A team can place up to 10 players on IR/their Inactive Roster.
The Inactive List is another term for Injured Reserve. If a player is designated as on the IR in the NFL, that player is eligible to be placed on the Inactive List in the DFL. Players on the Inactive List do not count toward the salary cap, but are also not eligible for games.
Once a player is removed from the IR in the NFL, that player must be removed from the Inactive List in the DFL, either by promotion to the Active Roster, traded, or released.
In most cases, it does not cost anything to promote a player from the Taxi Squad to the Active Roster. You just need to make sure their salary can fit under the $100 cap.
There are three scenarios when a Taxi Squad activation could take place.
In all three scenarios, when a player is activated from the Taxi Squad, his salary still must not cause a team to exceed the $100 salary cap.
No, once a player is activated from the Taxi Squad, he cannot return. If a player is traded from one team's Taxi Squad, he is eligible to remain in his new team's Taxi Squad -- if there is room.
Teams can keep a maximum of 10 players on their Taxi Squad. If they reach that limit, they must activate, trade, or cut a player from the Taxi Squad in order to add a new player.
The Taxi Squad is a separate part of each team's roster where players who were selected via the DFL Draft are stored. They are kept there until a team activates them to the Active Roster.
Teams must have exactly 20 players on their Active Roster at all times during the regular season, and they cannot exceed 20 players during the offseason.
The Active Roster is the part of the roster where game-eligible players reside. These are the players whose contracts count against the salary cap.