Regular attendance is essential to providing students with opportunities to learn. State and local education agencies (SEAs and LEAs) play a crucial role in tracking, measuring, and addressing student attendance. The coronavirus disease (COVID-19) pandemic affected the way that many SEAs and LEAs collect attendance data. This resource highlights how SEAs and LEAs have operationally defined attendance, participation, and engagement during the COVID-19 pandemic, and how they may be collecting data on each. The information in this resource serves as a complement to the 2018 "Forum Guide to Collecting and Using Attendance Data." The 2018 guide recommended practices to help education agencies collect, report, and use attendance data to improve student and school outcomes. This resource draws upon the information included in the 2018 resource and incorporates lessons learned by SEAs and LEAs during the COVID-19 pandemic. The current document provides an overview of best practices that will help education agencies collect, report, and use attendance, participation, and engagement data in different learning formats. [For the "Forum Guide to Collecting and Using Attendance Data," see ED582067.]