This guide was written primarily for staff in State and local education agencies, including policymakers, data managers, curriculum coordinators, and technology coordinators.   It provides recommendations for collecting accurate, comparable, and useful data about virtual education in an elementary and secondary education setting.   (This guide  was developed by members of the Virtual Education Task Force of the National Forum on Education Statistics, which is a cooperative of State, local and federal agencies.  The goal of Forum activities is to improve the quality of education data gathered for use by policymakers and programmatic decision makers.)