It is under the dash on the passenger side.Remove the lower dash panel.You will need to remove the 2 t-25 screws.Then look up bye the firewall there will be a black cover with screws going from the bottom of the cover up towards the top of the dash.They are also t-25 screws.Remove all 4 of the screws.The front ones are tight.You might need to use a t-25 bit and a wrench.Then the cabin filter is in there.
Your information is very helpful. I assume the same applies for a '01 XC70? My husband attempted to access the cabin filter per these instructions. He would like to know: "How do you remove the lower dash panel after taking out the 2 t-25 screws? There seem to be clips of some sort that still hold the panel?"