@calmom is absolutely correct. I am in NY, which does not mandate sped based on giftedness, so I had to really look hard with the scores, of particularly my middle son, to get IEPs. My sons’ IEPs were not based on being gifted but their giftedness was an aspect that I used to compare and contrast their test scores and their actual performances when coming up with their diagnoses.
By the way, only an IEP has the force of law, which is why schools will generally offer you a 504 first. If your child only qualifies for a 504, it’s better than nothing, but I always made every effort to find a way to get the IEP.