BIR Form 1701Q: Quarterly Income Tax Deadlines and How to File
By Tamoogi Team
When the three 1701Q returns are due, what happens when a deadline falls on a weekend, how the cumulative computation works, and where to file and pay.
Self-employed individuals, freelancers, professionals, and mixed-income earners file BIR Form 1701Q three times a year. The deadlines are fixed by the Tax Code: May 15, August 15, and November 15. There is no fourth-quarter return, because the annual return due on April 15 wraps up the year.
The one that matters right now is the third quarter. November 15, 2026 is a Sunday, so the operative deadline is Monday, November 16, 2026.
1701Q deadlines for 2026
| Quarter | Period covered | Statutory deadline | Operative date in 2026 |
|---|---|---|---|
| First | January to March | May 15 | Friday, May 15 |
| Second | April to June | August 15 | Monday, August 17 (August 15 was a Saturday) |
| Third | July to September | November 15 | Monday, November 16 (November 15 is a Sunday) |
| Fourth | October to December | None | Covered by the annual return due Thursday, April 15, 2027 |
The weekend rule comes from BIR RMC No. 65-2016: when a deadline lands on a Saturday, Sunday, or holiday, filing and payment move to the next working day. That applies to eFPS, eBIRForms, and manual filers alike. The BIR can still announce a different date, so check its advisories in the week before.
See your own due dates in the free BIR filing calendarIf you run a corporation or partnership, your quarterly return is Form 1702Q, due within 60 days after each quarter ends. For calendar-year filers in 2026, the third-quarter 1702Q lands on November 29, a Sunday, which pushes it to Monday, November 30.
Who files 1701Q
| Situation | File 1701Q? |
|---|---|
| Sole proprietor registered with the BIR | Yes |
| Freelancer or online seller registered as self-employed | Yes |
| Licensed professional in private practice (doctor, lawyer, CPA, engineer) | Yes |
| Employee with a side business or practice (mixed-income earner) | Yes, for the business or practice income |
| Purely compensation income (one employer, taxes withheld) | No |
| Corporation, partnership, or one person corporation | No, file 1702Q instead |
Being registered is what triggers the obligation. If your Certificate of Registration lists income tax, the BIR expects the quarterly return whether or not you earned anything that quarter.
How the computation works
Each 1701Q is cumulative. The second-quarter return reports income from January to June, and the third-quarter return reports January to September. Tax already paid on earlier quarters is credited, so you only pay the difference.
The form has two paths, and you stay on whichever one you chose in the first quarter:
- Graduated rates. Report gross income, subtract allowable deductions (itemized or the 40% optional standard deduction), and apply the income tax table. Creditable withholding tax shown on your Forms 2307 is subtracted from the tax due.
- 8% option. Report gross sales or receipts, subtract the ₱250,000 exemption if you are purely self-employed, and multiply by 8%. This path is only available if you are non-VAT and your gross sales stay within ₱3 million. Our guide to the 8% income tax option covers who qualifies.
The 8% election is made on the first quarterly return of the year (or on your registration forms when you start). You can’t switch to 8% in the third quarter if you filed the first two quarters under graduated rates, and the choice resets each January.
Where to file and pay
- Prepare the return in eBIRForms (or eFPS if you are enrolled). The offline eBIRForms package validates the form and submits it; keep the email confirmation with the reference number.
- Pay any tax due through the BIR’s ePay channels (GCash, Maya, LandBank Link.BizPortal, DBP Pay Tax Online, UnionBank), an authorized agent bank, or a revenue collection officer. Since the Ease of Paying Taxes Act, you can file and pay with any RDO or bank, not only the one where you are registered.
- Keep the proof. Save the eBIRForms confirmation, the payment confirmation, and copies of the 2307s you claimed. You will need the quarterly figures again when you prepare the annual return.
A return with no tax due still has to be submitted. eBIRForms sends the same confirmation, and that email is your evidence of compliance.
Penalties for filing late
| Charge | Amount |
|---|---|
| Surcharge | 25% of the basic tax due (50% for willful neglect or a false return) |
| Interest | 12% a year on the unpaid tax, counted from the deadline until the date of payment |
| Compromise penalty | A fixed amount from the BIR’s schedule, based on the tax due |
The 25% surcharge applies to the whole quarter’s tax the day after the deadline, so a one-day delay on a ₱20,000 liability costs ₱5,000 before interest. If you can’t pay in full, file on time anyway and settle the balance with interest. A filed return stops the surcharge; an unfiled one does not.
Common mistakes
Mixing up 1701Q and 2551Q. The percentage tax return (Form 2551Q) is due on the 25th of the month after the quarter, while 1701Q is due on the 15th of the second month after. For the third quarter that means October 26 (the 25th is a Sunday) and November 16, two separate filings.
Forgetting the earlier quarters. Because the form is cumulative, a missing first-quarter payment shows up as a bigger balance in the second or third quarter. Reconcile against your previous confirmations before you file.
Claiming 2307s you don’t have. Creditable withholding tax is only deductible if you hold the certificate from the client who withheld it. Ask for the 2307 as soon as the quarter ends.
Waiting for the annual return. Some first-time filers assume everything is settled in April. The quarterly returns are separate obligations with their own penalties.
Put it on the calendar
The practical fix is to treat 1701Q as a fixed recurring task: the 15th of May, August, and November, each with a reminder a week before so you can chase missing 2307s and reconcile your books. Our second-half 2026 tax calendar lists the rest of the year’s BIR dates, and the annual return guide picks up where the third quarter leaves off.
Questions and answers
Common questions
- When is the third-quarter 1701Q due in 2026?
- The statutory deadline is November 15. In 2026 that is a Sunday, so under BIR RMC No. 65-2016 the operative deadline moves to the next working day, Monday, November 16, 2026. Watch for a BIR advisory in case the date changes.
- Is there a fourth-quarter 1701Q?
- No. The fourth quarter is covered by the annual income tax return (Form 1701 or 1701A), due on April 15 of the following year. For income earned in 2026, that is April 15, 2027.
- Do I still file 1701Q if I had no income this quarter?
- Yes. Registered self-employed individuals and professionals file every quarterly return while their income tax type is active, even when there is no income or no tax due. A return with zero figures keeps your record clean and avoids an open-case flag.
- Which form do corporations use for quarterly income tax?
- Corporations and partnerships file Form 1702Q, due within 60 days after the close of each of the first three quarters. For calendar-year corporations in 2026, the third-quarter 1702Q falls on November 29, a Sunday, so the operative date is Monday, November 30.
- What is the penalty for filing 1701Q late?
- A late return with tax due carries a 25% surcharge on the basic tax, 12% interest a year counted from the deadline until payment, and a compromise penalty based on the BIR's schedule. Filing on time with zero tax due has no monetary penalty, but a missed zero return can still be flagged.
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