When can you not be offside in soccer?

Answer 1

You cannot be in an offside position when...

you are on your own half of the field

you are further from the opposing goal line than the 2nd last opponent (or even with)

you are further from the opposing goal line than the ball (or even with)

You cannot be guilty of an offside offense...

directly from a throw-in

directly from a goal kick

directly from a corner kick

Answer 2

You cannot be called offside if, at the moment the ball was last played by a teammate, you were nearer to your own goal than the ball or the second-last defender or the halfway line. You also cannot be called offside directly from a goal kick, kick-off, corner kick, or throw-in. Finally, you cannot be called offside, even if you are in an offside position during play, if you do not become involved in the play by playing the ball, interfering with an opponent, or gaining an advantage from that position. Naturally, you cannot be called offside during a dead ball, or before or after a period of play, or when not actively participating in a match.