BIR Form 1904 for Estates in the Philippines – Everything You Need to Know (2025 Edition)
1 | What is BIR Form 1904?
BIR Form 1904 is the Bureau of Internal Revenue’s “Application for Registration for One-Time Taxpayer and Person Registering Under E.O. 98.” For estates, it is the vehicle for securing a Taxpayer Identification Number (TIN) for the Estate of a Deceased Person. The estate becomes a separate juristic-taxpayer under Philippine law the moment death occurs; it must therefore register before it can:
- file Estate Tax Return (BIR Form 1801 / eEstateTax)
- pay capital-gains, documentary-stamp, or value-added taxes on inherited or sold assets
- open a bank account in the name of the estate
- transact with the Land Registry, SEC, LTO, or local treasurers for transfer of title
2 | Legal Foundations
| Authority | Key Points for Estates |
|---|---|
| NIRC 1997, as amended • § 22(B) – “Estate” defined as a separate taxpayer. • § 90 – 97 – Estate-tax rules. • § 236(A) & (J) – Compulsory registration and TIN within 30 days from death. |
Establishes the duty to register and file within statutory deadlines. |
| RA 10963 (TRAIN Law), 2018 | Raised the basic estate-tax exemption to ₱5 million, flat 6 % rate, and reiterated electronic filing. |
| Revenue Regulations (RR) • RR 7-2012 • RR 11-2018 • RR 4-2021 |
Prescribe use of BIR Form 1904 and adopt the eONETT and eEstateTax platforms. |
| Revenue Memorandum Circulars (RMC) Notably: RMC 62-2018, 36-2019, 24-2022 |
Operational guidelines on TIN generation for estates, tagging of decedent’s TIN as “DECEASED,” and documentary checklists. |
3 | Who Must File and When
| Scenario | Who signs BIR Form 1904 | Deadline |
|---|---|---|
| No judicial settlement yet | The heir administering properties (“administrator-in-fact”) | Within 30 days from date of death |
| With court-appointed executor/administrator | Executor/administrator | 30 days from issuance of letters testamentary/administration (but not later than 30 days from death) |
| Non-resident estate (decedent was non-resident alien) | Any Philippine-based heir or the authorized local representative | 30 days from death |
| TIP: Even if an Estate Tax Return is not yet due (within 1 year, extendible), the TIN must already exist so the estate can receive income (rent, dividends) or sell assets. |
4 | Documentary Requirements (Original + Two Photocopies)
Duly accomplished BIR Form 1904 (2 pages)
Death Certificate (PSA or LCR certified)
Valid ID(s) of signatory – any government ID with photo & signature
Proof of Authority
- Letters testamentary/administration; or
- Notarised Extrajudicial Settlement with waiver of bond; or
- Special Power of Attorney if a representative files
TIN of the Decedent (if any) – for tagging as “DECEASED” in the Integrated Tax System
Barangay Clearance or Proof of Residence of the decedent at time of death
Optional (only if estate will continue the business of the deceased):
- Latest Mayor’s Permit, DTI/SEC papers, sample principal receipts/invoices (for later BIR Form 1901 registration)
No Registration Fee or Documentary Stamp Tax is imposed for one-time taxpayer estates. Fees apply only if the estate will keep operating a business.
5 | Step-by-Step Filing Procedure
| Step | Action |
|---|---|
| 1. | Fill out Form 1904 – indicate Estate of Juan Dela Cruz in “Taxpayer’s Name”; use the decedent’s date of death as “Date of Incorporation/Registration”. |
| 2. | Attach supporting documents (Section 4 above). |
| 3. | Submit at the RDO that had jurisdiction over the decedent’s residence at death (RDO code appears on decedent’s last filed return). If the decedent had multiple residences, choose the principal one or the RDO where the majority of real property is located. |
| 4. | BIR officer validates and issues a computer-generated TIN for the Estate (format: 4-digit branch code “000” plus check digit, distinct from decedent’s TIN). |
| 5. | Secure BIR Form 2303 (Certificate of Registration) if the estate will carry on business; otherwise, keep the TIN Issuance Slip for reference. |
| 6. | Update Books/Receipts only if the estate becomes a continuing business. Otherwise, wait until distribution before cancelling the estate’s TIN via BIR Form 1905. |
6 | Post-Registration Compliance
Estate Tax Return (BIR Form 1801 / eEstateTax).
- File within 1 year from death; extensions of up to 30 days for filing and up to 5 years for payment may be granted upon written request and reasonable cause.
Income Tax on Income of the Estate.
- If settlement exceeds the calendar year, the estate must file BIR Form 1701-A (if purely compensation) or 1701/1701A (if business income) every 15 April.
Withholding Taxes.
- Estates paying professional fees, rent, etc., must withhold and remit.
Value-Added Tax or Percentage Tax.
- Apply only if the estate continues a VAT/Non-VAT business of the decedent.
Books of Accounts & Invoices.
- Register books and have invoices printed only in the special case of ongoing business.
TIN Cancellation (BIR Form 1905).
- After all liabilities are settled and assets distributed, file 1905 to close the estate’s TIN.
7 | Penalties for Non-Compliance
| Violation | Penalty (minimum) |
|---|---|
| Late registration (beyond 30 days) | ₱1,000 plus 25 % surcharge on any tax due, plus 12 % annual interest (interest is now legal interest rate-based under TRAIN) |
| Failure to file Estate Tax Return | 25 %–50 % surcharge + interest; possible compromise penalty of ₱25,000 under RMO 7-2015 |
| Failure to withhold/Remit | 50 % of amount not withheld + interest |
| Failure to cancel TIN | Exposure to open audits; penalties only accrue if continuing business tax obligations are uncovered |
8 | Special Situations & Practical Tips
Decedent already had a TIN.
- The RDO “tags” that TIN as DECEASED; the estate still needs its own TIN via Form 1904.
Multiple heirs in different RDOs.
- File where the decedent resided; avoid duplicate estate TINs.
Estate continues business.
- Use Form 1901 (not 1904) in addition to 1904 if the estate opts to register as a “Resident Estate Engaged in Trade/Business.”
Estate receives passive income only (e.g., bank interest).
- Banks now require the estate TIN before releasing funds.
Digital Filing.
- Large RDOs have deployed eONETT kiosks that auto-generate the estate TIN upon scanning the death certificate, cutting processing time to ~15 minutes.
Banks freezing accounts?
- Present the estate TIN and a hold-order-release from the BIR to unfreeze, after paying estate tax on bank deposits (BIR Form 1906 for CAR).
Carrying out a small-value estate (≤ ₱5 million).
- Even if no estate tax is due because of the TRAIN exemption, the TIN and Estate Tax Return must still be filed to obtain a Certificate Authorizing Registration (CAR) for property transfers.
9 | Comparison with Other Registration Forms
| Form | Purpose | When Used for Estates |
|---|---|---|
| 1901 | Registration of self-employed individuals, estates engaging in business, trusts | Estate keeps operating a sole proprietorship of decedent |
| 1902 | Employee registration | Never – estates do not draw salaries |
| 1905 | Registration update or TIN cancellation | When estate is fully settled |
| BIR eREG (online TIN) | Electronic TIN issuance | Not yet available for estates; 1904 must be filed over the counter |
10 | Quick Checklist for Executors & Heirs
- 🔲 Obtain PSA death certificate.
- 🔲 Gather IDs and proof of authority.
- 🔲 Fill out BIR Form 1904 (print back-to-back).
- 🔲 File at proper RDO within 30 days of death.
- 🔲 Secure estate’s TIN; keep the issuance slip.
- 🔲 File Estate Tax Return (BIR Form 1801) within 1 year.
- 🔲 Pay estate tax or arrange installment.
- 🔲 Obtain CARs for each property.
- 🔲 Distribute assets and cancel estate TIN via BIR Form 1905.
11 | Frequently Asked Questions (FAQs)
| Question | Answer |
|---|---|
| Can we skip Form 1904 if the decedent already had a TIN? | No. The estate is a separate taxpayer; it needs its own TIN. |
| We filed 1904 late. Will BIR accept? | Yes, but expect penalties. Attach a penalty computation sheet or await assessment. |
| Is online filing possible? | As of July 2025, no. Estates must file in person or through an authorized representative. Pilot eREG modules for estates are under testing but not yet public. |
| Do small estates (< ₱200 k) still need a TIN? | Yes, because property registries and banks will not process transfers without a CAR, and a CAR needs the estate TIN. |
| What if the heirs are abroad? | A Philippine-based attorney-in-fact may file; attach notarised & consularized SPA. |
| How long does RDO processing take? | 15 minutes to 1 hour in eONETT-equipped offices; up to 3 working days elsewhere. |
12 | Conclusion
BIR Form 1904 may seem like a simple two-page document, yet it is the legal key that unlocks estate settlement in the Philippines. Filing it promptly:
- secures the estate’s own TIN,
- allows heirs to pay estate tax and transfer assets without delays, and
- shields executors from surcharges that can erode inheritances.
By following the steps and timelines above—and consulting a licensed tax professional for complex estates—you can navigate the estate-registration maze confidently and keep what rightfully belongs to the heirs.
This article provides general information only and does not constitute legal or tax advice. For bespoke guidance, consult a Philippine lawyer or CPA.