# U.S.S.G. § 2X2.1: Aiding and Abetting

> Federal · Guidelines · In force

URL: https://www.frixlaw.com/law-library/statutes/USSG_S2X2.1

## Section

- **Citation:** U.S.S.G. § 2X2.1
- **Heading:** Aiding and Abetting
- **Jurisdiction:** Federal
- **Kind:** Guidelines
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** U.S. Sentencing Guidelines / Aiding and Abetting

## Text

The offense level is the same level as that for the underlying offense. Commentary 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: 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). * * * * * 3. ACCESSORY AFTER THE FACT

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/USSG_S2X2.1. Check the current official text before relying on it. Not legal advice.