File Your Quarterly Income Tax Return

Last updated: 2026-07-09 Summary:

• Form 1701Q is the quarterly income tax return for self-employed individuals and professionals — filed for Q1, Q2, and Q3 (Q4 folds into the annual 1701 / 1701A).
• Each quarter is cumulative year-to-date, so eKapital carries your earlier quarters forward and credits the tax you already paid.
• eKapital prepares the figures from your posted books; you review, finalize, and transcribe them into eBIRForms.

Quarterly income tax is a running tally, not four separate returns. eKapital builds each quarter from the year’s posted transactions up to the quarter’s close, applies the credit for tax paid in earlier quarters, and lays the result out for transcription. You file in eBIRForms (or eFPS) — eKapital’s job is getting the figures right and ready to key in.

1701Q is income tax — 2551Q and 2550Q are not

Don’t confuse the quarterly income tax return (1701Q) with the quarterly percentage tax return (2551Q) or the quarterly VAT return (2550Q). Non-VAT taxpayers file 2551Q; VAT-registered taxpayers file 2550Q. Those are separate filings on their own clocks — see Filing BIR Form 2550Q and the BIR filing deadlines checklist.

Before you start

• Know your return. 1701Q is for individuals. Corporations file the quarterly 1702Q. See Which ITR form applies to you.
• Post the quarter first. The draft only sees posted transactions — reconcile and post before you generate.

Prepare the quarterly return

1. Go to Tax → BIR Forms and open Form 1701Q.
2. Choose the tax year and the quarter (Q1, Q2, or Q3). The header spells out the cumulative window — for example, Q2 covers January through June, not just the April–June quarter.
3. Review the prepared figures. eKapital pre-fills the cumulative year-to-date amounts and applies the credit for tax already paid in your earlier finalized quarters. Confirm your election (graduated vs the 8% option) and adjust any field the needs your attention banner flags.
4. Check the cross-quarter status strip. It shows each quarter as Finalized, Draft, or Not started, with the version and deadline — so you can see at a glance whether the earlier quarter that feeds this one is actually finalized.
5. Finalize the quarter. Finalize Q{n} 1701Q snapshots the reviewed figures so the next quarter (and the annual return) can carry them forward. You can reopen and re-finalize if needed.
6. Open the eBIRForms crib and copy each figure into eBIRForms in item order, then file and pay. Keep the record with your filing.

Where people get tripped up

• Treating a quarter as standalone. Every 1701Q figure is year-to-date. Q3 already includes Q1 and Q2 — don’t re-add the earlier quarters yourself.
• Skipping the finalize on an earlier quarter. The prior-quarter credit is drawn from finalized snapshots. If Q1 is still a draft, finalize it so Q2 can carry it forward correctly.
• Looking for Q4. There is no fourth 1701Q — the year is settled on the annual return. See File your annual ITR.
• “Upgrade required” on the form. 1701Q is gated by your plan’s entitlement; an administrator can enable it on your subscription.
• Deadlines. File by the deadline eKapital shows on the status strip; 1701Q quarters are typically due in May, August, and November. Confirm on the BIR filing deadlines checklist or with your CPA.

See also

• Which ITR form applies to you
• File your annual ITR
• Filing BIR Form 2550Q
• BIR filing deadlines checklist
• BIR compliance in eKapital