ABSTRACT This article explores the vital but often overlooked role of inferencing in early reading comprehension. While foundational decoding skills such as phonological awareness and fluency are essential, reading comprehension depends equally on children's ability to construct meaning beyond the words on the page. Drawing on the Simple View of Reading and Scarborough's Reading Rope , the article highlights the importance of background knowledge and verbal reasoning in supporting young readers to make inferences. It introduces the BUILD framework, a practical model for classroom instruction that integrates background knowledge, vocabulary, and inferential thinking into everyday teaching. Through a range of developmentally appropriate strategies, from visual art analysis to intentional read‐alouds, the article illustrates how educators can nurture inferencing from the earliest years. By shifting focus from decoding alone to the broader goal of meaning‐making, it advocates for a more intentional approach to supporting inferencing in the early years.