2008 Polaris Sportsman 500 EFI/X2/Touring/500 H.O. Service Manual, Page 191Get this manual
BODYSTEERINGSUSPENSION X2 Seat OperationConfiguring Cargo Box For Passenger Riding
1Unlatch the driver seat backrest by turning the engagement knobs on each side in the directions shown below4Fold the driver seat backrest down into place to serve as the passenger seat bottomPassenger Backrest
Driver Seat BackrestPassenger Seat Bottom 52While pulling the backrest towards the front of the ATV, lift up on the passenger backrest loop that is face down in the cargo boxDriver Seat Backrest Lift the latch on the passenger backrest to set the proper backrest height desired by the passenger