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Locating the Washer
Removing a plastic toilet seat washer is a fairly simple process, and one that may need to be performed as toilet seats age. First, locate the hinged plastic caps near the back of the toilet seat. Pop those caps up, either with your hands or a screwdriver, and examine the toilet seat assembly. Most likely, the tops of the bolts holding the toilet seat in place are visible below the caps. These bolts will need to be held in place while the nuts are unscrewed underneath the seat.
Unscrew the Nuts
Look underneath the back of the toilet. The bottom of the bolt, held in place by a tightened nut, should be visible. The plastic toilet seat washer is located underneath that nut. Use a screwdriver or crescent wrench to hold the bolt in place from the top. While holding the bolt still, use a socket wrench to twist the nut loose and remove it from the base of the bolt.
Remove the Plastic Washer
The plastic washer should be located between the nut and the underside of the toilet. Slide the plastic washer down off of the bolt. There may also be a plastic washer between the top of the bolt and the top of the toilet. Lift the toilet seat off of the toilet base to check and remove the washer if necessary.