$\ce{H2SO5}$ has the Lewis structure shown below:
It is possible to assign the oxidation # of each atom by considering the electronegativities of the two atoms involved in each bond and assigning the bonding electrons to the more electronegative atom in each case. Oxygen atoms 3 and 4 are bonded to each other, so the bonding electrons are assigned one to each atom.
After assigning bonding electrons to the more electronegative atom in each bond, splitting the O-O bonding electrons and assigning lone pair electrons to the atom they are on, the oxidation # of each atom is found by the following formula:
$$ oxidation~number = group~number~of~element - assigned~electrons~in~the~structure$$
e.g. Oxygen 1: group # 6 (for oxygen) - assigned electrons 8 = -2 oxidation #
using these rules, the assigned oxidation #'s are:
Both H's: +1 each
Oxygens 1,2: -2 each
Oxygens 3,4: -1 each
S: +6
Note: there are no formal charges in the Lewis structure shown. There is another contributing form with single (dative) bonds to the two oxygens (# 2). This does not change the assigned oxidation numbers, but it does put 1- formal charges on the oxygens numbered 2, and a 2+ formal charge on the S.