How to File BIR Form 1702Q: Quarterly Corporate Income Tax Return

BIR Form 1702Q is the Quarterly Income Tax Return (Corporate Quarterly Declaration) that corporations, partnerships, and other non-individual taxpayers file for each of the first three quarters of the taxable year. Under the BIR Form 1702Q guidelines and eFPS instructions, the return is filed with or without payment within sixty (60) days following the close of each of those quarters — calendar or fiscal. There is no fourth-quarter 1702Q; the annual corporate return covers the full year.

This step-by-step guide covers who files, 2026 calendar deadlines, MCIT on the quarterly form, required attachments (including SAWT and BIR Form 2307), and a worked Q1 example. Self-employed individuals use BIR Form 1701Q instead.

What is BIR Form 1702Q and who must file it? #

BIR Form 1702Q is the quarterly income tax return for non-individual taxpayers — corporations, partnerships, joint stock companies, joint accounts, and most government-owned or controlled corporations and instrumentalities that are subject to income tax. Foreign corporations not engaged in trade or business in the Philippines, and certain joint ventures formed for construction or energy operations that are carved out under the Tax Code, follow their own filing rules and are not the typical 1702Q filer.

Key points from the form guidelines (2018 ENCS and eFPS help text):

• Filed for Q1, Q2, and Q3 only (cumulative running tax for the year to date)
• Covers both calendar-year and fiscal-year corporations (count 60 days from your quarter-end)
• Does not require Account Information Form or Financial Statements with the quarterly filing
• Credits claimed on the return (especially creditable withholding) must be supported by the attachments listed below

Compare how 1702Q fits beside annual corporate forms in BIR Form 1700 vs 1701 vs 1701A vs 1702.

When is BIR Form 1702Q due? #

File BIR Form 1702Q within 60 days after each of the first three quarter-closes. The BIR Form 1702Q instructions state that the corporate quarterly declaration shall be filed with or without payment within sixty (60) days following the close of each of the first three (3) quarters of the taxable year, whether calendar or fiscal.

For a calendar-year corporation in 2026, counting 60 days from each quarter-end produces:

If a due date falls on a weekend or holiday, it moves to the next business day — confirm against the official BIR Tax Filing Deadlines Calendar 2026 and any eFPS-specific circular for large taxpayers. Fiscal-year filers use the same 60-day rule measured from their quarter-end dates.

How to prepare and file BIR Form 1702Q step-by-step #

BIR Form 1702Q is a cumulative quarterly computation of corporate income tax (and MCIT when applicable), reduced by prior-quarter payments and allowable tax credits. Prepare it in this order:

1. Close the books for the quarter — total income and allowable deductions (or the method your return type requires) on a year-to-date basis through quarter-end.
2. Compute regular corporate income tax on net taxable income using the applicable rate under the Tax Code as amended (including CREATE Act rates where the corporation qualifies).
3. Compute MCIT when applicable under NIRC Section 27(E) and compare — see Minimum Corporate Income Tax (MCIT) — reporting the higher amount for the quarter when MCIT applies.
4. Assemble tax credits — prior-year excess credits, prior-quarter payments, creditable tax withheld per BIR Form 2307 for this quarter and prior quarters, Tax Debit Memos, and other credits the form schedules allow.
5. Prepare attachments — SAWT, copies of BIR Form 2307 / 2304 as applicable, Tax Debit Memo, and any tax treaty relief certificate.
6. File through eFPS or eBIRForms and pay any balance due through an Authorized Agent Bank or accredited electronic channel under the jurisdiction of your Revenue District Office (RDO).

Filing channel: enrolled or mandated eFPS users file BIR Form 1702Q in eFPS; other taxpayers use eBIRForms. Compare the two systems in eFPS vs eBIRForms.

Attachments, SAWT, and claiming BIR Form 2307 credits #

When you claim creditable withholding on BIR Form 1702Q, the return’s attachments must support those credits. Per the BIR Form 1702Q guidelines (2018 ENCS) and eFPS help text, attach as applicable:

SAWT must reconcile to the BIR Form 2307 certificates you are claiming. How to build the DAT file is covered in How to Convert Excel to BIR DAT File for SAWT; how payees use those certificates is in How to Claim CWT Credit with BIR Form 2307.

Worked example: Q1 2026 filing due May 30, 2026 #

Assume a calendar-year domestic corporation past its MCIT grace period files Q1 1702Q for the quarter ending March 31, 2026. Year-to-date through March 31:

Because regular tax (₱300,000) exceeds MCIT (₱160,000), the corporation reports regular tax for Q1. It files BIR Form 1702Q on or before May 30, 2026 (60 days after March 31), attaches SAWT and the supporting BIR Form 2307 certificates totaling ₱45,000, and remits ₱255,000. Had MCIT been higher, the return would report MCIT instead and track excess MCIT credits under the NIRC carryover rules discussed in the MCIT guide.

Late filing: failure to file or pay on time generally triggers surcharge under NIRC Section 248, interest under Section 249, and a possible suggested compromise under RMO No. 7-2015 — see BIR Late Filing Penalties.

Frequently asked questions #

What is BIR Form 1702Q? #

BIR Form 1702Q is the Quarterly Income Tax Return (Corporate Quarterly Declaration) filed by corporations, partnerships, and other non-individual taxpayers to report and pay income tax for each of the first three quarters of the taxable year, whether calendar or fiscal.

When is BIR Form 1702Q due? #

Under the BIR Form 1702Q guidelines and eFPS instructions, the corporate quarterly declaration shall be filed with or without payment within sixty (60) days following the close of each of the first three (3) quarters of the taxable year. For a calendar-year Q1 2026 return (quarter ending March 31), that is on or before May 30, 2026.

What attachments are required with BIR Form 1702Q? #

When applicable, attach BIR Form 2307 (Certificate of Creditable Tax Withheld at Source), BIR Form 2304 (Certificate of Income Payments Not Subject to Withholding Tax), a duly approved Tax Debit Memo, a Certificate of Tax Treaty Relief if any, the Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT), and proof of other payments. Financial statements are not required with the quarterly return.

Does MCIT apply when filing BIR Form 1702Q? #

Yes, when Minimum Corporate Income Tax (MCIT) under NIRC Section 27(E) is applicable for the corporation’s taxable year, the quarterly return compares regular income tax with MCIT so the higher amount is reported for the quarter, consistent with the MCIT schedules on BIR Form 1702Q.

Should I file BIR Form 1702Q through eFPS or eBIRForms? #

Use eFPS if you are enrolled or required to file through the Electronic Filing and Payment System; otherwise use eBIRForms. Large taxpayers and other mandated eFPS filers must follow their eFPS enrollment rules rather than paper filing.

Summary #

BIR Form 1702Q is the corporate quarterly income tax return due within 60 days after each of the first three quarter-closes — May 30, August 29, and November 29, 2026 for a calendar-year filer. Compare regular tax with MCIT when Section 27(E) applies, support every CWT claim with BIR Form 2307 and SAWT, and file through eFPS or eBIRForms as enrolled. Pair this guide with How to File BIR Form 1701Q for individuals and the MCIT deep-dive when the 2% floor drives the quarterly bill.