Which BIR Form Do I File? 1701Q, 1701A, 1701, 1701-MS and 2551Q Explained

Most freelancers file just two income tax forms: the 1701Q three times a year and one annual return in April. Which annual return depends on two questions: are you on the 8% flat rate, and do you also earn a salary from an employer?

The quick answer

Your situation	Every quarter (Q1–Q3)	Once a year (by April 15)
Freelance or business income only, on the 8% rate	1701Q	1701A
Freelance income plus a salary (mixed income), 8% on the freelance part	1701Q	1701-MS (or the general 1701)
Freelance income only, on graduated rates	1701Q and 2551Q	1701A (Optional Standard Deduction) or 1701 (itemized deductions)

If you are on the 8% rate, you do not file Form 2551Q. That is one of the main perks of the 8% rate.

Form 1701Q: the quarterly income tax return

The 1701Q is the return every self-employed individual and professional files for Q1, Q2 and Q3. There is no Q4 1701Q. The fourth quarter is folded into your annual return.

It's cumulative: each 1701Q computes your tax on everything you've earned since January, then subtracts what you already paid in the earlier quarters. It's due on the 15th day of the second month after the quarter ends (May 15, August 15 and November 15), moved to the next working day when the 15th falls on a weekend or holiday. See the 2026 deadlines.

You still file it even when the tax due is ₱0, for example while you're under the ₱250,000 yearly exemption. New to it? Follow the step-by-step 1701Q guide.

Form 1701A: the annual return for pure freelancers

The 1701A is the annual income tax return for people who earn only from a business or profession, with no salary from an employer. It covers two groups:

• people on the 8% flat rate, and
• people on graduated rates who use the Optional Standard Deduction (a flat 40% deduction instead of listing expenses).

It's due April 15 of the following year. For most full-time freelancers on the 8% rate, this is the only annual form they'll ever need.

Form 1701-MS and Form 1701: when you also have a salary

If you have a day job and freelance on the side, you're a mixed income earner, and the 1701A is not for you.

• Form 1701-MS is the annual return built for mixed income earners. It adds the tax on your salary to the tax on your freelance income, then credits what your employer already withheld (from your Form 2316).
• Form 1701 is the general annual return. It also covers mixed income, and it's the form for self-employed people on graduated rates who itemize their deductions.

Two things change for mixed income earners on the 8% rate: the ₱250,000 exemption doesn't apply to your freelance income (your salary already uses it), and your quarterly 1701Q uses a different code. More in our mixed-income guide.

Form 2551Q: quarterly percentage tax (not for 8% filers)

The 2551Q is the 3% percentage tax return for non-VAT taxpayers who are not on the 8% rate. It's due on the 25th day after each quarter ends.

The 8% rate replaces both the graduated income tax and the 3% percentage tax, so 8% filers don't file it. Watch for one catch: if your Certificate of Registration (Form 2303) still lists percentage tax, the BIR's system will expect a 2551Q from you. Fix that by updating your registration.

What about Forms 1700, 1901 and 2303?

• 1700 is for people who earn only a salary. Most employees never file it, because their employer's year-end certificate (Form 2316) takes its place.
• 1901 is the registration form for self-employed individuals and professionals, where new registrants elect the 8% rate. See how to register as a freelancer.
• 2303 is your Certificate of Registration (COR). You don't file it; the BIR issues it to you. It lists the tax types you're expected to file, so check it matches the table above.

Where RaketTax fits

RaketTax is built for the 8% rate. You log what each client paid you, and it pre-fills the form you need: the 1701Q each quarter, and the 1701A, or the 1701-MS if you've told it you also earn a salary. You file it yourself, or send it to the VIP Concierge and a partner bookkeeper files it for you. Tracking your income is free.

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Frequently asked questions

I'm on the 8% rate. Do I need to file Form 2551Q?

No. The 8% rate is in place of the 3% percentage tax, so there's no 2551Q to file. If your COR still lists percentage tax, update your registration so the BIR doesn't expect one.

Is there a Q4 1701Q?

No. You file the 1701Q for Q1, Q2 and Q3 only. The fourth quarter is covered by your annual return (1701A, 1701-MS or 1701), due April 15.

I have a job and I freelance on the side. Which annual form do I use?

Form 1701-MS, the annual return for mixed income earners (the general Form 1701 also covers mixed income). Not the 1701A, which is only for people with no salary.

Do I still file if I earned nothing this quarter?

Yes, if you're registered. A 1701Q showing ₱0 still has to be filed on time.

General information as of September 2026, not tax advice. Your COR lists the returns the BIR expects from you; when in doubt, check it or ask your RDO.