HOW-TO
How to File Your Income Tax Return Online (eBIRForms and eFPS)
Filing your ITR online means choosing the right channel, encoding the correct form, submitting, and saving your confirmation. Here is how.
Quick answer
Most non-eFPS taxpayers file the ITR using the free Offline eBIRForms package, which submits the return and emails a confirmation. Taxpayers mandated or enrolled in eFPS file and pay through that system instead. Save your email confirmation as proof. Deadlines, form versions and package numbers change, so confirm on bir.gov.ph.
Key points
- Pick your channel: eBIRForms for most non-eFPS filers, eFPS for mandated or enrolled taxpayers.
- Use the correct form for your situation (for example 1700, 1701, 1701A, or the 1702 series for corporations).
- Download the current Offline eBIRForms package from bir.gov.ph — the version number changes over time.
- After submitting, the system emails a confirmation; screenshot the pop-up and keep the email as proof of filing.
- The annual ITR deadline is generally April 15 of the following year (April 15, 2026 for calendar-year 2025) — confirm current deadlines on bir.gov.ph.
- Filing and paying can be separate steps; paying online is covered in our guide on paying BIR taxes online.
Step by step
- Work out which channel you must useIf you are mandated or voluntarily enrolled in eFPS, file and pay there. Everyone else, including 'No Payment' filers, generally uses the Offline eBIRForms package. Mandated eFPS filers may fall back to eBIRForms while enrollment is still processing.
- Download and install the current eBIRForms packageGet the Offline eBIRForms package from bir.gov.ph. Install it on a Windows PC. Confirm you have the latest version, since the package number is updated periodically.
- Select your form and encode your returnOpen the package, choose the correct form for your income type and year, and enter your details carefully. Use the figures from your books, BIR Form 2316 (if employed) and any creditable withholding certificates.
- Validate, then submitClick Validate, fix any flagged fields, and submit the return online. For eBIRForms, finalise as the package instructs; eFPS filers follow the eFPS submission flow instead.
- Save your proof of filingWait for the system-generated email confirmation and screenshot the on-screen pop-up. Keep both — they prove you filed and may be shown to the bank when you pay.
- Pay any tax dueIf you owe tax, pay through an authorized agent bank or an approved online channel (eFPS, LANDBANK, DBP, or an accredited e-wallet/tax software provider). Pay on or before the deadline to avoid penalties.
Filing online is now the norm
Submitting your income tax return online has become the standard way to meet your annual obligation to the Bureau of Internal Revenue, and for most individual taxpayers it revolves around two systems. The first is the Offline eBIRForms package, a free application you download, install and use to prepare and submit your return. The second is the Electronic Filing and Payment System, known as eFPS, which combines filing and payment in one online flow and is used by taxpayers who are either mandated to use it or who have voluntarily enrolled. Understanding which of these applies to you is the first and most important decision.
As a rule of thumb, if nobody has told you that you are an eFPS filer and you have not enrolled, you are almost certainly an eBIRForms filer. That includes people submitting a return with no payment due. Mandated eFPS filers who cannot get into the system, for instance because their enrollment is still being processed, are generally allowed to fall back to eBIRForms in the meantime.
Getting the right package and the right form
The eBIRForms package is updated from time to time, and each release carries a version number. Always download the current package straight from bir.gov.ph rather than from a random mirror, and make sure you are not running an outdated copy, because old versions can produce returns the Bureau will not accept. Once installed, you choose the form that matches your income. Purely salaried individuals typically use 1700, self-employed people and professionals use 1701 or 1701A depending on their setup, and corporations use the 1702 series. If you are unsure which form fits, confirm it on bir.gov.ph before encoding anything.
Encode, validate, submit
With the right form open, you encode your figures carefully, drawing on your books of account, your BIR Form 2316 if you were employed, and any certificates of creditable tax withheld. The package has a validate function that flags obvious problems; run it, fix what it highlights, and validate again until the return is clean. You then submit electronically. The exact finishing steps differ slightly between eBIRForms and eFPS, so follow the prompts for the system you are in rather than assuming they are identical.
Proof of filing is non-negotiable
When your submission goes through, the system sends a confirmation to your registered email address. This confirmation is your evidence that you filed, so do not treat it casually. A sensible habit is to screenshot the on-screen pop-up at the moment of submission and to save the confirmation email somewhere you can find it later. If you pay at a bank, staff may ask to see that proof, and if a payment or filing ever has to be traced, these records are what resolve the matter quickly.
Deadlines and paying what you owe
The annual income tax return for a calendar year is generally due on the fifteenth of April in the following year, which puts the return for income year 2025 at April 15, 2026. Deadlines can be moved by the Bureau, and quarterly returns have their own due dates, so always confirm the current schedule on bir.gov.ph rather than relying on memory. Filing and paying are separate acts. Once you have filed, you settle any tax due through an authorized agent bank or an approved online channel such as eFPS, a participating bank portal, or an accredited e-wallet or tax software provider. Our companion guide on paying BIR taxes online walks through those options in detail.
Common slip-ups worth avoiding
A handful of mistakes account for most filing headaches. Running an outdated eBIRForms package is a frequent one, and it can cause a return to be rejected after you thought you were finished. Choosing the wrong form for your income type is another, as is leaving the final submission step incomplete so that no confirmation email is ever generated. People also forget that the return and the payment are separate acts, and that filing a no-payment return still has to be done rather than skipped. Reading the on-screen prompts carefully, and not rushing the last click, heads off most of these.
Keeping yourself safe and informed
Throughout the process, remember that the Bureau communicates through its own systems and your registered email, not through private messengers or unsolicited calls. You never need to give your eFPS login, your email password or a one-time code to anyone offering to file on your behalf; legitimate filing simply does not require handing those over. This article is general how-to information and not tax advice. If you have questions about which return applies to you, how much you owe, or how to treat a particular item of income or expense, consult a licensed accountant or your RDO. Gabay is an independent civic resource, not a government agency, and bir.gov.ph remains the authority on every detail here.
⚠ Stay safe
BIR will never ask you to file or pay through a private messenger, a personal bank account, or a link texted by a stranger. Download eBIRForms only from bir.gov.ph, and never share your eFPS login, email password or any OTP with a 'helper' or 'agent' — legitimate filing needs none of those from a third party.
Frequently asked questions
What is the difference between eBIRForms and eFPS?
Which ITR form do I use?
When is the annual ITR due?
What if I have no tax to pay?
How do I prove I filed?
Is this tax advice?
Official sources
Gabay is an independent guide and is not affiliated with any government agency. Fees, links and steps can change — always confirm on the official portal before you act. This is general information, not legal or financial advice.