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I got my referee license recently, and am wondering where the restart should be for an offside offense.

One instructor told me the second to last defender, while another told me where the attacker was offside. Where should the restart actually be taken?

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The answer has now changed, see the 2022/23 revisions to the Laws of the Game. Law 11.4, Offside - Offences and Sanctions now states:

If an offside offence occurs, the referee awards an indirect free kick where the offence occurred, including if it is in the player’s own half of the field of play.

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  • How can that be the case? The laws of the game state that a player cannot be offside in his own half of the field.
    – WS2
    Commented Mar 15, 2023 at 8:33
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    @WS2 it is possible: If you're in an offside position in the opponent's half at the time of a pass and you have to run back into yours because the pass is too short you'll eventually reach the ball in your own half. That's still an offside offense and the free kick would then be awarded at your position in your own half.
    – dly
    Commented Mar 19, 2023 at 17:34
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The restart should be from where the offside player is:

The restart for an offside sanction is an indirect free kick for the opponent at the place where the off-sided player was at the time the teammate passed or touched the ball. This is defined as where the infringement took place.

Source: Wikipedia

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