Generally 130/98th percentile is the minimum to consider grade skipping, but the other things Mag mentioned are taken into consideration as well including achievement. We have two children who are at or above that threshold and a grade skip has worked well for the one with all of those other pieces in place. Our younger one probably won't need a skip despite possibly higher IQ scores than her sister b/c those other pieces are not in place at the moment.

Study Strategies for Accelerated Learners