The child who is gifted and requires special education and
related services is known as “2E,” meaning “twice exceptional.”  A child is gifted if the child’s IQ is at
least 130, the 97th percentile. 
The mere fact that a student is gifted does not disqualify him or her
from eligibility for special education and related services under the IDEA.  A student who needs special education because
of a qualifying disability retains his or her rights under the IDEA, even if
the student is intellectually gifted.   

See Letter to Anonymous, (OSEP 2010) (stating that a
gifted student with Asperger syndrome could be eligible under the autism
classification and require services to address behavioral or social
challenges). See also Memorandum to State Dirs. of Special Educ., (OSEP 2015) (stating that high cognition is not a bar to eligibility).

 Most 2E students have Attention Deficit Hyperactivity Disorder (ADHD, for which they qualify under the eligibility category of Other Health Impaired, OHI), Autism, Emotional Disability (ED), Hearing Impairment, Specific Learning Disability (SLD) or Speech and Language Impairment (SLI).