how to lay down back middle seat

There is a handle on the side of the seat, you also need to make sure the head rest is folded down, and make sure you have the front row seats moved forwards temporarily while folding the seat down.

There are handles on the outside of the middle row seats that allow them to fold down. When I want to lower them all the way, I remove the headrest. To do that, slide the small plastic ring around one shaft to pull them all the way out. There is a nylon strap in each seat that allows them to go all the way flat. The center seat just has the strap to do it all. When done, they will all lay flat with the 3rd row seats in the don position.

you have to take the headrest out