How to File BIR Form 1701A: Annual Income Tax Return for Self-Employed Individuals and Professionals

BIR Form 1701A is the Annual Income Tax Return filed by individuals who earn income purely from business or a profession — no compensation from an employer — and who are taxed under either the 8% flat income tax rate or the graduated income tax rates with the Optional Standard Deduction (OSD). It is due every April 15 for the preceding taxable year and is the simplified counterpart to the full BIR Form 1701.

This guide covers who must file BIR Form 1701A, how it differs from the quarterly return and from BIR Form 1701, and the steps to file it. For the quarterly return filed throughout the year, see How to File BIR Form 1701Q; for the full comparison across all annual ITR variants, see BIR Form 1700 vs 1701A vs 1701 vs 1702.

Who files BIR Form 1701A? #

BIR Form 1701A is limited to individuals with purely business or professional income who chose the 8% flat rate or graduated rates with OSD — not mixed income earners, and not itemized-deduction filers. That covers freelancers, sole proprietors, and professionals in private practice such as consultants, doctors, and accountants, as long as they have no compensation income from an employer during the year.

A taxpayer does not choose 1701A directly — the form follows from two earlier elections made during the year:

• Electing the 8% income tax rate on the first BIR Form 1701Q of the year (in lieu of both graduated income tax and percentage tax), or
• Electing the graduated rates with OSD as the deduction method, instead of itemized deductions.

Anyone who is a mixed income earner, or who chose itemized deductions under the graduated rates, files the full BIR Form 1701 instead — see BIR Form 1701 Attachments for what that fuller return requires.

When is BIR Form 1701A due? #

BIR Form 1701A is due on or before April 15 of the year following the taxable year — the same annual deadline that applies across BIR Form 1700, 1701, and 1701A. There is no extension built into the regulations for a later date; a taxpayer who needs more time still must file and pay by April 15 to avoid the surcharge, interest, and compromise penalty framework under NIRC Sections 248 and 249 — see BIR Late Filing Penalties for how those are computed.

How do you file BIR Form 1701A? #

Filing follows the same electronic channels as other annual returns: the BIR’s eBIRForms Offline Package or eFPS, then payment through an accredited channel.

1. Download and open the current Offline eBIRForms Package (or use eFPS if enrolled) and select BIR Form 1701A.
2. Fill in gross sales/receipts for the year, and either the 8% tax computation (on gross sales/receipts over ₱250,000) or the graduated rate computation using OSD (40% of gross sales/receipts as the deduction).
3. Reconcile the return against the three BIR Form 1701Q filings already submitted during the year — the annual return nets the full-year tax against quarterly payments already made.
4. eFile the return and ePay any balance due through GCash, Maya, an authorized agent bank, or another accredited channel — see BIR Online Payment Options for the full list.
5. Keep the filed return and payment confirmation; a copy is often requested as proof of income for loan or visa applications.

Worked example: a consultant under the 8% rate #

An independent IT consultant elected the 8% income tax rate on her first quarterly return of the year and had no employer during the year. Her full-year gross receipts were ₱1,800,000:

Because she elected the 8% rate and has no compensation income, she files BIR Form 1701A by April 15 — not BIR Form 1701 — and does not separately file BIR Form 2551Q, since the 8% election already covers both income tax and percentage tax. See 8% Income Tax vs Percentage Tax for that interaction in more detail.

Frequently asked questions #

Who is required to file BIR Form 1701A? #

BIR Form 1701A is filed by individuals earning income purely from business or profession — no compensation income from an employer — who are taxed either under the 8% flat income tax rate on gross sales/receipts over ₱250,000, or under the graduated income tax rates using the Optional Standard Deduction (OSD).

When is BIR Form 1701A due? #

BIR Form 1701A is due on or before April 15 of the year following the taxable year being reported, the same deadline as other annual income tax returns.

Can a mixed income earner file BIR Form 1701A? #

No. A mixed income earner — someone with both compensation income and business or professional income — files BIR Form 1701 instead, because 1701A is limited to individuals with purely business or professional income.

What is the difference between BIR Form 1701A and BIR Form 1701? #

BIR Form 1701A is a simplified annual return for purely self-employed or professional individuals under the 8% rate or graduated rates with OSD, and generally does not require audited financial statements. BIR Form 1701 is the full annual return required for mixed income earners and for itemized-deduction filers, and carries more attachment requirements.

Do I still need to attach financial statements to BIR Form 1701A? #

Generally no for OSD filers, since OSD is a flat percentage of gross sales/receipts and does not require a detailed expense breakdown; a taxpayer under the 8% rate similarly does not itemize deductions. This is one reason BIR Form 1701A is described as the simplified annual return.

Summary #

BIR Form 1701A is the simplified year-end return for self-employed individuals and professionals who picked the 8% rate or graduated rates with OSD and have no compensation income — due April 15, and reconciled against the three BIR Form 1701Q payments already made during the year. Choosing wrong between 1701A and the full 1701 usually traces back to the deduction method or mixed-income status elected earlier in the year, so confirm that election first — see How to Elect the Optional Standard Deduction (OSD) and How to Elect the 8% Income Tax Rate.