On the 2006+ model, aka Jetta V, it is located underneath the passenger side dash in the vehicle foot well. Here's how to remove it: 1. If you look under the dash there are two plastic screws (the big flat top kind). 2. Remove those screws and then pull down the foam cover that the screws were holding up, you will see a rectangle cover. 3. You may have to pull the foam away from other trim, but it is very flexible. 4. The rectangle cover has the word “OPEN -->.”. Slide it open in the direction of the arrow. 5. The filter can be easily removed by just pulling it down.