Job Aid for Form 1701-Offline

Electronic Filing and Payment System Job Aid

BIR Form No. 1701 (Annual Income Tax Return) Withholding Tax

Bureau of Internal Revenue Version 1 – November 2003

A. FORM DOWNLOAD

1) 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].







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.

[1701]

[Schedules]




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).




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.




3) If Item no. 24 <Exemption Status> is set to “Married”, supply values in Item no.

24A <Number of Qualified Dependent Children>.

4) 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?>.

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.




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.




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.

.

Schedule 1




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.




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.




19) Supply values for Item nos. 42A to 42F, if applicable.

Note:


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”.

21) 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.




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.

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.






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:


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.





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:


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:


Item no. 64 <Direct Charges-Others> consist of ten (10) additional

rows for additional entries.

Filling up Schedules 3 & 4





In Schedule 5 [Schedules] of the tax form, supply the values for Nature of Income,

Tax Withheld-Taxpayer/Filer, Tax Withheld-Spouse, Gross Receipts/Income-

Taxpayer/Filer, Gross Receipts/Income-Spouse columns, if applicable.

Note:

Nature of Income accepts a maximum of 50 alphanumeric characters.


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.

.




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.





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:


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.




[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.


Filling up Section C




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 2nd 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).

Filling up Section D

Documents

Job Aid for Form 1701-Offline