I towed a 2004 for several years. It was an automatic 4x4 and required the driveshaft disconnect. It would do well as long as I kept it cleaned and lubed. This had to be done every time I drove or towed in the rain. I would never do that again. Mine had a button on the side of the 4x4 shifter then had neutral and 4 low. I saw and talked to several people towing them. The secret is to find a true manual transfer case. It will have 2h, 4h, n, 4L. I have been told they quit offering these somewhere around 2002. The transfer cases like mine were not true neutral. If I put my transfer case in neutral and jacked it up, the front and rear tires were still connected. You will not find any Toyota dealer that will tell you it is ok but there are some out there doing it. I love my Jeep and it is easy to tow but I miss my Tacoma.