In public schools an IEP is a formal legal document; homeschooling families often write their own informal version to guide instruction and track progress for a child with a disability or learning difference. It names where a child is, where you're aiming, and the accommodations and methods to get there. Some states and funding programs require one; many families keep one simply because it helps. Romeschool isn't a substitute for professional evaluation, but it gives you a place to record and follow the plan.