This guide is for existing customers who have a fuel tax account (either aircraft distributor, fuel blender, fuel carrier, fuel distributor, fuel supplier, or fuel terminal operator) and want to file a return in License Express.
Filing a return involves reporting the following transactions about your motor, special, and dyed special fuel usage:
Here are the fuel types that you will be reporting your usage information about in this return:
| Fuel type | Description |
|---|---|
| Motor fuel | Any liquids commonly or commercially known, produced, exchanged, or sold as gasoline or defined as gasoline in statute. Ethanol and ethanol blends are included in this category. |
| Special fuel | Any liquids commonly or commercially known, produced, exchanged, sold, or used as fuel in diesel engines. Biodiesel, biodiesel blends, and renewable diesel are included in this category. |
| Dyed special fuel | Any special fuel product with red dye added to indicate that the fuel does not include federal or state fuel taxes. |
You can learn more about fuel tax compliance, including definitions, tax return information, supporting document instructions, due dates to report, and payment options, in the Fuel Tax Compliance Manual.
To file a fuel tax return in License Express, you will need:
*You should report all fuel amounts in gallons that are rounded off the nearest whole gallon. For example, 3.4 gallons would become 3 gallons, while 3.5 gallons would become 4 gallons. To convert liters into gallons, divide the number of liters by 3.785.
To learn more details about the required information, such as types of schedules, product codes, modes, etc., consult the Fuel Tax Compliance Manual.
You can enter receipt and disbursement information directly into License Express, or you can use a tax return template (i.e., Excel spreadsheet) specific to your type of fuel tax account and upload this file as an attachment into License Express. Here is how to submit fuel tax information with a template.
If you are setting up an account for yourself and appointing a service agent, or if you are registering on behalf of someone else as a service agent, you’ll also need:
1. Use a template to submit your fuel tax return based on the type of fuel tax account you have:
2. When the template file downloads into your web browser, open it and save a copy so that you can enter the required information from your receipts and disbursements. Make sure to save the template as xls or xlsx versions. Other excel versions will give an error when trying to upload the template.
Fuel tax returns are due by the 25th of each month, however, if one of these dates is a Sunday or holiday, your return will be due on the next business day. You can submit the fuel tax return online or by mail by 11:59 p.m. Pacific Standard Time (PST).
See fuel tax return and EFT due dates for the current year.
If you owe taxes after filing your fuel tax return, you can learn how to pay online through this guide, or you may mail a check. The check should be made out to the Department of Licensing and mailed to:
Department of Licensing
Prorate and Fuel Tax Services
P.O. Box 9048
Olympia, WA 98507-9048
We must receive your tax payments on or before the EFT due dates.
Contact your bank to set up EFT payments. You must make a separate payment for each license type.
Fuel tax return taxes are due by 11:59 p.m. Pacific Standard Time (PST) on the EFT due date. To see the EFT due dates, follow the link that was provided for the fuel tax return dates above.
If you pay after 11:59 p.m., it may not be posted to your account until the following day.
After you finish your filing online, you don't need to mail your return. In fact, doing so may make it take longer to process.
There is a penalty fee for late payments. The amount of this fee depends on when you file your return.
The table below shows the late payment fees. For example, if you file a September return and owe $100 in taxes on:
| If you don't pay by | You'll owe |
|---|---|
| Due date | 10% penalty |
| First day of the next month | 10% penalty and 1% interest per month |
Follow the steps below to file a fuel supplier/distributor/blender or aircraft distributor fuel tax return for your business, government agency, or sole proprietorship.
At any time, you may choose the “Save Draft” button to save your progress and return to this filing process in the future.
Note: The examples shown are for a fuel suppler account. However, fuel distributor/blender/aircraft distributor all have the same steps.
1. From your License Express dashboard, in the “Account” tab for your fuel supplier account, choose “View Returns.”
2. In the table under “Returns,” choose “File Now” for the period you want to file under.
3. Under “Information,” make sure you have the items you need. Choose the “Next” button.
4. Under “Operations,” indicate whether your organization had operations during the filing period:
5. At this stage, you can choose to cancel your fuel tax license. This means the account will no longer be valid after you file your return. All cancellations go into effect on the day of the month you list:
In the dropdown menu under “What is the last date of operation?” enter or select a date. The date should be the last day of the last month you’ll operate.
Note: Your fuel tax account license will be valid through the date you select, and you must file a return and pay taxes on the remaining inventory for every period your license remains active.
Choose the “Next” button.
6. Your next step depends on whether your organization has operations during the filing period:
7. If you have had operations during the filing period, at this stage, you can choose how to submit the receipts and disbursement information we need to process your return.
Under “Would you like to import your Receipts and Disbursements from an excel file?” indicate whether you want to import information or enter it manually into License Express.
8. On the “Receipts” screen, the amount of taxes you owe based on the receipts information you entered will appear above “Total Due.” If License Express determines that you owe taxes, this amount will appear above in red.
9. In the table under “Receipts,” you can review the receipts information License Express transferred from your tax return template:
10. Choose the “Next” button.
11. On the “Disbursements” screen, the amount of taxes you owe based on the disbursements information you entered will appear above “Total Due.” If License Express determines that we owe you a refund, this amount will appear above in green.
12. In the table under “Disbursements,” you can review the disbursements information License Express transferred from your tax return template:
13. Choose the “Next” button.
14. On the “Review,” screen, under “Tax Calculation,” review the information you entered for gallons received and gallons disbursed for each type of fuel. At this stage, you can make corrections:
Note: Aircraft distributor and blender accounts will have a section to input the beginning inventory. The aircraft distributor account will state aviation and jet fuel.
15. After you finish your review, click the checkbox to confirm that the information you provided is true and correct. Choose the “Next” button.
16. Under “Attachments,” indicate whether you want to submit files with your return:
17. Review your return information based on the information you have provided. If you didn’t have operations during the filing period, all the numbers will be 0.
Note: In this section, you will be allowed to add any comments that you would like to provide that may help with your return.
18. Choose the “Submit” button.
19. What you do next will depend on whether you have had operations in this filing period and whether you owe taxes or qualify for a refund:
20. If we owe you a refund, you can decide whether you want us to mail you a check or direct deposit the refund into your bank account. Choose the “Submit” button. You can now exit this guide and go back to your License Express dashboard.
21. Indicate how you want to pay your taxes:
22. Your next step will vary depending on which payment option you chose:
23. Under the “Pay with Bank Account” heading, enter the following information:
24. Under the “Pay with Credit Card” heading, enter the amount of taxes you want to pay under “Confirm Amount.” Choose the “Submit” button.
To complete your credit card payment, you can read about how to make a payment.
25. Under “Payment Options,” choose the “Pay Later” option. Choose the “Submit” button. You can exit this guide and go back to your License Express dashboard.
Follow the steps below to file a fuel carrier fuel tax return for your business, government agency, or sole proprietorship.
At any time, you may choose the “Save Draft” button to save your progress and return to this registration process in the future. Alternatively, if you decide you do not want to open a new fuel tax account, you may choose the “Delete Account” button to exit the registration process.
1. From your License Express dashboard, in the “Account” tab for your fuel carrier account, choose “View Returns.”
2. In the table under “Returns,” choose “File Now” for the period you want to file under.
3. Under “Information,” make sure you have the items you need. Choose the “Next” button.
4. Under “Operations,” indicate whether your organization had operations during the filing period:
5. At this stage, you can choose to cancel your fuel tax license. This means the account will no longer be valid after you file your return. All cancellations go into effect on the day of the month you list:
6. Your next step depends on whether your organization has operations during the filing period:
7. If you have had operations during the filing period, at this stage, you can choose how to submit the receipts and disbursement information we need to process your return.
Under “Would you like to import your information from an excel file?” indicate whether you want to import information or enter it manually into License Express.
8. In the table under “Schedules,” you can review the information License Express transferred from your tax return template:
9. Choose the “Next” button.
10. On the “Carrier Report” screen, review the information you entered for gallons of fuel loaded for each type of fuel. At this stage, you can make corrections:
11. After you finish your review, click the checkbox to confirm that the information you provided is true and correct. Choose the “Next” button.
12. Under “Attachments,” indicate whether you want to submit files with your return:
13. On the “Return Summary” screen, verify that you filed under the correct period.
Note: In this section, you will be allowed to add any comments that you would like to provide that may help with your return.
Choose the “Submit” button.
Follow the steps below to file a fuel terminal fuel tax return for your business, government agency, or sole proprietorship.
At any time, you may choose the “Save Draft” button to save your progress and return to this registration process in the future. Alternatively, if you decide you do not want to open a new fuel tax account, you may choose the “Delete Account” button to exit the registration process.
1. From your License Express dashboard, in the “Account” tab for your fuel terminal account, choose “View Returns.”
2. In the table under “Returns,” choose “File Now” for the period you want to file under.
3. Under “Information,” make sure you have the items you need. Choose the “Next” button.
4. Under “Operations,” indicate whether your organization had operations during the filing period:
5. At this stage, you can choose to cancel your fuel tax license. This means the account will no longer be valid after you file your return. All cancellations go into effect on the day of the month you list:
Note: That your fuel tax account license will be valid through the date you select, and that you must file a return and pay taxes on remaining inventory for every period your license remains active.
Choose the “Next” button.
6. Your next step depends on whether your organization has operations during the filing period:
7. If you have had operations during the filing period, at this stage, you can choose how to submit the receipts and disbursement information we need to process your return.
Under “Would you like to import your Receipts and Disbursements from an excel file?” indicate whether you want to import information or enter it manually into License Express.
8. In the table under “Receipts,” you can review the receipts information License Express transferred from your tax return template:
Choose the “Next” button.
9. In the table under “Disbursements,” you can review the disbursements information License Express transferred from your tax return template:
Choose the “Next” button.
10. On the “Inventory” screen you can review the inventory information License Express transferred from your tax return template. Choose the “Next” button.
11. On the “Review,” screen, under “Tax Calculation,” review the information you entered for gallons received, gallons disbursed, and inventory for each type of fuel. At this stage, you can make corrections:
12. After you finish your review, click the checkbox to confirm that the information you provided is true and correct. Choose the “Next” button.
13. Under “Attachments,” indicate whether you want to submit files with your return:
14. On the “Return Summary” screen, verify that you filed under the correct period.
Note: In this section, you will be allowed to add any comments that you would like to provide that may help with your return.
Choose the “Submit” button.