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The tutorial explains how to capture and save photos in JPG format on an iPhone. By default, iPhones save photos in HEIC format, but this can be changed. To do so, users should open the Settings app, scroll to Camera, and tap on Formats. They should then change the selection from “High Efficiency” to “Most Compatible.” After relaunching the camera, users can take a photo and save it in JPG format by tapping the share button and selecting "Save to Files." The video emphasizes that the file name will reflect the JPG format when transferred to a PC. The tutorial concludes with a prompt to subscribe to the channel for more content.