When a child books paid acting or modeling work, the money legally belongs to the child. Several states require part of those earnings to be saved in a special trust account, often called a Coogan account. Here is what parents need to know.
Key takeaways
- A Coogan account is a blocked trust account that holds part of a child performer’s earnings until adulthood.
- California requires 15 percent of a minor’s gross earnings to be deposited, and several other states have similar rules.
- Parents usually need to open the account before or soon after the first paid job.
- Even where it is not required, saving a portion of earnings protects your child.
Where the name comes from
Coogan laws are named after Jackie Coogan, a famous child actor of the 1920s whose earnings were largely spent before he became an adult. California passed protections for child performers in response.
How Coogan accounts work
- The employer deposits a required percentage of the child’s gross earnings directly into the trust account.
- The money stays blocked until the child turns 18, with limited exceptions approved by a court.
- The account is opened at a bank or financial institution that offers Coogan or blocked trust accounts.
Which states require them
California’s rule is the best known. New York, Louisiana, New Mexico, and Illinois are among the states with similar trust requirements for child performers. Rules change, so confirm the current law in your state before your child works.
What parents should do
- Ask your agent which rules apply to the job’s location.
- Open the required account early so payments are not delayed.
- Keep copies of every contract and pay stub.
- Consider saving more than the minimum.
New to all of this? Start with our parent’s guide to child acting and modeling.
Frequently asked questions
Is a Coogan account required in every state?
No. Requirements vary by state, so check the law where your child lives and works.
Can parents withdraw from a Coogan account?
Generally no. The funds are blocked until the child becomes an adult, except in limited court approved situations.
Does an agent take commission before the Coogan deposit?
The required deposit is usually calculated on gross earnings. Ask your agent and employer how payments are handled.
Do child models need Coogan accounts too?
In states with these laws, the rules often apply to modeling as well as acting.
Ready to help your child get started? Tell us about your child and our team will reach out about legitimate auditions and opportunities near you. Sign up free, call (234) 525-2251, or visit our parents resource center.
Written by the Actors Models Wanted editorial team. Last updated October 2026. Rules for working minors vary by state, so always confirm current requirements with your state labor department.