12.1a) The Injured Reserves Roster (IR) is only to be used when a player is on the (IR) for his NFL team. Once your season is over, any players on the (IR) automatically become part of the active roster.
12.1b) Players on the (IR) will not count against the salary cap. Only 6 players are allowed on the IR. This is for the entire current season. Players cannot come back to active roster until after season is over. Players cannot be traded while they’re on the (IR). Players on the (IR) can be cut though, but will incur a 100% cap hit the year they’re cut. Normal cap hits apply for any future years.