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Hip joint location (H-point) is an important design specification used by car seat manufacturers. Since most of the modern car seats are full-foam seats, the H-point location is primarily dependent on the quasi-static behavior of foam which is a highly nonlinear and viscoelastic material. In this work, a constitutive model is developed for flexible polyurethane foam. The stiffness characteristics of foam are described by a polynomial in displacement and the viscoelastic behavior is described by a convolution of the response with a kernel which is assumed to be a sum of exponentials. A system identification procedure, based on linear least squares fitting and ARMA modeling, is developed to identify the parameters from data collected in quasi-static foam experiments.