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This is the answer for Pennsylvania other states may have their own variation of overtime. If you have roughing the kicker on a successful field goal in overtime and K elects to keep the points, then the penalty will be enforced from the succeeding spot. The series will begin on the 25 yard line for roughing the kicker and the 15 yard line for running into the kicker. The line to gain will be the goal line so it will either be 1st and goal from the 25 or 1st and goal from the 15.
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