BIR Form 1604-E is an annual information return issued by the Bureau of Internal Revenue (BIR) that consolidates all expanded withholding tax data from quarterly filings into a single year-end report. Withholding agents use this form to summarize income payments subject to creditable withholding taxes and income payments exempt from withholding but still subject to income tax.

Definition

BIR Form 1604-E, formally titled "Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax," serves as the Alphalist consolidation document for expanded withholding taxes. The form aggregates all quarterly withholding data reported through BIR Form 1601-EQ throughout the taxable year.

Core Features

Alphalist Consolidation: Compiles payee information from all four quarters into a single annual report
Dual Reporting: Covers both income payments subjected to expanded withholding taxes and those exempt from withholding but taxable
Electronic Filing: Must be submitted through the BIR's Electronic Filing and Payment System (eFPS) or eBIRForms
Payee Verification: Cross-references BIR Form 2307 certificates issued to payees throughout the year

Use Cases

You should file BIR Form 1604-E if you are a withholding agent who:

Paid income subject to expanded withholding taxes during the calendar year
Issued BIR Form 2307 certificates to suppliers, contractors, or service providers
Made payments to professionals, landlords, or other payees covered by expanded withholding tax regulations
Processed income payments exempt from withholding but subject to income tax (requiring BIR Form 2304)

Who Must File

The following entities are required to file BIR Form 1604-E:

Individuals operating a trade or business
Estates and trusts
Partnerships
Corporations
Government agencies and instrumentalities
Government-owned and controlled corporations (GOCCs)
Local government units (LGUs)

Filing Deadline

The return must be filed on or before March 1 of the year following the calendar year in which the income payments were made.

For example, for taxable year 2024, BIR Form 1604-E must be submitted by March 1, 2025.

Required Attachments

When filing BIR Form 1604-E, you must include:

Alphalist of Payees Subjected to Expanded Withholding Tax — itemized list with TIN, payee name, income type, and tax withheld
Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but Subject to Income Tax — for payments covered by BIR Form 2304

Penalties for Non-Compliance

Failure to file BIR Form 1604-E or its required attachments may result in:

PHP 1,000 penalty for each failure to file, keep records, or supply required information
Maximum aggregate penalty of PHP 25,000 per calendar year
Potential surcharges and interest on any deficiency assessments

Integration

BIR Form 1604-E connects with your real estate accounting operations by consolidating withholding tax data from various transactions. Real estate companies typically withhold expanded taxes on:

Broker commissions (2% EWT)
Professional fees to appraisers, lawyers, and consultants (5-15% EWT)
Rental payments for office space (5% EWT)
Contractor services for property development (2% EWT)

Automated BIR tax reports help ensure accurate Alphalist generation and timely compliance with this annual filing requirement.

BIR Form 1604-E