 1604-C and 1604-E alphalists, the 1604-F payee listing is prepared in the BIR’s prescribed format and submitted electronically, not as a printed attachment.

Summary #

The 1604-F alphalist is the DAT-file counterpart to every BIR Form 2306 a withholding agent issued during the year — a separate spreadsheet and a separate submission from the 1604-C and 1604-E schedules, due the same January 31 date under RR No. 11-2018. For the return itself, see What Is BIR Form 1604-F?; for how all three annual alphalists relate, see BIR Annual Alphalist (1604-C, 1604-E, 1604-F); and for the 1604-C/1604-E conversion process, see How to Convert Excel to BIR DAT File for Annual Alphalist.