yung ME1 ang gagamitin lagi nating tandaan na even we changes our status on the last day of the year sa ITR or Alphalist we always consider as if its happen beginning of the year

Pano po ba gumawa ng alphalist report ng Employees na nagChange status po at the mid of the year. Kasi ME po sya ng Jan-Oct then ME1 sya for the remaining months. Yung ME1 po ba ang gagamitin nya when doing the the annual tax or separate na alphalist report po? Thanks po to anyone who could enlighten me with this.