The Minnesota Vikings have restructured the contract of quarterback Kirk Cousins to help create additional salary cap space, according to Ian Rapoport of NFL Network.

Albert Breer of TheMMQB.com reported additional details:

Minnesota entered Tuesday with the worst cap situation in the NFL, sitting $9.4 million over the line heading into 2023, per Spotrac. Cousins had a $36.25 million cap hit in the final year of his current contract.

The 34-year-old signed a one-year extension last season that featured two voidable years in the contract.

According to Mike Garafolo of NFL Network, the Vikings held contract extension talks with Cousins this offseason, but "nothing is imminent." The latest restructuring could indicate the two sides could not agree to a long-term deal.

The veteran earned his fourth Pro Bowl selection last year while leading the Vikings to a 13-4 record.

Despite the team's success, Cousins struggled individually with a 92.5 passer rating, his lowest since becoming a full-time starter in 2015. He finished with 29 touchdown passes, but his 14 interceptions were a career-high and just one shy of being the most in the NFL.

A restructure allows the Vikings to clear cap space and improve for next season, although it could keep the options open for a different long-term answer at quarterback.

The team will also want to keep its future cap space free as it tries to sign receiver Justin Jefferson to what will likely be a high-priced extension.