To address the extraordinary circumstances of extended and widespread closures of schools upon in-person instruction due to the Coronavirus Disease 2019 (COVID-19), on March 20, 2020, the U.S. Department of Education (Department) invited, pursuant to section 8401(b) of the Elementary and Secondary Education Act of 1965 (ESEA), each State educational agency (SEA) to request a waiver, for the 2019-2020 school year, of the assessment requirements in section 1111(b)(2) of the ESEA, the accountability and school identification requirements in sections 1111(c)(4) and 1111(d)(2)(C)-(D), and certain reporting requirements related to assessments and accountability in section 1111(h). The Department approved waivers for 53 SEAs (including the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, and the Bureau of Indian Education) ("COVID-19 waivers"). The information in this document is intended to provide responses to questions state educational agencies (SEAs), local educational agencies (LEAs), and schools may have regarding implementation of the Spring 2020 assessment and accountability waivers and the impact of COVID-19 on accountability systems for the 2020-2021 school year.