With the U shaped dinette we have there is one position that is rear facing right behind the driver's seat. It has upper anchor but you must use the lap belt (no lower LATCH system). Also, we take out the foam cushion to get a tighter fit and turn the table sideways or take it out.
2017 Forester 2291S
2015 Honda Accord on Master Tow Dolly
1999 Jeep Cherokee flat tow