How present levels connect to goals, services and accommodations
By the IEP Atlas editorial teamLast updated
Short answer
Present levels are the source for every other part of the IEP. Each need named in present levels should lead to a goal, the services that teach it, and accommodations justified by the impact statement. The baseline in present levels becomes the goal's starting point, and progress reports measure against it. If a part has no thread back to present levels, it is not aligned.
Reviewers call it alignment. Teachers call it "does the IEP hang together." The test is the same: pick any goal, service or accommodation, and you should be able to point to the sentence in present levels that justifies it.
This page follows one fictional student through that thread, then gives a check you can run on any IEP. For what goes inside present levels, start with the present levels of performance guide.
The thread, in one line each
- Present levels name what the student does now, with a number, the impact on class work, and the need.
- The annual goal targets that need, starting from that number.
- Services say who teaches the skill, how often and where.
- Accommodations answer the impact while the skill is still growing.
- Progress reports measure the goal in the same unit as the baseline.
Federal rules list these parts as separate elements of the IEP.[1] They do not use the word "alignment." The link comes from the team's duty to build the IEP from the student's strengths, needs and evaluation results.[2]
One student, start to finish: Odessa, grade 7
Odessa is fictional, and her numbers are illustrations. Her annual IEP meeting is on October 14, 2026.
Present levels (data from September 8 to 26, 2026)
"Given a text-based prompt and 30 minutes, Odessa wrote a median of 2 paragraphs across four samples. She scored 6 of 16 points on the grade 7 argument rubric. She states a clear claim in every sample but includes 1 piece of evidence on average and no explanation of how the evidence supports the claim. She writes 40% more words when she dictates first and then types. In English and social studies, her written responses earn partial credit because the evidence is missing, and she has 5 missing writing assignments this quarter. Odessa needs to support a claim with evidence and explain the link between them."
Three things carry forward from this paragraph. The baseline is 6 of 16 rubric points. The need is evidence and explanation. The impact is partial credit and missing work in two classes.
The goal
"By October 13, 2027, given a text-based prompt and 30 minutes, Odessa will write an argument paragraph that states a claim, cites 2 pieces of text evidence, and explains how each supports the claim, scoring at least 12 of 16 points on the grade 7 argument rubric on 3 of 4 consecutive monthly samples."
The goal uses the same task, the same time limit and the same rubric as the baseline. Without that match, the first progress report would compare different things. Wording to adapt is in the paragraph organization goals, and the goal checker confirms the draft has a condition, a criterion and a mastery rule.
The services
"Specialized instruction in written expression, 45 minutes, 3 times a week, in the resource room, provided by the special education teacher. Consultation with the English teacher, 20 minutes, twice a month."
The service exists because the goal needs direct teaching. The consultation exists because the impact shows up in English class. The service minutes and setting tie to where the need appears. See IEP services and minutes for how to write the statement.
The accommodations
- Dictate, then type, for responses longer than one paragraph. Justified by the 40% gain in present levels.
- A graphic organizer with claim, evidence and explanation boxes during writing tasks in English and social studies. Justified by the missing evidence.
- Extended time of 1.5 times on writing tasks. Justified by the missing assignments.
Each accommodation answers a sentence in present levels. None of them replaces the goal. The difference is covered in goal vs accommodation.
Progress monitoring
Odessa writes one rubric-scored sample a month, on the same rubric, with 30 minutes. Scores go on the rubric scoring data sheet. In January 2027, her samples read 7, 9 and 9 of 16. The report compares them to the baseline of 6 and the target of 12, which is only possible because the units match.
The alignment check
Run this on any draft. Each "no" is a gap to fix before the meeting.
| Check | Question | If no |
|---|---|---|
| Need to goal | Does each need in present levels have a goal, or a stated reason for no goal? | Add the goal, or note that it is addressed through accommodations or general education |
| Goal to baseline | Does each goal start from a number in present levels, in the same unit? | Collect a baseline in the goal's unit |
| Goal to service | Is someone named to teach each goal, with minutes? | Add or adjust the service |
| Impact to accommodation | Does each accommodation answer an impact or need? | Add the impact sentence, or drop the accommodation |
| Service to setting | Does the setting match where the need appears? | Add consultation or push-in time |
| Goal to progress report | Is progress measured with the same method as the baseline? | Change the method or the baseline |
What federal rules say, and where states differ
| Element | Federal rule | Where states differ |
|---|---|---|
| Present levels | Required, including how the disability affects general curriculum progress (34 CFR 300.320(a)(1)) | Names vary: PLAAFP, PLOP, PLEP. Some states require set headings by area |
| Annual goals | Measurable academic and functional goals (300.320(a)(2)(i)) | Some states require goals tied to grade-level standards |
| Short-term objectives | Required only for students taking alternate assessments on alternate standards (300.320(a)(2)(ii)) | Some states require objectives or benchmarks for every student |
| Progress reporting | How progress is measured and when reports go home (300.320(a)(3)) | Report frequency and codes are set locally |
| Services and supports | Special education, related services, supplementary aids, program modifications (300.320(a)(4)) | Minute formats differ: weekly, monthly or per cycle |
| Accommodations for tests | Individual accommodations for state and district assessments (300.320(a)(6)) | Each state publishes its own allowed accommodations list |
| Special factors | Behavior, language, Braille, communication, assistive technology (300.324(a)(2)) | Some states add factors or require written answers for each |
Sources for the federal column: the IEP content rule[1] and the rule on developing the IEP.[2] Check your state's IEP manual for the right-hand column.
Common breaks in the thread
- An accommodation with no reason. "Preferential seating" appears, but present levels never mention attention or vision. Either add the data or remove it.
- A goal with no baseline. The goal targets 80% accuracy, but present levels give a grade equivalent. There is nothing to measure growth from.
- A need with nothing attached. Present levels say the student "rarely asks for help," and no goal, service or support follows.
- Services that don't match the goals. Speech minutes appear with no communication goal and no communication need in present levels.
- A new unit in the progress report. The baseline was rubric points, the report says "progressing." The impact statement examples show how to write the sentence that justifies supports, and the PLAAFP data sources checklist helps fill the missing numbers.
Frequently asked questions
Does every need in present levels need a goal?
Not always. Some needs are met through accommodations or general education instruction. When the team decides against a goal for a named need, write the reason in the IEP so the gap is a decision, not an oversight.
Can an accommodation appear without data in present levels?
It can, but it should not. An accommodation should answer a need or impact the team described. Add a sentence to present levels that explains why the student needs it, or reconsider whether it belongs.
What does misalignment look like in a progress report?
The report uses a different unit or method than the baseline, such as a rating word where present levels gave rubric points. When that happens, no one can say whether the student moved toward the goal.
Use it in IEP Atlas
- PLAAFP in the IEP glossary
- Accommodation in the IEP glossary
- Service minutes in the IEP glossary
- Paragraph organization goal templates
- Rubric scoring data sheet
- Baseline in the IEP glossary
Related guides
- Present levels of performance (PLAAFP): what to include, with examples
- Impact statement examples: how the disability affects learning
- PLAAFP data sources checklist
- Present levels examples for writing
- Present levels examples for math
- Present levels examples for behavior
Sources
- 34 CFR §300.320: Definition of individualized education program, Legal Information Institute, Cornell Law School
- 34 CFR §300.324: Development, review, and revision of IEP, Legal Information Institute, Cornell Law School
Written and checked by the IEP Atlas editorial team under our editorial policy. This guide describes general practice and federal rules. It is not legal advice; your state may add requirements, and the IEP team makes the decisions for each student.