Your name has value. Use it the right way.

NIL stands for Name, Image & Likeness. It’s the right of an athlete to earn money from their own personal brand — things like sponsorships, endorsements, social-media promotions, autograph signings, camps, appearances, merch with their name on it, and even video-game likenesses.

Before July 2021, NCAA rules banned college athletes from earning almost any money from their sport-related identity — even a Nike deal worth pennies could end their eligibility. In June 2021 the Supreme Court unanimously ruled against the NCAA in NCAA v. Alston, and by July 1, 2021 the NCAA adopted an interim policy that lets athletes earn NIL money as long as they follow their state’s law and their school’s policy.

Since then, NIL has become a massive market — top college quarterbacks and basketball players earn seven-figure deals, but the median NIL athlete earns a few hundred to a few thousand dollars a year from local sponsors and small brands. Both stories are real. The honest reality: NIL is not a lottery ticket — it rewards athletes who have built a real profile, a real audience, and real credibility.

The NCAA’s current NIL policy is intentionally light — most of the detailed rules come from your state and your school. But there are a few nationwide guardrails that apply everywhere:

• No pay-for-play. NIL money must be for your personal brand (endorsement, appearance, content), NOT payment to attend a specific school or perform on the field.
• No recruiting inducements. High-school athletes (and their families) cannot accept NIL money from a school, booster, or collective to commit to that school.
• Boosters & collectives are watched carefully. Deals from booster-funded collectives are legal in most states but are the #1 area where the NCAA and states investigate — every deal should have a real deliverable (post, appearance, autograph session), not just a payment.
• You must disclose deals to your school. Almost every D1 program requires you to report NIL deals through a compliance portal (INFLCR, Opendorse, Teamworks, or similar). Do this within the window your school specifies — usually 7 days.
• No conflicts with school sponsors.If your school has an exclusive Nike deal, you likely can’t sign your own Adidas deal while in team gear or on team grounds.

These rules apply across NCAA D1, D2, and D3. NAIA has its own (generally more permissive) policy, and JUCO programs vary. If you play at a specific level and are unsure, your school’s compliance office is the authoritative source — ask before signing.

NIL is regulated primarily at the state level, and every state is different. As of 2026, most states have passed NIL laws that broadly follow the NCAA’s framework but add their own quirks. A few key patterns:

• High-school NIL is state-by-state.Some states (California, New York, Florida, Texas, Illinois, and about 30 others) now allow high-school athletes to earn NIL money. Others still ban it — a deal that’s legal for a HS athlete in California can void eligibility in a state that bans it.
• Booster collectives are regulated differently. Some states allow direct booster-to-athlete payments through collectives; others require the payment to route through the school. This matters — where the money flows determines who reports the tax and who gets audited.
• Agent registration varies.Most states require NIL agents to register before representing athletes. If someone approaches you saying “I’ll get you deals, just sign here,” verify their state registration first.

Where to check: The NCAA publishes a state-by-state NIL map at ncaa.org. Your state high-school athletic association also publishes NIL rules for HS athletes.

Every time you post about a brand you have a paid relationship with, US Federal Trade Commission (FTC) rules require you to clearly and conspicuously disclose that the post is an ad. This is on top of your school compliance disclosure — the FTC rule is about protecting your audience from thinking your endorsement is unpaid.

What counts as a proper disclosure:

• Instagram / TikTok posts: Use #ad or #sponsored at the START of the caption (not buried after 30 hashtags). Also use Instagram/TikTok’s built-in “Paid Partnership” tag when the brand is a partner.
• Instagram / TikTok video / Reels:Say “this video is sponsored by X” in the first 3 seconds, AND include #ad in caption.
• Stories:Include a text overlay saying “#ad” or “Paid partnership” that stays on screen the full duration.
• YouTube / long-form: Verbal disclosure in the first 30 seconds AND written disclosure in the description above the fold.

What doesn’t count:Vague words like “partner,” “collab,” or “thanks to X.” A hashtag buried at the end of 30 other hashtags. A link in bio that says “affiliate.” The FTC has fined creators for each of these.

NIL income is taxable income. The IRS treats you as self-employed for NIL money — which means the brand doesn’t withhold anything from your check, and you’re responsible for paying income tax AND self-employment tax (Social Security + Medicare, about 15.3%) on what you earn.

• 1099-NEC:Any brand that pays you $600+ in a calendar year is required to send you a 1099-NEC by January 31 of the next year, and report the payment to the IRS. Even if you don’t get a 1099 (small deals or foreign brands), you still have to report every dollar.
• Quarterly estimated taxes: If you expect to owe $1,000+ in taxes for the year, the IRS requires you to pay estimated taxes quarterly (Apr 15, Jun 15, Sep 15, Jan 15). Otherwise you owe a penalty at year-end.
• Deductions: You can deduct legitimate business expenses — equipment used for content, travel to appearances, a portion of your phone/internet if used for NIL work, and agent / manager fees. Keep every receipt.
• State income tax: On top of federal, you owe state income tax in every state where you earned NIL money — even a one-day appearance in Texas can trigger a filing obligation in Texas.
• Minors:If you’re under 18, income is still taxable. Parents typically file for the athlete (or the athlete files as a dependent). A parent who signs the contract may end up legally responsible for the tax reporting — get advice on this before signing.

Recommendation: Once your NIL income clears about $5,000/year, hire a CPA who has worked with athletes. They cost $300–$800/year, and they will save you more than that in deductions and avoided penalties.

If you’re at a US university on an F-1 student visa(which is most international athletes), NIL is legally complicated in a way most people don’t realize:

• F-1 visa rules generally prohibit “unauthorized employment” in the US. NIL income earned while physically in the US is arguably employment and can violate your visa.
• NIL income earned outside the US (e.g., during summer at home, from a foreign brand, promoting outside US audiences) is generally OK.
• “Passive” income from your name/image (like royalties from a video game that uses your likeness) is treated differently than active work (like an in-person appearance or filming a commercial in the US).
• The rules are unsettled — no federal court case has definitively resolved F-1 + NIL yet. USCIS has been silent. Some athletes operate under “consult a lawyer per deal” guidance.

Practical guidance:If you’re an international athlete on F-1, DO NOT sign any NIL deal without first talking to your school’s international student office AND a US immigration attorney. The wrong deal can end your visa AND your college career. This is the single highest-stakes area of NIL for international families — treat it seriously.