The safest position in a vehicle is to sit upright, with feet on the floor, like you would in a chair, with a seat belt fastened. Airbags function with the assumption that passengers are sitting upright.
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the passenger seat next to the driver in an automobile, regarded as dangerous in the event of a collision.
Another reason the passenger seat behind the driver may be the safest is that the driver is likely to instinctively react to protect themselves in emergencies. Thus, the driver may unconsciously protect the driver's side more than the passenger's side, and with it, the passenger behind them more than passengers.