Indiana permits high school personal branding as of the 2026-27 school year. Most national trackers have not caught up. Here is the current rule and what it means for your family's taxes.
Schedule a CallIndiana high school athletes may earn from name, image, and likeness as of the 2026-27 school year, under a rule the IHSAA calls Personal Branding Activities. The IHSAA Board of Directors approved it on May 4, 2026, by a 13 to 5 vote. The defining limit is that the activity may not represent or reference the student's school.
This is recent enough that several widely-cited national trackers still list Indiana among the states prohibiting high school NIL. That is out of date. If you are reading a list dated before May 2026, it is wrong about Indiana.
IHSAA Commissioner Paul Neidig framed the distinction plainly: unlike the college system where schools often play a direct role in NIL compensation, the Indiana rule keeps high schools out of arranging or funding deals.
Rules change and the operative document is the IHSAA by-law itself. Confirm the current text with your athletic director or the IHSAA by-laws before signing anything.
Permission to earn is not the same as a plan for what arrives. There is no age exemption in the federal tax code, and a sixteen-year-old with an endorsement deal is running a small business as far as the IRS is concerned.
The full mechanics, with a worked example, are on the NIL tax page, and the parent-side decisions are laid out in the parent guide.
Money earned in high school follows your child into the FAFSA. For 2026-27, student income above an $11,770 protection allowance is assessed at 50 percent toward the Student Aid Index, and student assets are assessed at 20 percent with no protection allowance. A Student Aid Index of $14,790 or above eliminates Pell eligibility. For a family where need-based aid is a meaningful part of the college plan, a modest high school NIL deal can cost more in aid than it pays. That is worth calculating before signing, not after.
Remnant Wealth is a fee-only fiduciary firm in Carmel, Indiana, serving families across Hamilton County and athletes nationwide. Our founder, David Ledbetter, and his brother Ryan both played professional baseball in the Texas Rangers organization, so the question of what a young athlete does with a first check is not academic here.
We are not agents and we do not find deals. If your family is working through a first offer and wants the money side thought through by someone paid only by you, that is what we do. If you just needed the rule, we hope this was useful on its own.
Remnant Wealth LLC does not provide legal or tax advice. This page is general educational information, not personalized advice, and tax rules change. Figures cited are current as of August 2026 and are linked to their sources. Work with your own CPA and attorney before acting on anything here.
Yes, as of the 2026-27 school year. The IHSAA Board of Directors approved Personal Branding Activities on May 4, 2026 by a 13 to 5 vote. Students may develop and monetize a personal brand through social media, appearances, and endorsements, provided the activity does not represent the member school and does not involve athletic services tied to school participation.
No. This is the central limit in the rule. Personal Branding Activities may not represent or reference a member school, and school logos, uniforms, and affiliation may not appear in promotions. The IHSAA rule is built specifically to keep schools out of arranging or funding deals, which is the main way it differs from the college model.
Products and services involving gaming or gambling, alcohol, tobacco, cannabis, illegal or banned substances, sexually explicit material, and firearms or weapons. Also prohibited: athletic services tied to school representation, participation in collectives working on behalf of a member school, and any arrangement offered to entice a student to attend a particular high school for athletic purposes.
Yes. There is no age exemption in the federal tax code. Self-employment tax applies once net earnings from self-employment reach $400, and NIL income is reportable whether or not a 1099 arrives. For 2026, the 1099-NEC reporting threshold rose to $2,000, so many high school athletes will receive no form at all and still owe tax.
It can. Income and savings from high school years flow into FAFSA calculations for college. Student income above the $11,770 protection allowance is assessed at 50 percent, and student assets at 20 percent, for 2026-27. For a family where aid is significant, the timing and holding of the money is worth planning before the money is earned.
High school NIL activity is governed by the IHSAA rule while your child is in high school, and NCAA rules take over at the college level. The IHSAA rule specifically prohibits personal branding activity used to entice a student to attend a particular school. Anything touching recruiting should be reviewed by someone who works in this area before it is signed.
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