1992 Toyota Corolla fuel filter

Should be under hood, driver side, rear engine area, passenger side of master cylinder, mounted in fuel line

To add to what Blue said:

Best way to change it is to remove drivers wheel and stone guard, and access through the steering rod hole in frame.

Lower fitting is a double inverted flare, use a line wrench and spray some PB Blaster on it. Be very carefull not to round off the nut.

Also take the charcoal cannister off from above for better access.