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Guideline · 2026 Manual

§ 2X2.1.

Aiding and Abetting

United States Sentencing Commission · Effective November 1, 2026

The offense level is the same level as that for the underlying offense.

Commentary

Statutory provisions

Statutory Provisions: 18 U.S.C. §§ 2, 2284, 2339, 2339A, 2339C(a)(1)(A).

Application Note:

1. Definition.—For purposes of this guideline, “underlying offense” means the offense the defendant is convicted of aiding or abetting, or in the case of a violation of 18 U.S.C. § 2339A or § 2339C(a)(1)(A), “underlying offense” means the offense the defendant is convicted of having materially supported or provided or collected funds for, prior to or during its commission.

Background

Background: A defendant convicted of aiding and abetting is punishable as a principal. 18 U.S.C. § 2. This section provides that aiding and abetting the commission of an offense has the same offense level as the underlying offense. An adjustment for a mitigating role (§3B1.2) may be applicable.

Historical note

Effective November 1, 1987. Amended effective November 1, 1990 (amendment 359); November 1, 2002 (amendment 637); November 1, 2003 (amendment 655); November 1, 2007 (amendment 700).

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From the United States Sentencing Commission's 2026 Guidelines Manual, effective November 1, 2026. This site is an independent presentation of the Commission's text, not affiliated with the Commission.

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