What You Need to Know About the 1701A BIR Form and How to Download It
How to Download and Fill Out the BIR Form 1701A
If you are an individual earning income purely from business or profession, you need to file and pay your annual income tax return (ITR) using the BIR Form 1701A. This form is designed to simplify and streamline your tax compliance process. In this article, we will guide you on how to download and fill out the BIR Form 1701A step by step.
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What is the BIR Form 1701A?
The BIR Form 1701A is an annual income tax return for individuals earning income purely from business or profession. This includes self-employed individuals, sole proprietors, freelancers, professionals, and mixed-income earners who opted for the 8% flat income tax rate or the optional standard deduction (OSD) method.
Who needs to file the BIR Form 1701A?
You need to file the BIR Form 1701A if you meet both of the following criteria:
You are earning purely from business or profession, which means you are not employed or earning from employment; and
You are availing either of the following:
8% flat income tax rate (only for non-VAT registered); or
Graduated income tax rate with OSD as method of deduction (both for VAT and non-VAT registered).
What are the benefits of filing the BIR Form 1701A?
Filing the BIR Form 1701A has several benefits, such as:
It is easier and faster to fill out compared to the old BIR Form 1701;
It allows you to choose between two tax rate options that may suit your income level and preference;
It reduces your tax computation errors and discrepancies;
It helps you comply with your tax obligations and avoid penalties.
How to download the BIR Form 1701A?
There are two ways to download the BIR Form 1701A:
Option 1: Download from the BIR website
You can download the BIR Form 1701A from the . Here are the steps:
Go to
Scroll down to find the BIR Form No. 1701A under Income Tax Return;
Click on Download (PDF) to download a fillable PDF version of the form; or
Click on Download (Excel) to download an Excel version of the form.
Option 2: Download from the eBIRForms package
You can also download the BIR Form 1701A from the eBIRForms package. The eBIRForms is an offline software that allows you to fill out, save, print, and submit tax returns electronically. Here are the steps:
Go to
Click on Download Offline eBIRForms Package v7.9;
Install the eBIRForms package on your computer;
Open the eBIRForms package and select the BIR Form No. 1701A from the list of forms;
Click on Fill Up to open the form.
How to fill out the BIR Form 1701A?
After downloading the BIR Form 1701A, you need to fill it out with the required information and computations. Here are the steps:
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Step 1: Fill out the basic information
The first part of the BIR Form 1701A asks for your basic information, such as:
Taxpayer Identification Number (TIN);
Registered Name;
Registered Address;
Contact Number;
Email Address;
Tax Filer's Type (choose Individual);
Classification (choose Self-Employed or Mixed Income Earner);
ATC (choose II012 or II014 depending on your tax rate option);
Taxable Year (choose 2020 or the year you are filing for);
Date of Birth;
Civil Status;
Citizenship;
Gender.
Step 2: Choose your tax rate option
The second part of the BIR Form 1701A asks you to choose between two tax rate options:
8% flat income tax rate (only for non-VAT registered); or
Graduated income tax rate with OSD as method of deduction (both for VAT and non-VAT registered).
The 8% flat income tax rate is a simplified option that applies an 8% tax on your gross sales or receipts and other non-operating income. This option is only available for non-VAT registered taxpayers whose gross sales or receipts do not exceed P3 million in a taxable year.
The graduated income tax rate with OSD as method of deduction is a regular option that applies a progressive tax rate from 0% to 35% on your taxable income. This option allows you to deduct 40% of your gross sales or receipts and other non-operating income as OSD, without the need to substantiate your expenses.
You can choose either option depending on your income level and preference. However, once you choose an option, you cannot change it within the same taxable year. You also need to indicate your choice in the first quarterly income tax return (BIR Form 1701Q) that you file for the year.
Step 3: Compute your taxable income
The third part of the BIR Form 1701A asks you to compute your taxable income based on your chosen tax rate option. Here are the steps:
Tax Rate OptionSteps
8% flat income tax rateAdd your gross sales or receipts from business or profession and other non-operating income;
Deduct P250,000 as personal exemption;
The result is your taxable income subject to 8% flat income tax rate.
Graduated income tax rate with OSD as method of deductionAdd your gross sales or receipts from business or profession and other non-operating income;
Multiply by 40% to get your OSD;
Deduct your OSD from your gross sales or receipts and other non-operating income;
Deduct P250,000 as personal exemption;
The result is your taxable income subject to graduated income tax rate.
Step 4: Compute your tax due or excess tax credits
The fourth part of the BIR Form 1701A asks you to compute your tax due or excess tax credits based on your chosen tax rate option. Here are the steps:
Tax Rate OptionSteps
8% flat income tax rateMultiply your taxable income by 8% to get your tax due;
Add any penalties, if applicable;
Deduct your tax credits, if any, such as:
Tax withheld by your clients or customers;
Tax paid in a foreign country, if any;
Prior year's excess tax credits, if any.
The result is your net tax payable or excess tax credits.
Graduated income tax rate with OSD as method of deductionApply the graduated income tax rate table to your taxable income to get your tax due;
If Taxable Income is:The Tax Due is:
Not over P250,0000%
Over P250,000 but not over P400,00015% of the excess over P250,000
Over P400,000 but not over P800,000P22,500 + 20% of the excess over P400,000
Over P800,000 but not over P2,000,000P102,500 + 25% of the excess over P800,000
Over P2,000,000 but not over P8,000,000P402,500 + 30% of the excess over P2,000,000
Over P8,000,000P2,202,500 + 35% of the excess over P8,000,000
Add any penalties, if applicable;
Deduct your tax credits, if any, such as:
Tax withheld by your clients or customers;
Tax paid in a foreign coun