BIR Form 1904: One-Time Taxpayers and EO 98 Registrants

BIR Form 1904 is the application form you use to get a Tax Identification Number (TIN) if you are not a regular employee or business owner. It covers two types of applicants. Choose your path below to see requirements, steps, and tips specific to your situation.

Download BIR Form 1904

EO 98 Path

I am a student, OFW, or unemployed

EO 98 Registration — Get your TIN for government transactions.

ONETT Path

I am Selling Property or Settling an Estate

One-Time Taxpayer (ONETT) — For capital gains & estate tax.

What is BIR Form 1904?

BIR Form 1904 is officially called the Application for Registration for One-Time Taxpayer and Persons Registering under Executive Order 98.

It is used to apply for a TIN, but it is a limited-purpose registration. It does not register you as a business owner or an employee. Think of it as a “basic TIN” for people who need one primarily for identification or a single financial transaction.

Important: Form 1904 is NOT for starting a business (use Form 1901) and NOT for new employees (use Form 1902). Using the wrong form can delay your TIN.

Who Needs BIR Form 1904?

You need Form 1904 if you fall under any of these categories.

Under Executive Order 98 (EO 98):

Students who need a TIN to open a bank account
Unemployed individuals applying for a government ID
OFWs and balikbayans who need a TIN for financial transactions
Filipinos applying for an NBI clearance, passport, or driver’s license
People registering for PhilHealth, Pag-IBIG, SSS, or GSIS as self-paying members
Individuals applying for a SIM card or PhilSys National ID

As a One-Time Taxpayer (ONETT):

Individuals selling real property classified as a capital asset
Individuals selling shares of stock not listed on the stock exchange
People donating property (donors tax transaction)
Heirs settling an estate (estate tax transaction)
Passive income earners with no regular business activity

Foreign nationals:

Non-resident foreigners applying for a Special Temporary Permit (STP) from the PRC
Non-resident foreigners on a temporary work assignment in the Philippines for less than six months

BIR Form 1904 vs Other BIR Registration Forms

Knowing the difference helps you avoid submitting the wrong form and wasting your time.

Form	Who Uses It
1901	Freelancers, self-employed, professionals
1902	New employees
1903	Corporations and partnerships
1904	Students, unemployed, one-time taxpayers

How to Fill Out Form 1904

Focus on these critical fields. Each highlighted field directly affects your application outcome.

Part I — Taxpayer Information

Field 1: Date of Registration
Write today’s date in MM/DD/YYYY format. Example: 04/17/2026.

Field 2: PhilSys Card Number (PCN)
Write your PhilSys National ID number here if you have one. Leave blank if you do not have a PhilSys ID yet.

Field 3: RDO Code
Leave this blank. The BIR officer at the RDO fills this in for you.

Field 4: Taxpayer Type
Mark the box that matches your situation. Choose from:

EO 98 (Filipino Citizen): for most students, unemployed, and OFWs
EO 98 (Foreign National): for foreigners needing a TIN for government transactions
One-Time Transaction (Filipino Citizen): for property sales, donations, estate settlements
One-Time Transaction (Foreign National): for foreign nationals with a single Philippine tax event
Passive Income Earner Only: for individuals earning only from interest, dividends, or royalties
Estate (Non-Business): for estates of deceased persons with no business activity

Field 5: Foreign TIN
If you are a foreign national with a tax ID from your home country, write it here. Filipino citizens leave this blank.

Field 7A: Taxpayer’s Name
Write your full legal name in this order: Last Name, First Name, Middle Name. Use exactly the name on your birth certificate or valid ID.

Field 8: Civil Status
Mark the correct box. Your civil status affects your tax exemptions on future filings.

Field 9: Spouse Information
If married, write your spouse’s TIN (if they have one), full name, and employer details. Leave blank if your spouse is unemployed or has no TIN yet.

Field 10: Date of Birth
Write in MM/DD/YYYY format. Example: 01/15/1998.

Field 11: Telephone Number
Write your active mobile number. The BIR may contact you here for follow-up.

Field 13: Local Address
Write your complete residential address including barangay, city or municipality, and province. This determines which RDO handles your registration.

Field 14: Zip Code
Write the correct postal zip code for your address.

Field 20: Identification Details
Write the type, number, effectivity date, and expiry date of the valid ID you are submitting. Example: Passport, P1234567A, 01/01/2022, 01/01/2032.

Part II: Spouse Information (If Married)

Fill in your spouse’s employment status, employer name, and employer’s TIN if they are currently employed. Leave blank if your spouse is unemployed, self-employed without a TIN, or if you are single.

Part III: Transaction Details

Field 26: Purpose of TIN Application
Mark the letter that matches your reason for applying.

Letter	Purpose
A	Dealings with Banks
B	Dealings with Government Agencies
C	Tax Treaty Relief
D	Sale of Shares of Stock
E	Sale of Real Property (Capital Asset)
F	Sale of Real Property (Ordinary Asset)
G	Donation of Property
H	Transfer of Property by Succession (Death)

If your purpose is not listed, mark Others and write the specific reason.

Field 27: Tax Type
This is auto-determined based on your purpose. For EO 98, leave this section as N/A.

Pro Tip: Use the January 2024 revision of Form 1904. Any RDO no longer accepts the 2018 version.

Document Requirements

Prepare these documents before your visit or online application. Requirements differ based on your path.

EO 98 Registration

Valid Government-Issued IDPassport, PhilSys ID, Driver’s License, or Postal ID
PSA Birth CertificateOriginal or certified true copy
Filled-Out BIR Form 1904January 2024 revision

One-Time Transactions

Deed of Absolute SaleNotarized copy for property transactions
Transfer Certificate of TitleOriginal owner’s copy or certified true copy
Death Certificate (PSA)Required for estate tax settlement only
Extrajudicial SettlementIf applicable, with newspaper publication proof
Valid Government-Issued IDOf the seller or authorized representative
Tax Declaration / Zonal ValueFrom the local assessor’s office

How to Submit Your Application

Choose the method that works best for you. We recommend ORUS Online for faster processing.

ORUS Online

Go to orus.bir.gov.ph and create an account

Submit TIN Application

Select ‘TIN Application’ from the main menu
Choose ‘BIR Form 1904‘ as your form type
Fill in personal information and taxpayer type
Upload scanned copies of required documents
Review your application summary for accuracy
Submit your application electronically
Download your TIN confirmation within 24 hours

RDO Walk-In

Best for property/estate tax transactions

Locate your Revenue District Office (RDO) using the BIR website
Bring completed Form 1904 and all required documents
Submit to the Registration Section and get a queue number
Wait for processing and verification of documents
Receive your TIN Certificate on the same day

Walk-in is recommended for ONETT transactions that require document verification at the RDO.

Fees & Processing Times

Form 1904 registration is completely free. No hidden fees—beware of fixers who charge for this service.

Registration Fee

PHP 0.00

Free per RMC 14-2024

Walk-In Processes

Instant

Same-day TIN issuance

Online (ORUS)

< 24 Hours

Average turnaround time

Form Version

Jan 2024

Latest accepted revision

Don’t Make These Mistakes

Common errors that delay or invalidate your application

Wrong Name Order: Write your name as: LAST NAME, FIRST NAME, MIDDLE NAME. Many applications are rejected because of inverted name formats.
Confusing EO 98 with ONETT: EO 98 is for students/unemployed needing a TIN for ID purposes. ONETT is for one-time property or estate tax transactions. Selecting the wrong one delays processing.
Using the Outdated 2018 Form: Only the January 2024 revision of Form 1904 is accepted. Download the latest version from the official BIR website or ORUS portal.
Submitting to the Wrong RDO: Your application must be filed at the RDO that has jurisdiction over your residential address, not your workplace or school location.
Paying Fixers for a Free Service: Form 1904 registration has zero fees. Anyone asking for payment is not authorized by BIR. File directly or use ORUS.

FAQs

BIR Form 1904 is used to apply for a TIN if you are not an employee or business owner. It covers two groups: people who need a TIN for a single government or financial transaction (one-time taxpayers), and people registering under Executive Order 98 such as students, unemployed individuals, and OFWs who need a TIN for banking or government ID purposes.

Yes. EO 98 and one-time transaction applicants can apply through ORUS at orus.bir.gov.ph. Create an account, select New Registration, choose EO 98 or One-Time Taxpayer, fill out the online form, upload your valid ID, and submit. Your TIN is sent to your registered email within the same business day in most cases.

For EO 98 applications, go to the RDO that covers your residential address. For one-time transaction applications such as property sales or estate settlements, go to the RDO where the property is physically located, not where you live. Submitting to the wrong RDO will result in rejection or delays in transfer.

Yes, your EO 98 TIN is permanent and carries over when you start a business or get employed. You do not apply for a new TIN. Instead, file BIR Form 1905 at your RDO to update your registration status from EO 98 to self-employed (Form 1901) or employee (Form 1902), keeping the same TIN throughout.

Once your TIN is issued, log in to your ORUS account at orus.bir.gov.ph, go to Registration Services, and click Digital TIN ID Application. Your Digital TIN ID is generated instantly as a PDF containing your TIN, full name, date of birth, and a QR code. It is a valid government-issued ID under RMC No. 120-2023 and is accepted by banks, employers, and government agencies.

Conclusion

BIR Form 1904 is the simplest and fastest way for students, unemployed individuals, OFWs, and one-time transaction taxpayers to get a TIN in the Philippines. Whether you need a TIN to open a bank account, process a government ID, sell a property, or settle an estate, Form 1904 covers all of these situations with a straightforward application process that is completely free.

The online route through ORUS at orus.bir.gov.ph is the most convenient option in 2026. You can complete the entire application from your phone or computer, upload your valid ID, and receive your TIN via email within the same business day. If you prefer to go in person, your assigned RDO can process your Form 1904 in as little as 15 minutes.

BIR Form 1904: One-Time Taxpayers and EO 98 Registrants

What is BIR Form 1904?