Neornithes Gadow, 1893 - living birds
   Neognathae Pycraft 1900 see Cohort Neognathae Pycraft, 1900
     Neoaves Sibley et al. 1988 see Subcohort Neoaves Sibley et al., 1988
       [Order] Strigiformes Wagler, 1830 - owls
         Family Strigidae Vigors, 1825 - owls
           Subfamily Striginae Vigors, 1825 - strange-eared owls
             Genus Otus Pennant, 1769
               Otus megalotis (Walden, 1875) - Philippine scops-owl
                 1 Otus megalotis megalotis (Walden, 1875) - Philippine scops-owl
                 2 Otus megalotis nigrorum Rand, 1950 - Negros scops-owl
                 3 Otus megalotis everetti (Tweeddale, 1879) - Everett's scops-owl