Folding the Seatbacks
For greater convenience, you can fold the entire seatback or fold the rear seatbacks individually.
To unlock the seatback, pull up the release handle, then tilt the seatback forward.

Location and pulling direction of the release handle for unlocking the right rear seatback

Location and pulling direction of the release handle for unlocking the left rear seatback
After returning the rear seatback to the upright position, press and rock the upper part of the seatback to make sure it is securely locked.
When returning the rear seatback to the upright position, be careful not to damage the seat belt webbing or buckle. Also, do not allow the seat belt webbing or buckle to be pinched by the rear seatback.
Test yourself
A quick Hyundai Accent quiz: every answer comes with an explanation and a link to the manual page.