BIR Form 1902: how to fill it out for your first job's TIN
BIR Form 1902 is the application for a Tax Identification Number (TIN) by a person whose only income is a salary. This page is for a new hire, and for the HR person who has to get a TIN for one. At the end you will know what goes on the form, which ID to attach, who hands it to BIR, and what to do if you already have a TIN.
PhilForms fills the form. It does not file anything: the employer (or you) submits it to BIR. PhilForms is not affiliated with BIR or any government agency.
Do you need it? Check for an old TIN first
You get one TIN for life. The form itself ends with a warning in capitals that possessing more than one TIN is criminally punishable under the Tax Code (BIR Form 1902, October 2025), and the Code provides for it in section 236(j). So before HR files anything, ask:
- Did you ever work, run a stall, or register with BIR before? Then you probably have a TIN. Give it to HR. - Did you get one under E.O. 98 for a bank account, an ID or a one-time transaction? Same: you keep it. Your employer updates that record with BIR Form 1905, which lists the transfer of registration of individuals not engaged in business (E.O. 98/ONETT/employee) among its documentary requirements (BIR Form 1905). See Transfer RDO with BIR Form 1905.
Who files it
The form is titled "For Individuals Earning Purely Compensation Income (Local and Alien Employee)" and has a signature block for the employer or its authorized representative (BIR Form 1902). So the usual path is: you give HR your details and ID, HR submits.
BIR's citizen's charter for RDO services lists a route where the employer registers hired employees without an existing TIN online through the Online Registration and Update System (ORUS) (BIR Citizen's Charter, RDO external service). The same Form 1902 lists a paper fallback when the employer has to secure TINs manually because the system is unavailable or has a technical issue: a letter of authority on company letterhead, IDs of the signatory and the authorized person, a transmittal list of newly hired employees, and a printed copy of the ORUS error message.
What to attach
From the "Documentary Requirements" printed on the form (BIR Form 1902):
You are · Attach; Local employee, already hired · One photocopy of a government-issued ID that shows your name, address and birthdate (for example PhilID/ePhilID, passport, driver's license/eDriver's license). If the ID has no address, any proof of residence; Foreign national employee · Passport bio page, including the date of entry/arrival and exit/departure stamp where applicable; Married woman · Also a photocopy of the marriage contract
Step by step
Open BIR Form 1902. Use CAPITAL LETTERS and mark boxes with an X, as the form says.
1. Leave BIR's boxes alone. The registration date, RDO code and the "New TIN to be issued" strip are marked "to be filled out by BIR". 2. Part I, Taxpayer/Employee information. Name exactly as on your birth certificate, birth date and place, mother's maiden name, father's name, civil status, local address. Item 21 asks for the details of the ID you attach. Item 3, TIN, is for someone with an existing TIN, so for a first TIN it stays empty. 3. Spouse information, if married, including the spouse's employer and TIN where the form asks. 4. Part III, multiple employers. Only if you had or have more than one employer in the same calendar year. Mark successive or concurrent and list them with their TINs. 5. Part IV, primary/current employer. HR fills this: employer name, TIN, address. 6. Signature. You sign as the employee; HR signs as employer or authorized representative.
Mistakes to avoid
- Applying again because you forgot an old TIN. Ask BIR or your old employer; do not file a second 1902. - A name that differs from your PSA birth certificate, or a married woman filing without the marriage contract. - An ID with no address and no proof of residence. - Typing the same details four times. The first job pack fills your name and address once across the TIN, SSS, PhilHealth and Pag-IBIG forms. The full walk-through is in First job requirements.
Questions
Can I start work before I have a TIN?
Your employer needs your TIN to report your pay to BIR, so HR will ask for it early. If you have none, HR secures one for you with Form 1902. Ask HR how it handles the first payroll.
Which ID is acceptable for the 1902?
Any government-issued ID that shows your name, address and birthdate, such as a PhilID/ePhilID, passport or driver's license. If the ID has no address, add any proof of residence (BIR Form 1902).
I lost my TIN number. Can I just apply for a new one?
No. Having two is a criminal offense under the Tax Code. Look for the old number on a past payslip, BIR form or TIN card, or ask BIR to confirm it.
Does PhilForms file the 1902 with BIR?
No. PhilForms fills the form; your employer or you submit it to BIR.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.