If you run a family child care home, you can figure the cost of food for eligible children with the standard meal and snack rates instead of keeping every food receipt. These are the Tier I day care home rates in effect on December 31, 2025, the same rates our calculator uses for the 2026 tax year.
| Area | Breakfast | Lunch or dinner | Snack |
|---|---|---|---|
| 48 contiguous states | $1.70 | $3.22 | $0.96 |
| Alaska | $2.72 | $5.22 | $1.55 |
| Hawaii, Guam, Puerto Rico, U.S. Virgin Islands | $2.19 | $4.18 | $1.24 |
Source: USDA Food and Nutrition Service, day care home rates for July 1, 2025 to June 30, 2026 (Federal Register document 2025-13892). Check IRS Publication 587 for the year you file.
How many meals you can count
For each eligible child, count at most one breakfast, one lunch, one dinner and three snacks a day. Eligible children do not include children who live in your home (including your own), children whose parent lives in your home, or children you care for for personal reasons. You still need a daily record of each child's name, the days they attended and the meals you served.
A quick example
Six eligible children, 250 days a year. On a typical day you serve 4 breakfasts, 6 lunches and 12 snacks in one of the 48 states:
4 × $1.70 + 6 × $3.22 + 12 × $0.96 = $37.64 a day, or $9,410 for 250 days
If you received food program money, see Publication 587 for how it affects the total. Our worked example goes through each step.
What about Tier II and next year?
Tier II rates are lower food program reimbursements for some homes ($0.61, $1.94 and $0.26 in the 48 states for July 2025 to June 2026); the standard meal rates above are the Tier I amounts. From July 1, 2026 the Tier I rates in the 48 states rise to $1.74, $3.31 and $0.98, which will be the rates in effect at the end of 2026.
Figure your own total
Free weekly meal count sheet (PDF, 1 page). Print it, tick each meal, and multiply the totals by the 2026 rates printed at the bottom.
The free calculator is prefilled with these rates and does the arithmetic in your browser. The $19 bundle adds a daily attendance and meal log that keeps the record the standard rates require, plus Time-Space, expense and tuition sheets, in Google Sheets and Excel.
Open the free meal allowance calculator Home Daycare Bookkeeping Bundle, $19The other big deductions, meals and supplies, are on home daycare tax deductions.
This is a record-keeping guide, not tax advice. Check IRS Publication 587 for the year you are filing or ask a tax professional.
© Lumineus Studio. Privacy policy