A Coogan account is a blocked trust account that holds at least 15% of a child performer's gross earnings until they turn 18. The employer, not the parent, makes the deposit, and nobody can withdraw it early without a court order. California, New York, Illinois, Louisiana and New Mexico require one. Here's how each state's rules work, how to open an account and what our parent experts told us.
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A Coogan account is a blocked trust account that holds part of a child performer's earnings until they're an adult. In California, the employer must take 15% of the child's gross pay and deposit it straight into the account, and nobody, parent or child, can withdraw it before the child turns 18 without a court order. SAG-AFTRA's Coogan Law page notes it's also called a blocked trust account or simply a trust account.
Karen Workman sums it up: the money goes straight to the bank, and "they can't touch it and you can't touch it" until 18.
Jackie Coogan was a child film star. SAG-AFTRA's Coogan Law page tells the story: Charlie Chaplin discovered him in 1919 and cast him in The Kid, and he became a 1920s merchandise phenomenon. At 21, he found he'd received none of his childhood earnings, because under California law at the time, a minor's earnings belonged to the parents. He sued and recovered only a small part. He later became known as Uncle Fester in The Addams Family.
California passed the first Coogan Law in 1939, but it had loopholes. From 1 January 2000, the state made a minor's entertainment earnings the minor's own property and required the 15% blocked trust.
The rules are in California's Family Code, sections 6750 to 6753, which SAG-AFTRA publishes in full text. As of November 2026:
The statute excludes employers of minors working as extras or background performers from the set-aside. It covers far more than acting: singers, dancers, voice-over artists, stunt work and sport are all named.
SAG-AFTRA lists five states that require a trust account: California, New York, Illinois, Louisiana and New Mexico. We checked each on the state's own legislature or labour department site, as of November 2026:
| State | What the state source says |
|---|---|
| New York | The employer transfers 15% of gross earnings; the parent sets up the account and tells the employer within 15 days of the start of work; a trust company must take over once the balance reaches $250,000 (NY Department of Labor). |
| Illinois | At least 15% of gross earnings for child performers under 16; the account must exist before an employment certificate is issued; not required for extras or background (820 ILCS 206/90, effective 1 January 2025). |
| Louisiana | 15% of gross earnings into a blocked trust, set up before the contract is signed; if no account exists 30 days after the last day of work, the money goes to the State Treasurer (RS 51:2133). |
| New Mexico | Required for each contract of $1,000 or more; the employer deposits at least 15% within 15 business days of the work (NMAC 11.1.4.13). |
Working elsewhere? Check that state's labour department before the first day.
Open it before your child's first job, because in most cases you'll need proof of a trust account to get a work permit, according to SAG-AFTRA. New York's permit application includes a trust account form, and in Illinois the account must exist before the employment certificate is issued.
SAG-AFTRA's tips from its Coogan page:
The union also lists banks and credit unions that offer the accounts, without endorsing any. When your child books, give the employer the account details.
The money becomes the young person's. In California, the statute lets the beneficiary withdraw the funds at 18 by giving the institution a certified copy of their birth certificate. Before then, any withdrawal needs a written order from the superior court. If The Actors' Fund holds the money, it must contact the beneficiary within 60 days of their 18th birthday.
Elsewhere: New York's law lets the child performer end the trust at 18 (EPTL 7-7.1), Louisiana's blocked funds can be withdrawn with a birth certificate showing 18, and Illinois and New Mexico release them at 18 or on emancipation.
In California, the child does. SAG-AFTRA's Coogan page says that since 1 January 2000, a minor's entertainment earnings are the minor's property, and the statute makes the parent a fiduciary. From those earnings, the parent pays the child's contract liabilities, including tax.
Bonnie J Wallace told us that if a parent wants a commission for the time they put in, it should be a formal, transparent agreement you and your child both sign, and carefully tracked. Karen Workman's family splits the rest between savings, charity, classes and some play money, and she talks percentages through with her kids.
Legal 18 doesn't. Bonnie J Wallace explained that a teen who has passed the California High School Proficiency Exam can work adult hours, but is still a minor in law, so money still goes into the Coogan account. Karen Workman told us the same.
Emancipation is more complicated, and both experts warned against it. Bonnie called it the worst of both worlds, and said some teens seek it to get at their Coogan money, which is not a good reason. California's statute lifts the court-order rule on emancipation, as it does at 18. If emancipation comes up, speak to a family lawyer.
Possibly in New York. A bill in the 2025-2026 session, A10769A, would replace the flat 15% with a sliding scale of 20% to 30% depending on earnings. As of November 2026 it is still in the Assembly Judiciary Committee, per the New York State Senate site, so 15% is still the law.
General information only, not legal or financial advice, checked November 2026. Laws differ by state and change; check with SAG-AFTRA, your state labour department or a lawyer for your situation.
A Coogan account is a blocked trust account for a child performer. In California the employer must deposit 15% of the child's gross earnings into it, and the money stays locked until the child turns 18 unless a court orders otherwise.
In California, New York and Louisiana the employer deposits 15% of gross earnings. Illinois and New Mexico require at least 15%, and New Mexico only for contracts of $1,000 or more.
SAG-AFTRA lists California, New York, Illinois, Louisiana and New Mexico as states that require a trust account for child performers.
In California the beneficiary can withdraw the money at 18 with a certified birth certificate. Before then, any withdrawal needs a written order from the superior court.
The parent or guardian opens it. In California the trustee must open it within 7 business days of the contract being signed and give the employer the details within 10 business days of work starting.
In most cases, yes. SAG-AFTRA says you will usually need proof of a trust account before a minor can get a work permit.
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All rates current from sagaftra.org, dol.ny.gov, ilga.gov and srca.nm.gov as of 7 November 2026.