Freelance Tax: What to Do When You Missed Filing Your Quarterly Tax

Penalties for filing taxes late as a freelancer

Have you ever found yourself in a situation where you missed filing your quarterly tax? It can be a bit stressful, but fear not! I recently had the same experience, and I’m here to share my journey and give you some guidance on what to do when you find yourself in this predicament.

How to File for Missed Quarterly Tax

Filing your missed quarterly tax is not as complicated as it may seem. The first step is to download the Offline eBIRForms Package software from the BIR (Bureau of Internal Revenue) website. This software will allow you to fill out and submit the necessary forms.

Once you have the software installed, fill out your taxpayer details and choose the 1701Q form. This form is specifically for quarterly tax payments. After confirming your details, click “submit” to generate the quarterly tax form. Fill out the form with your corresponding tax details.

If you fall under the percentage tax category, you only need to fill out field 36A of #36, which pertains to Sales/Revenues/Receipts/Fees. Enter the total income you received for the missed quarter. Additionally, fill out field 42A of #42, which is the field for Taxable Income for the previous quarter, with your taxable income during the second quarter.

The form will automatically compute your Total Taxable Income to Date in field #45. Instead of submitting the form online, print four copies (one original and three copies) of the filled-out form. Take these copies to the Officer of the Day at your RDO (Revenue District Office). They will calculate your penalties, stamp the forms, and provide further instructions.

Where to Pay Your Tax Penalties

Now comes the important part: paying your tax penalties. The BIR staff at your RDO will direct you to the assigned bank for your specific RDO. You cannot pay at just any BPI or Landbank branch; it has to be the designated bank. Ensure you ask for the correct branch information.

At the bank, fill out the BIR deposit form and pay your penalties at the counter. Remember, the banks will only acknowledge your payment if your 1701Q form has the official BIR stamp on it. This step is crucial to completing the process successfully.

Lessons Learned

From my experience, I’ve learned a few valuable lessons. Firstly, it’s essential not to be late in filing your taxes. Planning and staying on top of your obligations will save you from unnecessary stress. Secondly, don’t be anxious about tax filing; the BIR staff are there to assist you. They are knowledgeable and willing to answer any questions you may have.

Additionally, there is a wealth of information available online to help you navigate the process. From YouTube tutorials to informative blogs, you can find guidance and support. If you still encounter difficulties, don’t hesitate to visit your local BIR office for assistance. They can guide you through the form-filling process and address any concerns.

Lastly, remember that starting something new can be challenging, but with time and experience, things become easier. Embrace the journey of adulting, and take pride in your ability to manage your financial responsibilities. The rewards are well worth it!


Q: Can I file my annual tax and first quarter tax without settling my penalties?
A: No, according to the BIR staff, you must settle your penalties before filing your annual tax and first quarter tax.


Filing your missed quarterly tax may seem daunting at first, but with the right guidance and a bit of determination, you can successfully navigate the process. Remember to stay organized, seek assistance when needed, and prioritize your tax obligations. By taking these steps, you’ll gain confidence in managing your financial responsibilities as a freelancer.