Tesla S Owner's Manual page 19

completely flat, you may need to move the front
seats forward.
To fold a rear seat, press the corresponding lever
and fold the seat forward.
Seating and Safety Restraints
Front and Rear Seats
Raising Rear Seats
Before raising a rear seat, make sure that the seat
belts are not trapped behind the backrest.
Pull the seat back upward until it locks into place.
To confirm that the seat back is locked in the upright
position, try pulling it forward.
Warning: Always ensure the seat backs are
locked in their upright position. Failure to do so
increases the risk of injury.
Head Supports
Seats include integrated head supports that cannot
be adjusted or removed.
Seat Covers
Do not use seat covers on Model S. Doing so could
restrict deployment of the side air bags if an
accident occurs. It can also reduce the accuracy of
the occupant detection system.
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