Tackle - eligible play In football , the tackle - eligible play is a forward - pass play in which coaches will attempt to create mismatches against a defense by inserting an offensive tackle ( who is not normally allowed more than five yards down field on a forward - pass play ) , into an offensive formation as an eligible receiver , usually as a tight end or as a fullback . This is done by changing the formation of the offensive line , via positioning two linemen ( including the " catching tackle " ) on one side of the center and four linemen on the other . This is normally only run inside the five - yard line . Under almost all versions of gridiron football , offensive linemen cannot receive or touch forward passes , nor can they advance downfield in passing situations . To identify which receivers are eligible and which are not , football rules stipulate that ineligible receivers must wear a number between 50 and 79 . This , however , can be circumvented in most leagues , most commonly by informing the referee of any player with a number in the ineligible range who lines up as an eligible receiver . NFL . By official National Football League rules , players with the numbers 50 - 79 and 90 - 99 are ineligible receivers . The quarterback or offensive captain informs the referee that a usually ineligible receiver will be eligible for that play . The referee then announces that the ineligible number " x " is reporting as an eligible receiver . This announcement is made using the referee ' s microphone so both spectators and opposing team can hear . The eligibility is good for only one play and must be done before every play in which the offense plans on making the player eligible . The tackle - eligible play typically goes unnoticed , but for one prominent exception : when the player reporting as an eligible receiver catches a forward pass ( usually for a very short touchdown ) . The name most commonly associated with the tackle - eligible play is Mike Vrabel , a linebacker who recorded 11 receptions for 11 touchdowns in his career — including one each in Super Bowl XXXVIII and Super Bowl XXXIX — as a member of the New England Patriots and Kansas City Chiefs . Cincinnati Bengals ' Pro Football Hall of Fame offensive tackle , Anthony Muñoz caught 7 passes for 18 yards and 4 touchdown s in his prolific 13 - year career . Buffalo Bills ' offensive tackle , Mitch Frerotte made a name for himself in 1992 by scoring 3 times in one season ( twice on tackle - eligible plays ) , the best single season ever for an offensive lineman . A widely noted use of a tackle - eligible play came in The Monday Night Miracle when New York Jets lineman Jumbo Elliott caught a 3 yard touchdown pass to cap a 23 point comeback against the Miami Dolphins . College football . NCAA rules are less permissive than NFL rules and require that the five interior linemen , numbered 50 - 79 , never line up as eligible receivers . See rule 1 , section 4 . Thus , an offensive tackle can never become a tackle eligible . However , a defensive lineman can play as a tight end if his number is not between 50 and 79 ( defensive players have no positional numbering restrictions in the NCAA ) . A similar play is allowed from a kicking formation , where the requirement that all five linemen wear 50 - 79 is waived . During a fake field goal or punt , a team may line up with extra tight ends and receivers making it not immediately obvious to the defense which players are eligible and which are not . ( However , this exemption can only be taken when it is obvious that a kick may be attempted , for instance on fourth down , in the closing seconds of a half , or similar situations . It cannot be used on every down at the college level . ) High school football . Tackle - eligibles are effectively illegal at the high school level ; the rules of that level do not even allow declaration . The scrimmage kick formation was once exempt from all numbering requirements , but after the A - 11 offense employed the formation as a base offense , the rules were modified in February 2009 . No player wearing between 50 or 79 is eligible to receive a pass , and all ineligible receivers ( except a long snapper ) must wear between 50 and 79 in all cases .