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Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

A. 1)

FORM DOWNLOAD Enter the tax return year for filing in the <For The Year> field. Note: The <TIN> and <Name> field entries are preloaded from the BIR database.

2)

Click on the OK Button.

3)

Click on the link 1701_(TIN).zip that appears on top of the BIR Main | Help menu to download the form. You may opt to save the file or open it in its current location. Note: The link name is the form number and the 9-digit TIN of the user separated by an underscore [form#_TIN].

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

IMPORTANT: Form 1701 is composed of 2 Excel worksheets/tabs: (1) [1701] and (2) [Schedules]. To shift between the two worksheets, click on the tabs at the bottom of the file.

[Schedules] [1701]

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

B.

FILLING UP THE FORM [1701] In Item no. 1 <For the Month (MM/YYYY)> field, the month and the year selected at the form download page is automatically populated. This field is not editable. Item no. 2 <Amended Return?> is automatically uploaded based on whether or not the taxpayer has filed a return for the same return period. This field is not modifiable. In Item no. 1 <For the Year> field, enter the year.

1)

In Item no. 19 <ATC> (of Taxpayer), use the dropdown list icon to select Business or Mixed Income. Note: If Item no. 24 <Exemption Status> is set to Married, select Compensation , Business or Mixed Income in Item no. 21 <ATC> (of Spouse).

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

2)

In Item no. 22 <Method of Deduction> (of Taxpayer), select Itemized Deduction or Optional Standard Deduction. Note: If Item no. 24 <Exemption Status> is set to Married, select Itemized Deduction or Optional Standard Deduction in Item no. 23 <Method of Deduction> (of Spouse). Selecting Itemized Deduction will disable Schedule 6 of Section B. Selecting Optional Standard Deduction will disable Schedule 7 of Section B.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

3)

If Item no. 24 <Exemption Status> is set to Married, supply values in Item no. 24A <Number of Qualified Dependent Children>. If Item no. 24 <Exemption Status> is set to Married, select Yes or No in Item no. 24B <Is the wife claiming the additional exemption for qualified dependent children?>.

4)

5)

In Item no. 25 <Are you availing of tax relief under Special Law / International Tax Treaty?> field, select Yes or No to indicate if you are availing of tax relief or not. Note:

If the selected option is Yes, the specify portion is enabled. Select Special Rate or International Tax Treaty from the dropdown list.
If the selected option is No, the specify portion is disabled with no selected value.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

6)

In Part II Computation of Tax click on the blue link Schedule 1 to fill up Gross Taxable Compensation Income details. Note: The fields of Items 26A and 26B are disabled since these fields need to be filled up in Schedule 1.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Schedule 1

7)

In [Schedules] Schedule 1 of the tax form, supply the values for Name of Employer, TIN, Tax Withheld-Taxpayer/Filer, Tax Withheld-Spouse, Compensation Income-

Taxpayer/Filer, Compensation Income-Spouse columns. After filling up the schedule, go back to [1701] or click on the To Item 26A/26B link at 48 Total field.
Note: Name of Employer accepts a maximum of 50 alphanumeric characters. TIN accepts a 9 digit numeric input.

Amounts should be greater than or equal to zero (0).


Note: The total of the Compensation Income for the Taxpayer/Filer is set to Item no. 26A while the total of the Compensation Income for the Spouse is set to Item no. 26B. .

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

8)

At [1701], supply values for Item nos. 27A and 27B <Premium paid on health and/or hospitalization insurance not to exceed P2,400 per year.>, if applicable to compute for the Total Deductions. Note: The total amount supplied in Item nos. 27A and 27B should not be more than 2,400. Note: Values in other Item nos. will be populated automatically upon completion of the different schedules. Click on the blue links to open the different schedule screens.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

17)

Back in [1701] supply values for Item nos. 40A to 40L, if applicable. Note: Values should be greater than or equal to zero (0).

18)

If this is an amended return, supply the value for Item nos. 40M and 40N <Tax Paid in Return Previously Filed, if this is an Amended Return> fields for Taxpayer/Filer and Spouse. Note: Values for 40M and 40N <Tax Paid in Return Previously Filed, if this is an Amended Return> should be greater than or equal to zero (0).

If this is not an amended return, 40M and 40N <Tax Paid in Return Previously Filed, if this is an Amended Return> fields for Taxpayer/Filer and Spouse are disabled.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

19)

Supply values for Item nos. 42A to 42F, if applicable. Note: Values should be greater than or equal to zero (0).

20)

If computed value in Item no. 43C <Aggregate amount payable/(Overpayment)> is negative, select To be refunded, To be Issued a Tax Credit Certificate or To be carried over as a tax credit next year/quarter. After filling up the necessary Sections and Schedules, go back to [1701] and click on the Upload icon at the bottom of the form to submit. The system will prompt the user of erroneous entries.

21)

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Schedule 2

1)

In Schedule 2 [Schedules] of the tax form, supply the values for <Taxpayer/Filer: Business Trade Name> and <Spouse: Business Trade Name> fields. Note: Taxpayer/Filer: Business Trade Name and Spouse: Business Trade Name

accepts a maximum of 50 alphanumeric characters.


2) In Taxpayer/Filer: Method of Accounting and Spouse: Method of Accounting, select Cash, Accrual or Others(Specify) . Note: If Method of Accounting is set to Others(Specify), specify other method of accounting in text box. The text box accepts a maximum of 30 alphanumeric characters.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Schedule 2

3)

Supply the values for Name of Payor, TIN, Tax Withheld-Taxpayer/Filer, Tax Withheld-Spouse, Taxable Sales/Receipts-Taxpayer/Filer, Taxable Sales/Receipts -

Spouse columns.
Note: Name of Payor accepts a maximum of 50 alphanumeric characters. TIN accepts a 9 digit numeric input. Amounts should be greater than or equal to zero (0).

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Schedule 2

4)

Supply the values for Item no. 50 <Add: Gross Sales/Receipts not subject to Withholding Tax(EWT)> and Item no. 52 <Less: Sales Returns, Allowances & Discounts> for Taxpayer/Filer and Spouse. Note: Amounts should be greater than or equal to zero (0). Note: The computed amount in Item No. 53 <Net Sales/Receipts/Revenues/Fees> for the Taxpayer/Filer is set to Item no. 29A while the computed amount in Item No. 53 <Net Sales/Receipts/Revenues/Fees> for the Spouse is set to Item no. 29B.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Schedules 3 & 4

1)

In Schedule 3 of the tax form, supply the values for Item nos. 54, 55 and 57 for Taxpayer/Filer and Spouse, if applicable. Note: Values should be greater than or equal to zero (0).

2)

In Schedule 4 of the tax form, supply the values for Item nos. 59, 60, 61, 62, 63 and 64 for Taxpayer/Filer and Spouse, if applicable. Note: Values should be greater than or equal to zero (0). Item no. 64 <Direct Charges-Others> consist of ten (10) additional rows for additional entries.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Schedule 5

In Schedule 5 [Schedules] of the tax form, supply the values for Nature of Income, Tax Withheld-Taxpayer/Filer, Tax Withheld-Spouse, Gross Receipts/IncomeTaxpayer/Filer, Gross Receipts/Income-Spouse columns, if applicable. Note: Nature of Income accepts a maximum of 50 alphanumeric characters. Amounts should be greater than or equal to zero (0). Note: The total of the Gross Receipts/Income for the Taxpayer/Filer is set to Item no. 32A while the total of the Gross Receipts/Income for the Spouse is set to Item no. 32B. .

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Schedule 6

[Schedules] Schedule 6 is disabled if Item no. 22 <Method of Deduction> (of Taxpayer/Filer) and/or Item no. 23 <Method of Deduction> (of Spouse) is set to Itemized Deduction. Note: Item entries in Schedule 6 are disabled and are automatically populated from the tax form. The computed amount in Item No. 70 <10% Optional Standard Deduction> for the Taxpayer/Filer is set to Item no. 34A while the computed amount in

Item No. 70 <10% Optional Standard Deduction> for the Spouse is set to Item no. 34B.

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Schedule 7

Schedule 7 is disabled if Item no. 22 <Method of Deduction> (of Taxpayer/Filer) and/or Item no. 23 <Method of Deduction> (of Spouse) is set to Optional Standard Deduction [Schedules] Supply values for Item nos. 71 to 96, if applicable. Note: Values should be greater than or equal to zero (0). Item no. 97 <Total Allowable Expenses> should not exceed the sum of Item nos. 31 and 32 of the tax form. The computed amount in Item No. 97 <Total Allowable Expenses> for the Taxpayer/Filer is set to Item no. 34A while the computed amount in Item No. 97 <Total Allowable Expenses> for the Spouse is set to Item no. 34B.
Bureau of Internal Revenue Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Section C

[Schedules] Supply values for Item nos. 98, 99, 101 and 102 for Taxpayer/Filer and Spouse, if applicable. Note: Descriptions accept a maximum of 50 alphanumeric characters. Amounts should be greater than or equal to zero (0).

Bureau of Internal Revenue

Version 1 November 2003

Electronic Filing and Payment System

Job Aid Withholding Tax

BIR Form No. 1701 (Annual Income Tax Return)

Filling up Section D

Fill up the Dependent fields of Section D. If Item no. 24 <Exemption Status> is set to Married, supply Name and Birth Date of Qualified Dependent Children in Section D at the 2 nd worksheet

[Schedules].
If Item no. 24 <Exemption Status> is set to Head of the Family, supply Name, Birth Date and Relationship to Taxpayer of Other Dependents in Section D. If Item no. 24 <Exemption Status> is set to Single , Section D is disabled. In Item nos. 107, 108, 109 and 110, supply Community Tax Certificate values. Note: Item no. 107 <Community Tax Certificate No> accepts an 8 digit numeric input. Item no. 108 <Place of Issue> accepts a maximum of 20 alphanumeric characters. Item no. 109 <Date of Issue > should be in MM/DD/YYYY format. Item no. 110 <Amount> should be greater than zero (0).

Bureau of Internal Revenue

Version 1 November 2003