Washington Prorate: IRP on License Express

Quick Answer

Washington runs IRP ("prorate") through the Department of Licensing’s Prorate and Fuel Tax program, with all online business in License Express — which replaced the old Taxpayer Access Point (TAP) in March 2025. New accounts file the IRP application with an Established Place of Business form and the current Form 2290 showing tax payment; at renewal, a current stamped 2290 is required for combinations at 55,000 pounds or more purchased 60 or more days ago. One system quirk to know: License Express rejects duplicate filenames, so each vehicle’s Schedule 1 file must be renamed before upload.

Washington’s prorate program migrated systems in early 2025: the Taxpayer Access Point that older guides describe is gone, replaced by License Express, and former TAP users had to actively transfer their accounts. The program itself — who registers, what documents travel with the application — carried over intact.

Accounts and applications

IRP applies to commercial vehicles over 26,000 pounds GVW running two or more jurisdictions, vehicles with three or more axles at any weight, qualifying combinations, and Washington-titled vehicles operating interstate. A new account files the IRP Application (Form 450011) with the Established Place of Business form, current Washington registrations matching the account name exactly, USDOT numbers, lease paperwork where applicable — and the federal Heavy Vehicle Use Tax form (2290) showing current tax payment. Submit through License Express, by mail to Motor Carrier Services, or in person at a prorate and fuel tax office.

Renewal notices mail 90 days before your account-specific expiration, and the renewal runs through License Express — with invoices appearing in your account letters within about 24 business hours.

The 2290 rules — including the filename quirk

At IRP renewal, Washington requires a current stamped copy of the Form 2290 for all vehicles running a combination of 55,000 pounds gross vehicle weight or more with a purchase date of 60 days or more ago — the 60-day carve-out for new purchases is written right into the requirement. For intrastate heavy trucks renewing tabs, the DOL accepts the validated Schedule 1 for the current period, a receipted Schedule 1 showing proof of filing, or the 2290 plus Schedule 1 with the front and back of the cancelled check, and it recognizes the 5,000-mile (7,500 agricultural) suspension categories.

The upload rule that stalls renewals: License Express will not accept multiple files with the same name. Uploading Schedule 1s for several vehicles means renaming each file on your computer first — truck101-2290.pdf, truck102-2290.pdf — before the system will take them.

Contacts

Motor Carrier Services (prorate): 360-664-1858, motorcarrierservices@dol.wa.gov, with prorate and fuel tax field offices findable from the DOL’s IRP page. Intrastate commercial vehicle questions: 360-902-3900. USDOT numbers are required for intrastate CMVs at 10,001 pounds GVWR and up.

Frequently asked questions

What happened to Washington TAP?
It was retired: License Express replaced the Taxpayer Access Point for prorate and fuel tax accounts in March 2025, and existing TAP users had to transfer their accounts (access codes were emailed in February 2025). Any guide walking you through TAP screens is out of date.
What 2290 proof does Washington require at IRP renewal?
A current stamped copy of the Form 2290 for every vehicle running a combination at 55,000 pounds GVW or more that was purchased 60 or more days ago. The e-file watermarked Schedule 1 serves as the stamped copy — and each vehicle’s file needs a unique filename before License Express will accept the upload.
Do intrastate Washington trucks need the 2290 too?
Yes, at tab renewal — when the vehicle is registered for highway use, driven on public highways, and declared over 55,000 pounds gross weight. Washington accepts the validated or receipted Schedule 1, or the 2290 with both sides of the cancelled check, and honors the mileage-suspension categories.
When does my Washington prorate account renew?
On your own account-specific expiration — Washington mails the renewal notice 90 days ahead, and the renewal itself processes in License Express with the invoice landing in your account letters within about a business day.

Related guides

More in State Motor-Carrier Portals & IRP Offices

Official sources

Agency rules, fees and contacts can change — confirm current requirements with the agency before acting. This guide is general information for truckers, not tax or legal advice.

Need your stamped Schedule 1 for the paperwork above?

E-file Form 2290 with Send 2290 and download the IRS-watermarked Schedule 1 — typically within minutes of IRS acceptance.

E-File Form 2290