You should report rental income of all of your solely owned properties in your Tax Return - Individuals (B.I.R.60). The rental income for each of the properties for which you are a joint owner or an owner in common is to be reported in a Property Tax Return (B.I.R.57). Annual Property Tax Returns are issued to the owners of jointly-owned or co-owned properties on a property-by-property basis, and can be completed and submitted by any one of the owners.