Under the Individuals with Disabilities Education Act (IDEA), school districts are not required to provide IEPs for students enrolled in private school or home education, as those students are not accessing a Free and Appropriate Public Education (F.A.P.E.). The IEP, developed in collaboration with the parent, outlines the district's offer of FAPE.
In Florida, district teams develop IEPs per parent request to generate a Matrix score for students accessing the Florida Empowerment Unique Abilities Scholarship.