The easiest way would be to measure the distance between the inner edges of the UCA on a 4Runner and Tacoma to see if it will even bolt up properly. It should, but I've never tried.
I ask because looking at multiple companies, they list the same part number: Icon = 58450: UCA Kit 05+ Toyota Tacoma/07+ Toyota FJ/03+ 4Runner, Total Chaos = TC96504 05+ TACOMA PRERUNNER/4WD U.C.A. 03+ 4RUNNER/07+ FJ CRUISER U.C.A., and All-Pro = 3500T-AP-AARM-1.25PR All-Pro 4130 Chromoly Upper A-Arms??? Based on this I should be able to buy any UCA, right? Still
I bought SPC UCAs for my 4Runner and a Tacoma thinking the Tacoma would fit my Hilux. Two different part numbers. Turns out that the Hilux front end is the same as the 4Runner.