Article: A player cannot receive an offside penalty for receiving the ball directly from a throw-in, a corner kick, or a goal kick. In these situations the ball has left play and reset all offside statuses. When the defending team takes control of the ball, the offside status of the attackers gets reset. Any attackers who were offside for the last play are now free to interfere with the play without penalty. However, there are some edge cases where it may be unclear whether this has happened. The ref always makes the final call, but these are the general guidelines: If a defender accidentally deflects the ball or it rebounds off her, there is no offside reset. This includes an instinctive reaction to deflect the ball, although this can be a tough ref call. If the defender makes a save to prevent a goal, there is no offside reset. (This prevents offside players from gaining an advantage by waiting at the goal.) The defender must gain control of the ball before the offside player can interfere. (This can be subjective, but the offside player is usually safe if approaching from some distance away.) If a defender runs off the edge of the field due to his own momentum, he still counts as a defender when working out onside and offside positions. An offside player who does not approach the ball can still receive a penalty if she blocks the vision of a defender in a way that impairs her play. Since a rules tweak in 2013, this is the only way an offside player can receive a penalty without coming into contact with a defender or the ball. Gestures and shouting do not violate offside rules, though they may receive a penalty for unsporting conduct.

What is a summary?
Know the situations where an offside penalty is impossible. Understand offside resets. Take into account defenders who have run off the field. Consider offside players interfering from afar.