IEP BasicsMichigan

IEP Accommodations vs Modifications: What Parents Need to Know

How this applies in Michigan

11 min readFebruary 26, 2026

By Adam Matossian · Founder of IEP Says. Father, advocate, and builder — helping parents understand and navigate their child's IEP.

Quick Answer

An accommodation changes HOW your child accesses learning — same content, same expectations (e.g., extended time). A modification changes WHAT your child is expected to learn — lower expectations or reduced content (e.g., fewer problems, reduced reading level). The distinction matters: modifications can affect your child's diploma track in many states.

These two words get used interchangeably by teachers, case managers, even some advocates. But they are not the same thing — and the difference matters more than most parents realize.

One changes the path. The other changes the destination.

If you have ever looked at your child's IEP and seen a list of accommodations or modifications without fully understanding the distinction, you are not alone. Most parents don't learn the difference until it affects something concrete — like their child's grades, their test scores, or their diploma.

This guide explains the difference clearly, shows you how each one works in practice, and tells you exactly what to look for in your child's IEP.

The Simple Difference

Here it is, as clearly as it can be said:

  • Accommodations change HOW your child learns and shows what they know. The content and expectations stay the same.
  • Modifications change WHAT your child is expected to learn or demonstrate. The bar itself moves.

An accommodation removes a barrier. A modification changes the expectation.

Accommodation (HOW changes)Modification (WHAT changes)
Extra time on a testFewer questions on the test
Text read aloudSimplified reading level
Preferential seatingDifferent grading rubric
Use of a calculatorReduced curriculum standards
Breaks during assignmentsAlternative assignment altogether
Copies of teacher notesPass/fail grading instead of letter grades

Both are valid. Both belong in an IEP when appropriate. But they carry different implications — and parents need to understand those implications before agreeing to them.

Common IEP Accommodations

Accommodations level the playing field. They do not reduce what your child is expected to learn — they remove the obstacles that make learning harder than it needs to be. Think of them as tools, not crutches.

Here are the most common accommodations, grouped by type:

Presentation Accommodations

These change how information is delivered to your child.

  • Read-aloud — test questions or instructions read aloud by a teacher or text-to-speech tool
  • Large print or high-contrast materials
  • Graphic organizers provided before or during lessons
  • Copies of notes or teacher slides so your child can focus on listening instead of copying
  • Visual schedules and checklists for multi-step tasks
  • Simplified directions — same content, clearer language in the instructions

Response Accommodations

These change how your child demonstrates what they know.

  • Oral responses instead of written answers
  • Use of a calculator on math assignments (when the skill being tested is not computation)
  • Assistive technology — speech-to-text, word prediction, specialized keyboards
  • Typing instead of handwriting
  • Allowing answers to be circled or highlighted instead of written out

Setting Accommodations

These change where your child works or takes assessments.

  • Preferential seating — near the teacher, away from distractions, or near the door for easy breaks
  • Testing in a separate, quiet room
  • Small-group instruction for certain subjects
  • Reduced distractions — noise-canceling headphones, study carrel, quiet corner

Timing and Scheduling Accommodations

These change when or for how long your child works.

  • Extended time on tests and assignments (the most common accommodation in America)
  • Frequent breaks — movement breaks, sensory breaks, or just breathing room between tasks
  • Flexible scheduling — harder subjects at times of day when your child is most alert
  • Chunked assignments — breaking long tasks into smaller parts with separate due dates
  • Reduced homework — same concepts practiced, fewer repetitions required

Common IEP Modifications

Modifications are bigger changes. They alter the content, the expectations, or the standards your child is held to. These are not about removing barriers — they are about adjusting what your child is expected to master.

  • Simplified reading level — your child reads a third-grade-level version of a fifth-grade science text
  • Fewer problems on assignments — not just less homework (that can be an accommodation), but fewer problems because the expectation is reduced
  • Alternative assignments — a different project that covers different or fewer standards than what peers are completing
  • Modified grading rubric — your child is graded on different criteria than classmates
  • Different curriculum standards — your child works toward a different set of learning objectives than the general education class
  • Pass/fail grading instead of letter grades in a modified course
  • Alternate textbooks or materials that cover less content at a lower level

Why the Difference Matters: Grading and Diploma

This is the section that matters most. This is where the distinction between accommodations and modifications has real, lasting consequences.

Accommodations and Grading

When your child receives accommodations, they are still learning grade-level content and being assessed against the same standards as their peers. That means:

  • Their grades reflect the same curriculum
  • Their transcript looks the same as any other student's
  • They earn the same standard diploma
  • There are no notations, asterisks, or alternate tracks

Modifications and Grading

When your child receives modifications, the expectations are different. And in many districts and states, that difference shows up on paper:

  • Grades may be based on modified standards — an A in a modified course may not carry the same weight as an A in the general curriculum
  • Some schools use transcript notations indicating modified coursework
  • In some states, significant modifications can lead to a modified diploma, a certificate of completion, or a certificate of attendance rather than a standard high school diploma
  • This can affect college admissions, certain career paths, and military eligibility

This does not mean modifications are always the wrong choice. For many students, a modified curriculum that allows them to make genuine progress is far better than a standard curriculum they cannot access. But it does mean you should go in with your eyes open, understanding exactly what you are agreeing to and what it means for your child's future.

Why the Difference Matters: Standardized Testing

Your child's IEP should specify what accommodations are allowed on state standardized tests. This is a separate conversation from classroom accommodations, because state testing programs have their own rules about what is and is not permitted.

Accommodations on State Tests

Most states allow common accommodations during standardized testing:

  • Extended time
  • Testing in a separate setting
  • Read-aloud (though some states restrict this for reading comprehension sections)
  • Use of assistive technology
  • Breaks

These accommodations generally do not affect how the test is scored or reported. Your child takes the same test, under modified conditions, and receives a standard score.

Modifications and Alternate Assessments

When a child has significant modifications to their curriculum, they may be eligible for — or placed on — an alternate assessment instead of the standard state test. Alternate assessments are designed for students with the most significant cognitive disabilities and assess different (usually simplified) standards.

What parents need to know:

  • Only about 1% of students are intended to take alternate assessments under federal guidelines
  • Alternate assessment results are reported differently and may not count the same way toward school accountability metrics
  • Being placed on an alternate assessment can further affect the diploma track
  • The decision to use an alternate assessment should be made by the full IEP team, with parent input, not unilaterally by the school

If your child is being recommended for an alternate assessment, ask: "Is my child truly unable to participate in the general assessment with accommodations? What data supports that conclusion?"

When Your Child Needs Accommodations

Accommodations are the right call when your child can learn grade-level content but needs a different path to access it. The knowledge is there — or can be built — but the delivery system needs adjustment.

Scenarios where accommodations make sense:

  • Your child understands math concepts but struggles with handwriting, so showing work on paper is a barrier — allow typed responses or oral explanations
  • Your child can comprehend grade-level texts but reads slowly due to a processing disorder — extend time or allow audio versions
  • Your child knows the material but freezes during tests due to anxiety — test in a separate setting with breaks
  • Your child has ADHD and loses focus in a noisy classroom — preferential seating, noise-canceling headphones, movement breaks
  • Your child has a learning disability in writing but can express ideas verbally at grade level — allow speech-to-text or oral responses

The common thread: the gap is in access, not ability. Your child can reach the same destination — they just need a different vehicle to get there.

When Your Child Needs Modifications

Modifications are appropriate when your child is significantly below grade level in specific areas and needs adjusted expectations to make meaningful progress. Piling on accommodations when the content itself is out of reach does not help anyone.

Scenarios where modifications make sense:

  • Your child reads at a second-grade level and is in fifth grade — grade-level text with extra time still will not be accessible. A modified reading level is appropriate.
  • Your child has a significant intellectual disability and needs a functional life-skills curriculum alongside academic instruction — modified curriculum standards are appropriate.
  • Your child is working on foundational math skills while peers are doing algebra — a modified math curriculum that builds the skills they are actually ready for is appropriate.
  • Your child has significant processing challenges that mean they cannot complete the same volume of work even with extended time — fewer problems targeting the most essential skills is appropriate.

Modifications are not giving up. They are meeting your child where they are. A child working on a modified curriculum who makes genuine, measurable progress is getting a better education than a child sitting through grade-level instruction they cannot access, learning nothing, and falling further behind.

The question to ask the team: "Is my child able to access this content with accommodations alone, or do we need to adjust the expectations to make sure they are actually learning?"

Red Flags: When Schools Get It Wrong

This is where things get messy in practice. Schools sometimes blur the line between accommodations and modifications — sometimes unintentionally, sometimes to avoid extra documentation. Watch for these red flags:

Calling a modification an "accommodation"

If the school says your child has an "accommodation" of "reduced assignments," look closer. Is your child doing fewer practice problems on the same content (accommodation)? Or are they doing an entirely different, simplified assignment (modification)? The label matters — it affects grading, transcript notations, and diploma eligibility.

Giving accommodations without documenting them in the IEP

Some teachers informally give a student extra time or let them sit in the hallway for tests — without it being written into the IEP. The problem: informal accommodations are not enforceable. If that teacher leaves or your child changes classrooms, the accommodation disappears. If your child needs it, it needs to be in writing.

Removing accommodations without Prior Written Notice

The school cannot remove an accommodation from your child's IEP without going through the proper process. That means an IEP team meeting, data to support the change, and Prior Written Notice (PWN) before implementation. If an accommodation simply vanishes from one IEP to the next, that is a procedural violation.

Not implementing what is written

The most common red flag of all. The IEP says "extended time on all tests" but your child's history teacher does not give it. The IEP says "preferential seating" but your child sits in the back row. The IEP says "copies of notes" but nobody provides them. The IEP is a legal document. Every accommodation and modification listed must be implemented — by every teacher, in every class, every day.

Pressuring you toward modifications without explaining consequences

If the school suggests modifications but does not clearly explain the potential impact on grading, testing, and the diploma, that is a red flag. You need full information before making this decision. Ask them to put the implications in writing.

State-Specific Notes

New Hampshire

  • Modifications must be defined as changes that alter the rigor or validity of the curriculum and clearly distinguished from accommodations in the IEP (Ed 1102.01(b)).
  • Both accommodations and modifications must be reviewed annually by the IEP team, with Prior Written Notice before implementation of any changes (Ed 1120).
  • Accommodations for state assessments must be specified in the IEP, consistent with federal requirements (Ed 1109, 34 CFR 300.320(a)(6)).
  • NH follows the standard diploma model — the state does not issue a separate "modified diploma." However, transcript notations and course descriptions may reflect modified coursework.

Massachusetts

  • All modifications must be documented with specific descriptions in the IEP, including what is being modified and how (603 CMR 28.05(4)).
  • Measurable goals must be aligned with modifications — if the curriculum is modified, the goals should reflect the modified expectations, not the general curriculum standards the child is not working toward.
  • Parents can request changes to accommodations or modifications at any time by requesting an IEP team meeting in writing.
  • For state testing (MCAS), the IEP must specify which accommodations are approved. Students with significant modifications may take the MCAS Alternate Assessment, but the IEP team must document the basis for this decision.

How to Review Your Child's IEP for This

Here is a practical walkthrough you can do right now with your child's current IEP.

  1. Find the accommodations and modifications section. It is usually a separate page or section. In some states, it is part of the service delivery page. In others, it has its own heading. If you need help locating it, our guide on how to read your child's IEP can help.
  2. Read each item and ask: does this change HOW or WHAT? For every item listed, determine whether it changes the delivery method (accommodation) or the content and expectations (modification).
  3. Check the labels. Is each item correctly labeled as an accommodation or a modification? If something looks like a modification but is listed as an accommodation, flag it.
  4. Look at the goals. If your child has modifications, are the IEP goals aligned with the modified expectations? Goals should be ambitious but realistic based on the curriculum your child is actually working in.
  5. Check the testing section. What accommodations are specified for state assessments? Is your child taking the standard test with accommodations or an alternate assessment?
  6. Ask about the diploma. If modifications are present, ask the team directly: "Does this affect my child's diploma track?"
  7. Verify the Present Levels support the decisions. The PLAAFP should contain data that justifies whether your child needs accommodations, modifications, or both. If the Present Levels say your child is at grade level but the IEP includes modifications — or if the Present Levels show your child is significantly below grade level but there are only accommodations — something is disconnected.

Your Next Steps

  1. Pull out your child's IEP. Find the accommodations and modifications section and read every item.
  2. Apply the HOW vs WHAT test. For each item, determine whether it is truly an accommodation or a modification. Make a note of any that seem mislabeled.
  3. Ask the team about diploma impact. If your child has any modifications, send an email to the case manager asking: "Can you confirm whether any of the modifications in my child's IEP affect their diploma track, transcript, or state testing?"
  4. Verify implementation. Ask your child (if they are old enough) whether they are actually receiving the accommodations listed. Ask each teacher whether they have a copy of the accommodations page.
  5. Document everything. If accommodations are not being implemented, email the specifics to the case manager with the IEP section referenced.
  6. Request a meeting if needed. You do not need to wait for the annual review. If accommodations or modifications need to be added, changed, or clarified, you can request an IEP meeting at any time.

Sources

Michigan — State-Specific Guidance

Michigan follows the federal IDEA framework

The guidance in this article is accurate for Michigan parents. Below is how Michigan implements the relevant federal requirements.

Verified Mar 2026

Accommodations in Michigan

In Michigan, accommodations are supports and adjustments that enable a student with a disability to access the general education curriculum and participate in assessments without fundamentally altering the content or learning expectations. Under 34 CFR 300.320(a)(4), as incorporated by MARSE R 340.1721e, the IEP must include a statement of supplementary aids and services, program modifications, and supports for school personnel. For statewide assessments — including the Michigan Student Test of Educational Progress (M-STEP), MI-Access (Michigan's alternate assessment for students with the most significant cognitive disabilities), and WIDA ACCESS (for English learners) — the IEP must specify accommodations or explain why the student is taking an alternate assessment. Assessment accommodations must be consistent with standard testing conditions unless specifically authorized. Michigan's Office of Special Education issues annual assessment accessibility and accommodation manuals that govern which accommodations are permissible for each assessment. Common accommodation categories include: presentation (e.g., read aloud, braille, large print), response (e.g., scribe, speech-to-text), setting (e.g., small group, separate room), and scheduling (e.g., extended time, breaks). Accommodations must be used consistently across classroom instruction and assessment — accommodations listed in the IEP for assessment must also be routinely used in classroom instruction. The IEP team, not individual teachers, determines accommodations; teachers must implement them as written.

Key Requirements

  • The IEP must specify all accommodations for instruction and assessment, including supplementary aids and services and supports for school personnel (34 CFR 300.320(a)(4); R 340.1721e).
  • For M-STEP, MI-Access, and WIDA ACCESS, the IEP must list specific assessment accommodations or document why the student will take an alternate assessment (34 CFR 300.320(a)(6); R 340.1721e).
  • Assessment accommodations must be used consistently during classroom instruction — accommodations cannot be used on assessments only (Michigan OSE Assessment Accessibility and Accommodations manual).
  • The IEP team (IEPT) determines accommodations — classroom teachers must implement accommodations as written in the IEP and may not modify them unilaterally.
  • Supplementary aids and services (a category of accommodations under IDEA) must also be specified, including any supports for general education teachers working with the student (34 CFR 300.42; R 340.1721e).

Timelines

  • Accommodations must be in effect at the beginning of each school year (34 CFR 300.323(a)).
  • Accommodations must be reviewed and updated at least annually at the IEP meeting (34 CFR 300.324(b); R 340.1721e).
  • Assessment accommodation lists for state testing are typically updated annually by MDE; IEP teams must verify accommodations against the current year's accessibility manual before testing.

Modifications in Michigan

In Michigan, modifications are changes to the curriculum, instruction, or assessments that alter the content, expectations, or performance standards for a student with a disability. Unlike accommodations, which maintain the same learning standards while providing access supports, modifications change what the student is expected to learn or demonstrate. Under 34 CFR 300.320(a)(4)–(5), as incorporated by R 340.1721e, the IEP must include a statement of program modifications and explain the extent to which the child will not participate with nondisabled children in the general education class. When modifications result in the student not participating with nondisabled peers, the IEP must include a specific explanation of why that is appropriate and what the specific modifications are. Michigan emphasizes the least restrictive environment (LRE) continuum — modifications should be considered in concert with placement to ensure the student has maximum appropriate access to the general curriculum. Students who receive significant modifications to core academic content may be eligible for MI-Access (the alternate assessment) rather than M-STEP — this decision is made by the IEP team based on whether the student is receiving instruction aligned to the Extended Grade Level Content Expectations (EGLCE) or Dynamic Learning Maps Essential Elements. The IEP must clearly distinguish between accommodations (no content change) and modifications (content or expectation change) to avoid confusion among implementing staff.

Key Requirements

  • The IEP must document all program modifications and explain the extent to which the child will not participate with nondisabled children in the general education class and extracurricular activities (34 CFR 300.320(a)(4)–(5); R 340.1721e).
  • Modifications that result in a student not receiving grade-level content must be clearly documented with an explanation of why LRE with supports/accommodations is insufficient (34 CFR 300.114; R 340.1721e).
  • Students receiving instruction aligned to Extended Grade Level Content Expectations (EGLCE) or Dynamic Learning Maps Essential Elements may be candidates for MI-Access assessment — the IEP team makes this determination.
  • The IEP must clearly distinguish accommodations (access supports, no content change) from modifications (changed content/expectations) so all implementing staff understand their obligations.
  • The IEP team must document the specific basis for any placement outside general education — removal must be justified by the nature or severity of the disability such that education in general classes cannot be achieved satisfactorily (34 CFR 300.114(a)(2); R 340.1721e).

Timelines

  • Modifications must be reviewed at least annually as part of the IEP review and revised as needed (34 CFR 300.324(b); R 340.1721e).
  • If modifications change substantially (e.g., student moves to alternate curriculum), the IEP team must reconvene — a formal IEP amendment requires parent notice and consent for placement changes (34 CFR 300.503).
  • Modifications must be in effect at the beginning of each school year (34 CFR 300.323(a)).

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This article is provided for informational purposes only and does not constitute legal advice. For specific questions about your child's IEP, consult a qualified special education attorney or advocate.