A University of Texas freshman became an instant viral sensation after making the College GameDay $1.2 million kick in front of a packed crowd in Austin. The dramatic field goal earned him a life-changing payout while also directing hundreds of thousands of dollars to charity.
But the widely shared “student wins $1.2 million” headline does not tell the entire story. The student is not expected to personally pocket the full $1.2 million, and the portion he receives may be taxable.
Here is what happened, how the prize is divided, and what could remain after federal taxes.
What Happened During the College GameDay $1.2 Million Kick?
Connor Kecena-Merrell, a freshman at the University of Texas, was selected to participate in Pat McAfee’s kicking contest during ESPN’s College GameDay broadcast in Austin on September 12, 2026.
The contest took place before the highly anticipated game between the Texas Longhorns and Ohio State Buckeyes.
Kecena-Merrell initially attempted a 33-yard field goal for $1 million but missed his first kick. Before his second attempt, the potential prize increased to $1.2 million after additional money was pledged.
He then removed his shoes and successfully made the second field goal barefoot, prompting an immediate celebration from the crowd, McAfee, Kirk Herbstreit, and Texas superfan Matthew McConaughey.
ESPN posted a video of the winning kick, and searches connected to the event quickly began rising.
Did the Texas Student Personally Win the Full $1.2 Million?
Not exactly.
Although many headlines describe Kecena-Merrell as winning $1.2 million, the announced total is expected to be divided as follows:
- $600,000 for Kecena-Merrell
- $600,000 for charity
Before attempting the kick, Kecena-Merrell said he wanted half of the money to benefit Building Tomorrow, an Indianapolis-based nonprofit organization.
Therefore, the student’s personal gross prize appears to be $600,000—not the entire $1.2 million displayed in many headlines.
The exact tax result may depend on how the contest sponsors structure and document the two payments. If $600,000 is paid directly to the nonprofit as a separate charitable award, the student may never receive or control that portion. If the full amount is first treated as his prize and he subsequently donates half, the reporting and deduction rules could be considerably different.
That distinction is important and cannot be confirmed solely from the televised announcement.
Who Is Paying the $1.2 Million Prize?
Pat McAfee’s popular field-goal challenge has become a regular part of ESPN’s College GameDay. In previous seasons, McAfee reportedly provided millions of dollars in prizes and related charitable donations.
The contest has a new arrangement for the 2026 season. According to Front Office Sports, Home Depot is now participating as an official sponsor and matching the amount offered by McAfee.
For the winning Texas kick:
- McAfee initially offered $1 million.
- The amount was increased before the second attempt.
- Kirk Herbstreit and Matthew McConaughey were identified as contributing an additional $100,000 each.
- The final announced total reached $1.2 million.
- Half was designated for the student and half for charity.
The specific payment documents have not been made public. For that reason, any estimate of the student’s final after-tax amount must remain an estimate.
Is Contest Prize Money Taxable?
Generally, yes.
The IRS generally treats prizes and awards as taxable income unless a specific exclusion applies. According to IRS Publication 525, cash prizes are typically included in the recipient’s taxable income.
That means Kecena-Merrell’s personal $600,000 portion could be subject to federal income tax. He may also have state tax considerations depending on his residency, the location connected to the income, and other details.
Winning a cash prize is different from receiving a tax-free gift from a family member. A contest payment is normally considered income because the recipient earned it by participating and successfully completing the challenge.
The payer may issue an information form reporting the prize, but the income can still be taxable even if no tax form arrives immediately.
Why the Entire $600,000 Is Not Taxed at One Rate
A common misconception is that reaching a high tax bracket causes every dollar of income to be taxed at that bracket’s rate.
The United States uses a progressive federal income tax system. Income moves through a series of tax brackets, with each portion taxed at the applicable rate.
For a single taxpayer in 2026, the IRS lists the following marginal rates:
- 10%
- 12%
- 22%
- 24%
- 32%
- 35%
- 37%
The top 37% rate begins only after taxable income exceeds the applicable threshold. It does not automatically apply to every dollar the winner receives.
The IRS also lists a $16,100 standard deduction for single filers in tax year 2026. However, Kecena-Merrell’s final taxable income will depend on his other income, filing status, dependency status, deductible expenses, charitable contribution treatment, and how the prize payments are structured.
Therefore, simply multiplying $600,000 by 37% would not produce an accurate federal tax estimate.
Does Donating Half Eliminate the Tax?
Not automatically.
A charitable promise does not always mean the winner receives an equal dollar-for-dollar reduction in taxes. The outcome depends heavily on who legally receives the charitable portion and how the payment is processed.
Two possible structures could produce different results:
The Charity Receives Its $600,000 Directly
If the sponsors separately pay $600,000 directly to a qualified nonprofit and never give the student ownership or control of that money, the student may be treated as receiving only his personal $600,000 prize.
This could be the simplest arrangement, but the official payment structure has not yet been disclosed publicly.
The Student Receives the Full Amount and Then Donates Half
If the entire $1.2 million is legally treated as the student’s income before he donates $600,000, he could face more complicated tax consequences.
Charitable deductions have documentation requirements and possible income-based limitations. The IRS states that donations generally must go to a qualified organization, and contributions of $250 or more require a written acknowledgment.
Beginning with the 2026 tax year, taxpayers who do not itemize may deduct only a limited amount of qualifying cash donations. A contribution as large as $600,000 would normally require careful tax planning, complete records, and professional guidance.
For that reason, how the sponsors write the checks could matter almost as much as the amount of the prize.
How Much Could the Texas Student Keep After Taxes?
Because the official tax documents and payment arrangement have not been released, no one outside the parties involved can calculate the exact amount Kecena-Merrell will keep.
However, a rough estimate can illustrate how taxes may affect the prize.
If the student is personally paid $600,000 and it is treated as ordinary taxable prize income, his federal income tax could be approximately $170,000 to $185,000, depending on his filing status, other income, available deductions, and whether he can claim the full standard deduction.
That could leave him with roughly:
- Gross personal prize: $600,000
- Estimated federal income tax: $170,000–$185,000
- Estimated amount remaining after federal tax: $415,000–$430,000
This estimate does not include any possible state tax, professional fees, or other adjustments.
Texas does not impose an individual state income tax. However, Kecena-Merrell is reportedly originally from Indiana, and his legal residency for tax purposes has not been confirmed. State tax treatment could therefore depend on facts that are not currently public.
The safest conclusion is that his personal share could be worth approximately $420,000 after federal taxes, but the final number could be higher or lower.
Could Taxes Be Withheld Before He Receives the Money?
Yes. The organization paying a large cash prize may withhold federal taxes before issuing the payment.
However, withholding is not necessarily the winner’s final tax bill. It is simply an advance payment toward the federal income tax ultimately calculated on the tax return.
For example, if the payer withholds an amount that is lower than the winner’s actual tax liability, the winner may owe additional money when filing a 2026 federal tax return. If too much is withheld, the difference may be refunded.
A prize recipient should not assume that every dollar deposited into a bank account is available to spend.
What Should Someone Do After Winning a Large Cash Prize?
A sudden six-figure prize can create complicated tax and financial decisions. Before making major purchases, a winner should take several important steps.
Set Aside Money for Taxes
The first priority should be determining how much of the prize may be owed to the IRS and possibly a state tax agency.
Until the exact liability is calculated, keeping a substantial portion in a safe, liquid account can help prevent an unpleasant tax surprise.
Request All Prize Documents
The winner should obtain written confirmation showing:
- The total prize amount
- The amount paid directly to the winner
- The amount paid directly to charity
- The identity of each payer
- Any federal or state tax withheld
- The tax forms that will be issued
These details will determine how the transaction should be reported.
Consult a Qualified Tax Professional
A $600,000 prize can push a young winner into tax brackets that may be unfamiliar to both the student and the family.
A certified public accountant or enrolled agent can review the contest documents, determine whether estimated tax payments are necessary, and evaluate the federal and state consequences.
Avoid Making Immediate Financial Commitments
The advertised prize and the spendable amount are not the same. Buying an expensive vehicle, lending money, or making large gifts before calculating taxes can create financial problems later.
Allowing the money to remain in a high-yield savings account or other low-risk account while developing a plan may be more sensible than making an immediate investment decision.
For additional ideas on protecting your budget and making informed money decisions, visit the FrugalHQ money-saving guides.
What Could $420,000 Mean for a College Student?
Even after an estimated federal tax bill, approximately $420,000 could significantly change a student’s financial future.
Used carefully, the money could potentially cover:
- College tuition and education expenses
- An emergency fund
- Student loan repayment
- A future home down payment
- Retirement investments
- Professional financial and tax advice
If a 19-year-old invested $300,000 and earned an average annual return of 7%, without adding another dollar, it could theoretically grow to more than $4.4 million by age 60.
That example is hypothetical. Investment returns are never guaranteed, and taxes, fees, inflation, and market losses can affect the result. Still, it demonstrates why preserving a large windfall can be more powerful than immediately spending it.
Why the Charitable Portion Matters
Kecena-Merrell’s decision to direct half of the announced prize to charity became one of the most widely praised parts of the viral moment.
Building Tomorrow works to expand access to education in underserved communities in Uganda. The student reportedly identified the organization before making the successful kick.
If the $600,000 charitable portion is paid directly to the nonprofit under the contest arrangement, the organization could receive the money without requiring the student to accept and later transfer it. That may also create a cleaner financial structure, although only the official payment documents can establish the actual tax treatment.
The public should also remember that a promise announced during a live broadcast is not the same as a completed charitable transfer. Confirmation from the sponsors or nonprofit will provide the clearest evidence once the payment is finalized.
Frequently Asked Questions About the College GameDay $1.2 Million Kick
Who made the College GameDay $1.2 million kick?
University of Texas freshman Connor Kecena-Merrell made the 33-yard field goal during ESPN’s College GameDay broadcast in Austin on September 12, 2026.
Did he kick the field goal barefoot?
Yes. After missing his first attempt, Kecena-Merrell removed his shoes and made the second field-goal attempt barefoot.
Does the student receive all $1.2 million?
No. According to the announced arrangement, approximately $600,000 is intended for the student and $600,000 is intended for charity.
Which charity will receive the money?
Kecena-Merrell said he wanted the charitable portion to benefit Building Tomorrow, an Indianapolis-based nonprofit supporting educational access in Uganda.
Is the student’s $600,000 prize taxable?
Cash contest prizes are generally considered taxable income under federal tax rules. The exact amount owed will depend on how the payment is structured and the winner’s individual tax situation.
How much could he keep after federal taxes?
A reasonable preliminary estimate is approximately $415,000 to $430,000 from his $600,000 personal share. This is only an estimate and does not include possible state taxes or other adjustments.
When will he receive the prize?
An exact payment date has not been publicly confirmed. Large contest prizes may require eligibility verification, tax forms, releases, and other paperwork before payment.
The Bottom Line
The College GameDay $1.2 million kick was unquestionably a life-changing moment, but the viral headline requires some explanation.
Kecena-Merrell is expected to personally receive approximately $600,000, while another $600,000 is designated for charity. After estimated federal income taxes, his personal net amount could be around $420,000, subject to the final payment structure and his individual tax circumstances.
Even though taxes may take a substantial portion, turning one barefoot field goal into hundreds of thousands of dollars—and an equally large charitable contribution—is still an extraordinary result.
This article is for general informational purposes only and should not be considered individualized tax, legal, or investment advice.