In NYC, the expectation is that all passengers will sit in the rear. The fourth passenger, if applicable, sits next to the driver. Five passengers, although feasible as far as seating is concerned, are not allowed in NYC.

Usually, when two couples share a taxi, one of the men will sit next to the driver and will pay the outbound fare. Later, the other man/ one of the other couple/ sits in the front and pays for the return trip.