TOYOTA 2012 Tacoma - Manual (Page 469)

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5-1. Essential information
Type B
Towing hook
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Emergency towing procedure
The engine switch must be in the ACC (engine off) or the ON
(engine running) position.
4WD models: Put the front-wheel drive control switch in H2.
Put the shift lever in N.
Release the parking brake.
CAUTION
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Caution while towing
●
Use extreme caution when towing the vehicle.
Avoid sudden starts or erratic driving maneuvers which place excessive
stress on the emergency towing eyelet/hook and the cables or chains.
Always be cautious of the surroundings and other vehicles while towing.
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If the engine is not running, the power assist for the brakes and steering
will not function, making steering and braking more difficult.