During the COVID-19 pandemic, many Texas students stayed home and learned virtually for portions or the entirety of the 2020-2021 school year. TEA (2021b) reports indicated virtual learners scored lower than students who returned face-to-face on many assessments. Research question one asked what are the perceived factors that affected 8th-grade math learning during the COVID-19 pandemic by math teachers at a small number of districts in Texas. Research question two inquired how do teachers' perceptions of factors that affected virtual math learning during the COVID-19 pandemic relate to Moore's Transactional Distance Theory. Eleven teachers who taught 8th -grade math during the 2020-2021 school year from four districts in Texas were interviewed for this phenomenological, qualitative study. The interviews were recorded, transcribed, and coded. Three major themes emerged. Teachers' perceived that parental involvement, at-home learning environment, and family values affected student learning. Additionally, data showed teachers' perceived factors were related to Moore's Transactional Distance Theory. These findings illustrate a need for continued and greater family education and engagement, virtual teaching training for pre-service and veteran teachers, and a systematic process for reporting mistreatment through district devices. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]