2013年新修訂的《特殊教育法施行細則》對個別化教育計畫（以下簡稱IEP）的內容有所調整，且新修訂的《國民教育階段特殊教育課程綱要》（以下簡稱新課綱）於2013年全面試行。筆者任職之特殊教育輔導區學校老師又經常詢問如何發展IEP的問題，凸顯出教師在設計IEP時所面臨的挑戰。由於IEP是特殊教育需求學生獲得特殊教育服務的主要法源依據，也是特殊教育教師發展課程與教學的重要根據，釐清教師發展IEP的困惑更顯重要。本文彙整教師們最常提出與IEP相關的問題，針對問題加以分析、討論並提出建議。

Since the regulation of Individual Education Plans (IEPs) has been adjusted in the Enforcement Rules of the Special Education Act 2013, and the pilot program of Newly Revised Curriculum Guidelines for Students with Special Needs (NRCGSSN) has been also carried out in the same year, the discussion about how to develop IEPs has become more prevalent. Thus, special education teachers have been confronted with the challenge of developing IEPs. An IEP is the foundation for gaining special education service for students with special education needs, and it is also the source for developing the curriculum and teaching. Therefore, it is important to clarify the confusion for teachers. This paper presents commonly-asked questions about IEPs and further analyzes and discusses IEPs, and offers suggestions.