Who uses Form 1904
| Your case | Taxpayer type (item 4) | Purpose (item 26) | Where to register | Next BIR form |
|---|---|---|---|---|
| Unemployed, needs a TIN for a bank or government office | E.O. 98 (Filipino or foreign national) | A. Banks / B. Government agencies | ORUS or RDO of residence | None |
| First-time jobseeker | E.O. 98 (Filipino) | I. First Time Job Seeker | ORUS or RDO of residence | Give the TIN to your employer |
| Selling land or a house (capital asset) | One-Time Transaction | E. Real property, capital asset | Online, RDO of residence or where the return is filed | 1706 and 2000-OT |
| Selling unlisted shares | One-Time Transaction | D. Shares of stock | Same | 1707 and 2000-OT |
| Donating property | One-Time Transaction | G. Donation | Same | 1800 (donor's tax) |
| Settling an estate | Estate (Non-Business) | H. Succession (death) | RDO of the decedent's business head office, or where the estate return is filed | 1801 (estate tax) |
| Foreigner, one-time transaction or treaty relief | One-Time Transaction / E.O. 98 – Foreign National | C. Tax treaty relief, or the transaction | ORUS or RDO | Depends on the transaction |
| Passive income only (e.g. interest, dividends) | Passive Income Earner Only | J. Others | ORUS or RDO | None, if all income is final-taxed |
Sources: BIR Form 1904 (October 2025) items 4 and 26; RDO rules for property transactions and estates in RMC 75-2026.
How long you have to file after the transaction
| Item | Days |
|---|---|
| Capital gains tax, Form 1706 (from notarization) | 30 days |
| Donor's tax, Form 1800 (from the gift) | 30 days |
| DST, Form 2000-OT (5 days after the month ends) | up to 35 days |
| Estate tax, Form 1801 (from death) | 1 year |
Form 1904 requirements per case
| Case | Documents | Notes | Where to get them |
|---|---|---|---|
| E.O. 98 and one-time, Filipino or resident alien | Any government-issued ID showing name, address and birthdate (proof of residence if the ID has no address) | 1 photocopy; online, a selfie holding the ID | PhilSys, passport, driver's license |
| Transfer by succession (estate) | Death certificate, or extrajudicial settlement / affidavit of self-adjudication | 1 photocopy | PSA; notary |
| First-time jobseeker | Barangay certification of residency and first-time jobseeker status | 1 certified true copy (RA 11261) | Your barangay |
| Married applicant | Marriage contract | If applicable | PSA |
| Through a representative (local) | Special power of attorney and IDs of both | If applicable | Notary |
| E.O. 98, foreign national (non-resident) | Passport bio page; apostilled or consularized SPA and IDs for a representative | 1 photocopy | Your passport; embassy or apostille office |
Source: documentary requirements printed on page 2 of BIR Form 1904 (October 2025). Need the settlement deed? Use our extrajudicial settlement generator.
Which TIN form is yours?
1901, 1902, 1903, 1904 or an update?
1Do you (or the estate) already have a TIN?
Yes → use it; update details with Form 1905. No → continue.
Employee
Form 1902
Filed by the employer.
Self-employed or company
Form 1901 or 1903
Before starting business.
Neither
Form 1904
EO 98, first-time jobseeker, one-time transaction, estate, passive income.
2Then file the transaction's return
1706, 1707, 1800, 1801 or 2000-OT, by its own deadline.
Box-by-box guide to Form 1904
| Item | Label | What to write | Example | Common mistake |
|---|---|---|---|---|
| 1–3 | Date of registration, PhilSys card number, RDO code | PCN if you have one; BIR fills the rest | — | Writing the transaction date |
| 4 | Taxpayer type | One of six: EO 98 Filipino / Foreign, One-Time Filipino / Foreign, Passive Income Earner, Estate | One-Time Transaction – Filipino Citizen | An heir ticking 'Estate' for their own TIN |
| 5–6 | Foreign TIN; country of residence | For foreigners and Filipinos abroad | — | — |
| 7A / 7B / 7C | Taxpayer's name (individual / non-individual / estate or trust) | For an estate: ESTATE of the decedent's full name | ESTATE of JUAN S. DELA CRUZ | Using an heir's name for the estate |
| 8–9 | Date and place of birth (or organization) | For an estate: the decedent's details | 05/14/1950, Iloilo City | — |
| 10–13 | Local and foreign address, municipality code, date of arrival | Full address in the 10 sub-fields | Brgy. Poblacion, Iloilo City | Missing ZIP code |
| 14–19 | Gender, civil status, contact, email, parents' names | As on your PSA records | you@example.com | Shared email address |
| 20 | Identification details | Type, number and validity of your ID | Passport P1234567A | Expired ID |
| 21–25 | Part II – Spouse information | If married | Employed locally | Left blank when married |
| 26 | Purpose of TIN application (A–J) | Tick the transaction | E. Sale of real property (capital asset) | Ticking 'Others' when a letter fits |
| 27–32 | Part IV – Withholding agent / accredited tax agent | Only if an agent files for you | — | Filling it with the buyer's details |
| 33 | Declaration | Taxpayer or authorized representative signs | Signature over printed name | Representative without an SPA |
Labels from the official BIR Form 1904, October 2025 (ENCS). Download only from the BIR.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| An heir uses their own TIN for the estate | eCAR stalls; the estate return is misfiled | Register the estate under 'ESTATE of …' with Form 1904 |
| Applying for 1904 when you already have a TIN | Two TINs: criminally punishable | Use your existing TIN for the sale or donation |
| Getting the TIN after the 30-day deadline | Late capital gains or donor's tax: surcharge and interest | Register before or right after notarization |
| Relying on the estate tax amnesty | The amnesty closed on 14 June 2025; regular rules apply | Compute estate tax under current law |
| Foreign representative without an apostilled SPA | RDO refuses the application | Have the SPA apostilled or consularized abroad |
Buod sa Tagalog
Ang BIR Form 1904 ay para sa mga nangangailangan ng TIN pero hindi empleyado at walang negosyo: walang trabaho na kailangan ng TIN sa bangko o gobyerno (EO 98), first-time jobseeker, nagbebenta o nagdo-donate ng ari-arian, o tagapagmana na nag-aayos ng estate. Libre ito at puwedeng i-file sa ORUS o sa RDO. Ang estate ay may sariling TIN, hiwalay sa TIN ng mga tagapagmana.
Frequently asked questions
+What is BIR Form 1904 used for?
It registers one-time taxpayers and persons getting a TIN under Executive Order 98 to transact with government offices or banks. The October 2025 version covers six taxpayer types, including estates and passive income earners, and ten purposes such as property sales, donations, succession and first-time jobseekers.
+Can an unemployed person get a TIN using Form 1904?
Yes. Choose 'E.O. 98 (Filipino Citizen)' and the purpose 'Dealings with Banks' or 'Dealings with Government Agencies'. Bring a government ID showing your name, address and birthdate. It is free, in ORUS or at the RDO of your residence. Keep the same TIN when you are later hired.
+Does a deceased person's estate need its own TIN?
Yes. The estate is registered as 'Estate (Non-Business)' under 'ESTATE of' the decedent's name, using Form 1904 with the death certificate or the settlement document. The estate tax return (Form 1801) and the eCAR are processed under that TIN, not the heirs'.
+Where do I file Form 1904 for a property sale or estate?
Under RMC 75-2026: online through ORUS, or manually at the RDO of your residence or where the return will be filed. For an estate, the RDO of the decedent's business head office if the decedent was in business, otherwise where the estate return is filed (Q10). The eCAR is a separate step with a fixed office, whatever channel you used to file and pay (Q4): the RDO where the property is for a sale of land or a house; the RDO of the donor's residence for a donation; and, for an estate, the RDO that issued the estate's TIN (or the RDO where the decedent's business is registered).
+Can I apply for Form 1904 online through ORUS?
Yes. RMC 121-2023 lists TIN issuance for EO 98 and one-time transaction taxpayers among ORUS's primary registration functions. Upload a clear copy of your ID and any document your case needs, such as the death certificate for an estate.
+Can a foreigner buying a condominium use Form 1904?
A foreign national with a one-time transaction in the Philippines uses Form 1904 as 'One-Time Transaction – Foreign National', with the passport bio page. A representative acting for a non-resident needs an apostilled or consularized special power of attorney.
+What is the difference between Form 1902 and 1904?
Form 1902 is for employees earning salary and is filed by the employer. Form 1904 is for people who are not employed and not in business but need a TIN for a transaction: EO 98 applicants, first-time jobseekers, sellers, donors, estates and passive income earners.
+What do I do after getting a TIN for a one-time transaction?
File the transaction's return by its deadline: Form 1706 for capital gains tax on a capital asset within 30 days of notarization, Form 2000-OT for documentary stamp tax by the 5th day of the following month, Form 1800 for a donation, or Form 1801 for an estate. Then get the computation sheet and the eCAR from the office fixed by RMC 75-2026: the RDO where the property is (sale), the RDO of the donor's residence (donation), or the RDO that issued the estate's TIN (estate).
Sources and references
- BIR Form 1904 (October 2025 ENCS) — official form, items 1–33 and documentary requirements (checked November 12, 2026)
- RMC 97-2025 — revised registration forms (checked November 12, 2026)
- RMC 75-2026 — where to get a TIN for property transactions and estates; ONETT deadlines (checked November 12, 2026)
- RMC 75-2026, full signed text — Q4 (eCAR processing office) and Q10 (where to apply for a TIN for a one-time transaction) (checked November 12, 2026)
- RMC 56-2024 — eCAR processed by the RDO with jurisdiction over the transaction, regardless of where the return was filed (checked November 12, 2026)
- RA 11261 (First Time Jobseekers Assistance Act) — free government documents for first-time jobseekers (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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