I believe this formula of figuring the IQ doesn't apply anymore. The way you explain it looks simple, but in reality, it isn't. My Dds8 is technically a second grader, and he is doing intermediate Algebra right now, so that places him about seven grades above grade level. So that would make his IQ about 178? Then his younger brother, who is six, technically in kindergarten, is doing seventh grade math, and pre algebra. So that would place his IQ about 200. In reality, there's almost no comparison between the two. The amount of information ds8 knows, his comprehension, vocabulary, etc., is much more advanced than ds6, and it was even when he was 6. I think that gifted children learn more advanced work when they are exposed to it. If they are ready to learn it, then they do so, but that shows the child is gifted, but not necessarily how gifted they are.

As a side note, my niece was doing third grade math when she began kindergarten, and she did not score high enough in an IQ to be accepted into the gifted program in PS.