The mounting system may be utilized for towing vehicles wherein the mounting system may selectively accommodate either a fifth wheel hitch or a gooseneck hitch. The mounting system may include a structural frame member including at least one rail capable of being connected to a vehicle frame, wherein the rail includes at least one socket. The socket may be engaged with a receiving member, wherein the receiving member may be engaged with a leg of a fifth wheel hitch. A mid rail may be connected to the rails and may include a hitch ball socket that is capable of engagement with a hitch. Also provided is an underbed hitch mounting system having at least one socket and receiving member exposed above a bed of a vehicle. The system includes trim and ring brackets configured to cover the exposed socket and receiving members along the bed of the vehicle.