Depends on several factors. Maybe this clarifies why more things can go wrong -- both playing and officiating -- in the kicking game than any other area.
1. Recovered by kickers beyond the line of scrimmage, untouched by receivers, it's receivers ball at spot where possession was gained (where the kick ended).
2. The loose ball was touched by receivers beyond the line of scrimmage, it's kickers ball at spot where the kick ended.
3. Kickers recover behind the line of scrimmage and the ball was untouched by receivers beyond the line of scrimmage, or never made it beyond the line, kickers are allowed to advance, but must still make the line to gain or it's turned over on downs.
4. Kickers recover behind the line of scrimmage but the ball was touched by receivers beyond the line of scrimmage (the ball would have to carom backward or bounce funny after the touch, which I've seen happen) then it's the kickers ball where the play ends on the tackle.
And to add to it:
5. Touching behind the line of scrimmage by the receivers is ignored.
6. Touching up to 2 yards beyond the line of scrimmage is ignored if the kick is low and the touch is an effort to block the kick.
This post was edited on 9/6 2:54 PM by White hat