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7-5-3 If the penalty for an illegal forward pass is accepted, measurement is from the spot of such forward pass. If the offended team declines the distance penalty, it has the choice of having the down counted at the spot of the illegal incomplete forward pass or (if the illegal forward pass is caught or intercepted) of having the ball put in play as determined by the action which followed the catch.
So you never use the previous spot for IFP. If the foul occurs in A's end zone then the only way it won't be a safety is if the pass is caught and B wants the result of the rest of the play.
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