Chevrolet 2005 Tahoe Owner's Manual page 26

On extended models with rear bucket seats, the head
restraints need to be removed in order to fold the
rear seats. To do this follow these directions:
1. Lift the head restraints up until they stop.
2. Press in the button on the side of the head restraint
guide cap and lift up on the head restraint.
3. Do the same for the other cap.
The head restraint can be removed and stored in the
space provided in the folded up seat cushion.
To fold the seatbacks on the bucket seats, do the
following:
1-20
1. Pull up on the strap
loop located at the
rear of the seat
cushion and pull the
seat cushion up.
Then fold it forward.
If the seatback cannot fold flat because it interferes with
the cushion, try moving the front seat forward and/or
bringing the front seatback more upright.
2. Pull the seatback
release lever up and
pull the seatback
forward. Then fold it
until it is flat.