In spring 2020, nearly all school districts across the nation transitioned to virtual education during extended school closures caused by the coronavirus disease (COVID-19) pandemic. K-12 education agencies pivoted to virtual education in a short amount of time with limited options available for developing a virtual education program. This resource builds upon and supplements the Forum's 2016 virtual education resource (see ED565838), reflects lessons learned by state and local education agencies (SEAs and LEAs) during the COVID-19 pandemic, and incorporates new content in this rapidly emerging area. The information is intended to help education agencies review current virtual education offerings and incorporate virtual education data into data governance processes and policies. This document focuses on virtual education, with a specific emphasis on data, from the perspective of the education data community. Chapter 1 provides an overview of virtual education by examining common terminology and organizational structures, discussing the importance of high-quality data collection, and highlighting potential policy implications. Chapter 2 identifies opportunities available through virtual education data; delineates challenges to collecting virtual education data; and supplies best practices for collecting, managing, and using virtual education data. Chapter 3 identifies data elements commonly used in virtual education data systems. Chapter 4 introduces key topic areas and examples, policy questions, and common practices designed to aid SEAs and LEAs as they collect data elements and deploy systems to deliver virtual education. Appendices include examples of SEA and LEA policies and a list of SEA virtual and distance learning websites.