This guide provides recommendations for collecting accurate, comparable, and useful data about virtual education in an elementary/secondary education setting. Its goals are to: (1) identify components common to many education information systems that are necessary to meet the information needs of policymakers, administrators, instructors, and parents involved in virtual education; (2) highlight specific data elements relevant to the delivery, management, and oversight of virtual education; (3) identify commonly accepted data element definitions that may need to be modified to more accurately reflect the unique circumstances and information needs of virtual education; (4) present policy considerations related to managing information about virtual education; and (5) illustrate how complex issues related to virtual education data may play out in a real-world setting. The following are appended: (1) Data Element Definitions; (2) Data Elements Related to Student Services and Security in a Virtual Environment; and (3) References and Other Resources. A glossary; and an index are also included. [This guide was developed by the National Forum on Education Statistics; State Educational Technology Directors Association; and School Interoperability Framework Association.]