It flips down (so where your back touches while sitting in the seat flips down to where your butt sits).
and then if you open up the back door and then look at the bottom of the seat in the middle there is a pull strap to release the seat to flip it up. Then on the floorboards in the rear passenger seat (between the two) there is a metal tie down that a second strap can hook into so the seat doesn't flop around.