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.