Determine the direction of the air flow. Different systems put the filter in different places, but most commonly it is located in the air return duct. This means that air will be sucked through the filter before entering the mechanical equipment. To determine air flow direction hold a thin strip of paper in front of the duct while it is operating and see which direction the paper is pulled or blown.
Examine the filter. Generally the edge of the filter is marked with an arrow which points in the direction of the airflow. In other words, the air travels from the tail of the arrow toward its point. If there is no arrow, the side that is stronger or reinforced by cardboard or wire mesh is the side the arrow should be pointing to. Air flows from the weaker side to the stronger side.
Install media filters in either direction. Window air conditioning units often have a media filter that is simply a loosely woven mesh. The mesh fits inside a plastic housing on the inlet side of the unit to prevent dirt from collecting on the cooling coils. Air is drawn through the mesh, then passes through cold coils and is blown back into the room. If one side of the mesh is denser, it should face toward the coils. If both sides are the same it does not matter which direction it faces.