Individual Education Plans (IEPs) and 504 Plans often recommend the use of accommodations to facilitate the learning of classroom material by students with disabilities. Since the Individuals with Disabilities Education Act (IDEA) in 1997, students with disabilities are expected to participate in state and district-wide assessments, using appropriate accommodations. Large-scale assessment assumes the use of standardized testing conditions to allow for comparability of test scores; however, some students with disabilities are better able to demonstrate their knowledge when allowed to use accommodations that offset the effect of their disability on the construct tested. For these students, de-standardizing the test conditions is the only meaningful way to obtain an accurate estimate of achievement. In 1999 the Special Education Elementary Longitudinal Study (SEELS) began to examine the experience of elementary age students in schools, and pertinent to this report, their experience in testing situations, particularly the use of accommodations. In this paper, using data from SEELS, the authors examine accommodation use across different educational conditions, comparing IEP and 504 Plan accommodations to what students reportedly received in the classroom and on standardized tests. Results suggest a lack of alignment in accommodation use among IEP/504 plans, classroom conditions, and state testing situations. Additionally, there is some variability in what happens for students with different categorical labels. Since the data for this report was obtained from an early administration of the SEELS (Wave 2), monitoring of the alignment issue should continue. (Contains 11 figures and 1 table.)