We describe a variational theory for incompressible ground states and charge gaps in the N = 0 LL of graphene that accounts for the 4-fold Landau level degeneracy and the short-range interactions that break SU(4) spin-valley invariance. Our approach explains the experimental finding that gaps at odd numerators are weak for 1 < |ν| < 2 and strong for 0 < |ν| < 1. We find that in the SU(4) invariant case the incompressible ground state at |ν| = 1/3 is a three-component incompressible state, not the Laughlin state, and discuss the competition between these two states in the presence of SU (4) Introduction-The fractional quantum Hall effect (FQHE) is a transport anomaly that occurs whenever a two-dimensional electron system (2DES) in a strong perpendicular magnetic field has a gap for charged excitations at a fractional value of the Landau level (LL) filling factor. Gaps at fractional filling factors can only be produced by electron-electron interactions. The FQHE has therefore been a rich playground for the study of strongly correlated phases of the electron liquid, hosting a variety of exotic phenomena including fractional and non-Abelian quasiparticle statistics [1] and electron-hole pair superfluidity [2].Since its discovery [3] more than three decades ago, the FQHE has been studied almost exclusively in the two-dimensional electron systems (2DESs) formed near GaAs/AlGaAs heterojunctions. Because of their small Zeeman to cyclotron energy ratio [4], the electron spin degree-of-freedom in the N = 0 LL of the GaAs conduction band is often experimentally relevant, endowing the FQHE with ground and quasiparticle states that would not occur in the spinless fermion case [5].The N = 0 LL of monolayer graphene is nearly fourfold degenerate because of the presence of spin and valley degrees of freedom, and is partially occupied over the filling factor range from ν = −2 to ν = 2, opening the door to SU(4) manifestations of the FQHE. However, because graphene sheets on substrates generally have stronger disorder than modulation-doped GaAs/AlGaAs 2DESs, it has until recently not been possible to observe their fractional quantum Hall effects. Recent studies of highquality graphene samples have started to clear the fog [6][7][8][9][10][11] however, and the view that has emerged is surprising. Experiments indicate that the graphene FQHE is stronger for 0 < |ν| < 1 than for 1 < |ν| < 2, and that phase transitions between distinct states at the same ν occur as a function of magnetic field strength [10,11]. In this Letter we shed light [12] on these trends by using a variational approach to account for weak SU(4) symmetry breaking, and by constructing rules that allow SU(4) FQHE states in the range 0 < |ν| < 1 to be generated starting from well known seed states in the range 1 < |ν| < 2. Surprisingly, we find that in the absence of