1604-C and the alphalist with your 2316s
Every January an employer deals with three papers that depend on each other: a BIR Form 2316 for each employee, the alphalist that lists them, and the BIR Form 1604-C that reports the totals. This guide shows how they connect and what you send where. You will know what to finish before January 31.
How they relate
- The 2316 is the per-employee certificate. It is due to the employee on or before January 31 of the next year (RR 11-2018, section 2.83.1). - The 1604-C is the Annual Information Return of Income Taxes Withheld on Compensation. It is filed on or before January 31 of the year following the year the compensation was paid (BIR 1604-C guidelines). - The alphalist is the employee list attached to the 1604-C. The 1604-C's own instructions require the Alphalist of Employees and the Alphalist of Minimum Wage Earners, "declared and certified using BIR Form No. 2316", submitted electronically (BIR 1604-C guidelines). RR 11-2018 adds that the annualized computation for each employee shows on the alphabetical list attached to the 1604-C, and that the list is submitted in electronic form.
So the totals on the 1604-C and the alphalist come from the same numbers as the 2316s. Finish and check the 2316s first.
Dates
What · Date · Source; 2316 to employees · On or before January 31 · RR 11-2018, section 2.83.1; 1604-C and alphalist · On or before January 31 · BIR 1604-C guidelines; Duplicate 2316 and Annex F for substituted filers · Not later than February 28 · RR 11-2018, section 2.83.1
January 31, 2027 is a Sunday. The sources above do not say the date moves; check BIR's calendar and ask your RDO.
How to file and submit
The 1604-C instructions say the return is filed through the Offline eBIRForms Package or eFPS. The required attachments are submitted electronically through eFPS or by email to esubmission@bir.gov.ph, together with the acknowledgement or validation receipt (BIR 1604-C guidelines). The authorization letter is also needed if an authorized representative files. RMC 18-2021 notes the 1604-C is a "no payment" return. This guide is not a filing channel: you file on BIR's system.
For the 2316 copies, see 2316 employee signature for what BIR asks for and in what form.
Steps
1. Finish the year's payroll and annualize each employee (RR 11-2018). 2. Prepare each BIR Form 2316 and get the employee and employer signatures. 3. Prepare the alphalist data from the same figures. 4. Fill the 1604-C with the totals and file it on BIR's system. 5. Submit the alphalist and attachments by eSubmission. 6. For employees on substituted filing, submit the duplicate 2316s and Annex F by February 28.
Penalty
The 1604-C instructions say that for each failure to file an information return, unless due to reasonable cause and not willful neglect, the penalty is ₱1,000, up to ₱25,000 for all such failures in a calendar year (BIR 1604-C guidelines). Ask a CPA about your case.
Questions
Is the alphalist part of the 1604-C? It is an attachment to it, submitted electronically with the acknowledgement receipt (BIR 1604-C guidelines).
Do minimum wage earners go on the alphalist? Yes, on a separate Alphalist of Minimum Wage Earners (BIR 1604-C guidelines).
Can I file the 1604-C by hand? The form says to e-file through eFPS or eBIRForms (BIR 1604-C guidelines). Ask your RDO if you think you are an exception.
Does PhilForms file the 1604-C? No. PhilForms fills the form; you file it with BIR.
PhilForms is not affiliated with BIR and does not give tax advice; ask your RDO or a CPA.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.