I10 FUEL FILTER - Fixya Aug 22, 2012SOURCE: Replacing the fuel filter for 2001 Hyundai Elantra. it is above the tank next to the sending unit. remove tha bottom of the back seat and there is an access panel remove this and you'll see the fuel filter. Posted on Apr 24, 2009 Where Is the Fuel Filter Located on Vehicles | It Still Runs The Fuel filter for your Hyundai Accent is located under the seat cushion of your rear seat. Push your fingers between the seat cushion and the back of the seat. Pull the seat cushion up, toward you and simply remove the seat. The fuel filter is thus gazing at you, probably no larger than a half-dollar.