Implementation of inclusive education is currently a necessity for students who need special guidance in regular schools. Students with Special Needs (PDBK) have the same rights in obtaining education. For the good of the development and social needs of students with special needs, the government must prepare regular schools that accept students with special needs to study together with regular students in general in classes at the same school, these schools as Schools Providing Inclusive Education (SPPI). SPPI must be well prepared, starting from PPDB technical guidelines, curriculum, facilities and infrastructure, financing, learning methods, Special Guidance Teachers (GPK) to meet students with special needs in learning activities at school adapted to the conditions of students with special needs. City/district education offices need to prepare a ULD (Disability Services Unit) which functions as an important institution to facilitate and seek educational adjustments for students with special needs in the implementation of inclusive education. The city/district education office appoints one of the SPPIs to be a Learning Resource for SPPI schools as a source of support in developing learning for students with special needs in schools. Students with special needs, apart from studying in regular classes, also study with a special curriculum called the Individual Learning Program (PPI). PDBK are also taught about life skills accompanied by GPK in inclusive and scheduled rooms.