How to Convert Excel to BIR DAT File for Annual Alphalist (1604-C/1604-E)

Converting Excel to BIR DAT file for the annual alphalist means listing every employee or payee a withholding agent reported for the calendar year in a structured spreadsheet, then converting it into the DAT format the BIR’s Alphalist Data Entry and Validation Module expects. Unlike the quarterly QAP, the annual alphalist consolidates twelve months of withholding into one row per employee or payee, attached to BIR Form 1604-C, 1604-E, or 1604-F.

This guide covers the Excel layout for the two most common annual alphalist schedules — the 1604-C Alphalist of Employees and the 1604-E Alphalist of Payees — and how a BIR Excel Uploader converts each into a submission-ready DAT file. For what the underlying forms cover and when they’re due, see BIR Annual Alphalist (1604-C, 1604-E, 1604-F): What It Is and When It’s Due.

Which alphalist schedule does your Excel file need to match? #

The annual alphalist isn’t one file format — it’s four separate schedules depending on the return and the employee or payee category, each requiring its own DAT output rather than one combined file. Matching your Excel layout to the correct schedule before conversion avoids generating a DAT file that gets rejected for covering the wrong category.

In BIR Online Tools, the Alphalist EE module prepares the two 1604-C schedules (1604C MWE and 1604C Non-MWE), and the Alphalist EWT module prepares the two 1604-E schedules (Sched 3 Non-Exempt and Sched 4 Exempt) — each schedule generates its own DAT file rather than one combined export.

What columns does the 1604-C Alphalist of Employees need? #

The 1604-C Alphalist of Employees needs one row per employee for the full calendar year, with the employee’s TIN, name, and total compensation and tax-withheld figures — not one row per pay period.

In this worked example, Santos falls under the MWE schedule (taxable compensation of zero after the minimum wage exemption), while Dela Cruz falls under the non-MWE schedule — two separate rows on two separate schedules from the same payroll export, not one combined listing.

What columns does the 1604-E Alphalist of Payees need? #

The 1604-E Alphalist of Payees needs one row per payee for the full calendar year, with the payee’s TIN, name, the Alphanumeric Tax Code (ATC) for the income type, and the annual totals for income payment and tax withheld — the same ATC codes used when issuing that payee’s BIR Form 2307 certificates throughout the year.

Formatting notes shared by both schedules:

• TIN as text, 9 digits plus branch code, no dashes or spaces
• One ATC per payee per schedule — a payee paid under two different ATCs during the year needs two rows
• Amounts as annual totals, not quarterly or monthly figures
• Names matching BIR registration records exactly, since a mismatch against the BIR’s own database is a common cause of a rejected upload

How do you convert Excel to BIR DAT file for the annual alphalist? #

1. Separate employees or payees by schedule — MWE vs. non-MWE for 1604-C, or Schedule 3 vs. Schedule 4 for 1604-E — before building the spreadsheet, since each schedule converts to its own DAT file
2. Consolidate the full calendar year into one row per employee or payee, summing whatever was reported quarterly through payroll or QAP
3. Upload to the Alphalist EE module for 1604-C, or the Alphalist EWT module for 1604-E, in BIR Online Tools
4. Review the validation preview for invalid TINs, missing ATCs, or amounts that don’t sum correctly
5. Download the DAT file for each schedule and file it with the corresponding 1604-C or 1604-E return, by the January 31 or March 1 deadline

Frequently asked questions #

What is the annual alphalist DAT file? #

The annual alphalist DAT file is the data file attached to BIR Form 1604-C (compensation), 1604-E (expanded withholding), or 1604-F (final withholding), listing every employee or payee a withholding agent reported for the calendar year, formatted for the BIR’s Alphalist Data Entry and Validation Module.

What’s the difference between the 1604-C and 1604-E alphalist DAT files? #

The 1604-C alphalist lists employees under the Alphalist of Employees schedule, split into Minimum Wage Earners (MWE) and non-MWE. The 1604-E alphalist lists payees subjected to expanded withholding tax, split into Schedule 3 (non-exempt, reported under BIR Form 2307) and Schedule 4 (exempt from withholding but subject to income tax, reported under BIR Form 2304).

Can one Excel file cover both the MWE and non-MWE alphalist schedules? #

No. MWE and non-MWE employees are separate schedules with separate DAT outputs, since minimum wage earners are exempt from withholding tax and are reported differently from employees whose compensation was actually subject to tax. Keep them as separate rows or separate sheets before conversion so each schedule generates its own correct DAT file.

Does the annual alphalist Excel file use the same columns as QAP? #

It’s similar but not identical. Both list a TIN, name, ATC, and amount per payee, but the annual alphalist consolidates a full calendar year per payee into one row, while QAP lists one row per payee per quarter. Reusing a quarter’s QAP data as a starting point for the annual alphalist still requires summing the four quarters into one annual figure per payee.

What happens if a payee is missing from the alphalist DAT file? #

An employee or payee omitted from the alphalist creates a mismatch between the annual information return and the certificates already issued to that person — their Form 2316 or Form 2307 won’t reconcile against the BIR’s own records, which is a common trigger for a mismatch notice during processing.

Summary #

The annual alphalist splits into four schedules — 1604-C’s MWE and non-MWE, and 1604-E’s Schedule 3 and Schedule 4 — each needing its own Excel layout and its own DAT file, consolidated from a full calendar year rather than one quarter. Converting each schedule through a BIR Excel Uploader like the Alphalist EE and Alphalist EWT modules in BIR Online Tools catches TIN and ATC errors during upload, before the file reaches the BIR’s own validation module. For the underlying deadlines and penalties, see BIR Annual Alphalist (1604-C, 1604-E, 1604-F); for the quarterly filing this annual return consolidates, see How to Convert Excel to BIR DAT File for QAP.