Too tall to face rear?

Our daughter is in the top 99% of height for her age and at 10 months the shoulder straps are already two inches below her shoulders. The manufacturer's all say that the straps must be in the middle or low position when rear facing, but she's not a year old yet. Do I move her to face foward at 10 months or put the shoulder straps to the top setting?

What seat is she in?
Really, you should leave her rearfacing and keep using those lower slots, as seems to be recommended. You want the straps to be holding her down in the seat so she won't ramp up and out of the seat in a crash..when they are above her shoulders, they won't protect her and hold her down as well.
If the next slots truly can't be used, and they are way above her shoulders, and the straps are actually falling off her arms or she's leaning out of the seat, the best choice you can make is to buy her a new seat that fits her better rearfacing. Being tall doesn't mean her neck bones are developed enough to hold her spinal cord from snapping in a crash, so she needs to stay rearfacing till at least age one, preferably till her head is at the top of the car seat or she is at the 30-35 pound weight limit (as recommended by the AAP...1 year and 20 pounds is just the "bare minimum"...kind of like saying one glass of koolaid really does have enough vitamin C for optimal health, when really it's just enough to prevent scurvy)

Anyway, keep the straps at or below her shoulders (at most, maybe half an inch above her shoulders if the seat manual allows use of all slots rearfacing....and some seats DO), and keep her rearfacing. I hope you *don't* need a new seat, but if that's what it takes for her to be safe, it's definitely worth it.

Follow the car seat manual & shop around for a more inclusive seat if you need to ... many allow toddlers RF to 30-35 pounds

In my pictures below you'll see my preschooler remained happily RF way past 12 months old & if you click the link about her you'll see many other kids who remained RF up to 3-5 years old! Kids are quite bendy & usually more comfortable with their feet supported rather than dangling loose

http://www.car-safety.org/rearface.html has loads of info with excellent related links....

Always remember you can visit a child passenger safety technician for free help > http://www.seatcheck.net/