I need to know where the fuel filter is on an 1988 Jeep Wrangler?

You have an air leak around the throttle body

you are saying it is getting spark, and fuel, right? If it is getting spark, and fuel in to the throttle body, check compression-make sure the Mass Air Flow sensor is plugged in, and double check your spark-you say you replaced all those ignition items, but do not say that you have spark.

Yes it could be debres in the tank- it could also be a dying fuel pump or a combination of both

check maf and tps sensor

It does sound like a vacuum leak. Get a can of WD-40 and start spraying around the carb. It will rev up, and U can pin point the loose vacuum hose, are crack vacuum hose.

Ok... If you have any experience with carbs, you can get a rebuild kit. The most important part of any rebuild is to clean out obstructions in the passageways. Most times this can be done by using carb cleaner and spraying compressed air through them.Most times, just spraying cleaner into carb while installed is a waste of time as debris usually consists mainly of fine rust particles from inside the fuel tank, which will remain in the fuel bowl unless physically removed. If you can't do this, next best option is to search local junkyards for a similar unit. When replacing, cut the fuel line in a convenient place ahead of the carb inlet and put an aftermarket filter in the line, to prevent debris from re-entering and causing further problems. Most carbs have the adjustments blocked off. before using, it is wise to have someone who knows how to remove those plugs, do this for you so you can adjust it after installed.
Good luck

under vehicle, driver side,below seating area,near fuel tank, mounted on frame rail, in fuel line.

Look underneath inside the Frame Rail.

Did you check the fuel filter? Did you check pump pressure? A faulty pump or a partially plugged filter can do this. Obviously filter is the first thing... it's easy to do and is often neglected, likely overdue for service anyhow! There are other things that can also cause your problem but I'd look at the common stuff first!
Good luck

check your fuel pump relay and your ignition switch those numbers you gave for voltage are not right, please recheck that you have a ground and 12volts at the pump while cranking please rate -jeff