1999 Toyota Tacoma fuel fillter.

The fuel filter is in a metal cylinder, located either on the rear frame rail or in the engine compartment, depending on the Model Year and vehicle. You may also find it under the injection manifold on some models.

Unbolt the retaining screws and remove the protective shield from the fuel filter.
Place a pan under the delivery pipe to catch the dripping fuel and SLOWLY loosen the union bolt to bleed off the fuel pressure. The fuel system is under pressure. Release pressure slowly and contain spillage. Observe all "No Smoking/No Open Flame" precautions

Remove the union bolt and drain the remaining fuel.
Disconnect and plug the inlet line.
Unbolt and remove the fuel filter.

To install:

When tightening the fuel line bolts to the fuel filter, use a torque wrench. The tightening torque is very important, as under or over tightening may cause fuel leakage. Insure that there is no fuel line interference and that there is sufficient space between the fuel lines and other components.

Coat the flare unit, union nut and all bolt threads with light engine oil.
Hand-tighten the inlet line to the fuel filter.
Install the fuel filter and then tighten the inlet line nut to 22 ft. Lbs. (29 Nm).
Reconnect the delivery pipe using new gaskets and then tighten the union bolt to 22 ft. Lbs. (29 Nm).
Run the engine for a short period and check for any fuel leaks.
Install the protective shield.

Part of the exhaust manifold needs to be loosened in order to gain access to some of the nuts that hold the fuel filter. If you go to the dealer, they'll tell you it's a non-serviceable item.