BIR Form 1604-F is the Annual Information Return of Income Payments Subjected to Final Withholding Taxes. It is filed by every withholding agent or payor required to deduct and withhold final withholding taxes on income payments during the calendar year. The return summarizes the final taxes withheld for the year and is submitted together with the alphalist of payees. Following RR 11-2018, the old combined Form 1604-CF was split into Form 1604-C (compensation) and Form 1604-F (final withholding taxes).
Purpose & Legal Basis
BIR Form 1604-F is the year-end information return for final withholding taxes, mandated under Section 58 of the National Internal Revenue Code (NIRC) and Revenue Regulation (RR) No. 2-98, as amended by RR No. 11-2018. The form serves to:
- Report the total income payments subjected to final withholding tax during the calendar year
- Summarize the final withholding taxes withheld and remitted (for example, via Form 0619-F and Form 1601-FQ)
- Transmit the alphalist of payees from whom final taxes were withheld
- Provide the BIR with year-end data for cross-verification with the payees' records
Who Must File
The following withholding agents must file BIR Form 1604-F:
- Financial Institutions – Banks, investment houses, and other entities that withheld final tax on interest, dividends, and other investment income
- Income Payors – Entities that withheld final tax on royalties, prizes, certain capital gains, and similar income
- Employers Granting Fringe Benefits – Entities that remitted the final fringe benefits tax during the year
- Government Agencies – National government agencies, local government units, and GOCCs that withheld final taxes
- Other Withholding Agents – Any entity required by law to withhold final income tax on payments made to payees
Note: Withholding on compensation is reported separately on BIR Form 1604-C, not on 1604-F. An agent that withheld only on compensation files 1604-C; an agent that also withheld final taxes files 1604-F as well.
When to File
BIR Form 1604-F must be filed on or before January 31 of the year following the calendar year in which the final withholding taxes were accrued or paid (per RR 11-2018). For the 2026 calendar year, the return is due on or before January 31, 2027. This deadline applies to all withholding agents regardless of filing method.
- No special extension form: There is no Form 1606 extension for 1604-F (Form 1606 is the withholding tax return for the onerous transfer of real property, an unrelated form). File on or before January 31 to remain compliant.
- Late Filing Penalty: Surcharge and 12% annual interest, plus a compromise penalty, may apply for late filing.
Line-by-Line Instructions
Header Information
Withholding Agent Information: Enter the complete legal name, TIN, and address of the withholding agent (employer or entity). For branches, include the branch name and code. Ensure the TIN matches BIR records.
Tax Year: Enter the calendar year being reported (e.g., 2026). This must match the year of withholding, not the filing year.
Return Type: Indicate whether this is an Original Return, Amended Return, or Supplemental Return. An Amended Return is filed to correct errors in a previously filed return; a Supplemental Return reports additional withholding discovered after the original filing.
Part I – Summary of Final Withholding Tax
Line 1 – Total Income Payments Subjected to Final Tax: Enter the total income payments (interest, dividends, royalties, prizes, fringe benefits, and similar) on which final withholding tax was deducted during the year. This should match the totals in the alphalist of payees.
Line 2 – Total Final Withholding Tax Withheld: Enter the total final withholding tax deducted from those payments during the year. Verify against your monthly/quarterly final-tax remittances (for example, Form 0619-F and Form 1601-FQ).
Line 3 – Total Remittances Made: Enter the total final withholding tax remitted to the BIR during the year. This should reconcile with Line 2 if all withholding was timely remitted.
Line 4 – Adjustment / Difference: If the total withheld (Line 2) exceeds remittances (Line 3), enter the difference; it must be settled. If remittances exceed withholding, indicate the over-remittance.
Part II – Reconciliation
Reconciliation of Withheld vs. Remitted: Reconcile the total final tax withheld against the total remitted during the year through the monthly/quarterly final-tax returns. Differences should be explained and settled.
Part III – Certification and Signature
Authorized Representative: The return must be signed by the withholding agent (officer) or an authorized representative (accountant, tax consultant, or employee with power of attorney) authorized to represent the agent before the BIR.
Declaration: By signing, the signatory certifies that the information provided is true, correct, and complete.
Common Filing Errors
- Confusing 1604-F with 1604-C: Compensation withholding is reported on Form 1604-C; final withholding taxes are reported on Form 1604-F. Reporting compensation on 1604-F is an error.
- Missing Alphalist: Failing to attach the complete Alphalist of Payees subjected to final withholding tax. This is a required attachment and its absence may result in rejection.
- Incorrect TIN: Using an incorrect or outdated TIN for the withholding agent. Verify the TIN against the BIR Certificate of Registration (COR).
- Late Filing: Filing after January 31. This incurs surcharge, 12% annual interest, and a compromise penalty.
- Unreconciled Amounts: The total final tax in the return does not reconcile with the final-tax remittances (0619-F / 1601-FQ) during the year.
- Incomplete Payee Information: Alphalist entries missing payee names, TINs, income amounts, or final tax withheld. All payee information must be complete for BIR verification.
Required Attachments
- Alphalist of Payees Subjected to Final Withholding Tax: Complete list of all payees, their TINs, income payments, and final tax withheld for the year, in the BIR-prescribed format.
- Summary of Final-Tax Remittances: Reconciliation of the year's final withholding tax remittances (for example, Forms 0619-F and 1601-FQ).
- Proof of Remittance: Official BIR receipts or electronic payment confirmations for the final withholding tax remitted during the year.
- Power of Attorney (if applicable): If filed by a representative, a notarized authorization to file on behalf of the withholding agent.
How to File
Electronic Filing (Recommended): File using the BIR's eBIR Forms system or the Electronic Filing and Payment System (eFPS). Log in with your BIR username and password, select Form 1604-F, enter the required information, attach the alphalist and supporting documents, and submit. You will receive an electronic acknowledgment receipt (eAR) confirming receipt.
Manual Filing: Print the form, complete all required fields in black ink, sign, attach the alphalist of payees and supporting documents, and submit in person or by mail to the BIR office having jurisdiction over the withholding agent's principal place of business. Retain a copy for your records.
Filing Location: Submit to the BIR Revenue District Office (RDO) or Large Taxpayers Service (LTS) office having jurisdiction over the withholding agent's registered address.
Penalties for Late Filing
- Surcharge: 25% of the amount due for late filing or late remittance of the final withholding tax (50% if fraudulent).
- Interest: 12% per annum on any unpaid final withholding tax from the due date until paid.
- Compromise Penalty: A fixed compromise amount may be imposed for late or non-filing of the information return.
- Inaccurate Alphalist: If the alphalist contains errors or omissions, the BIR may assess additional tax and penalties based on the discrepancies.
- Amended Return: Penalties may be reduced if a correction is voluntary and timely, but interest continues to accrue on any unpaid tax.