Home Daycare Standard Meal Allowance Calculator (Free)

1. Rates (per meal, 48 contiguous states)

Breakfast

Lunch

Dinner

Snack

Prefilled with the 2026 Tier I day care home rates (in effect December 31, 2025; 2025 rates were 1.66 / 3.15 / 3.15 / 0.93). Check against the current IRS Publication 587, Table 3. Alaska and Hawaii are higher.

2. Meals you serve on a typical day (example numbers, replace with yours)

Count only eligible children: not children who live in your home (including your own), whose parent lives in your home, or whom you watch as a personal favor. Per child per day the limit is 1 breakfast, 1 lunch, 1 dinner and 3 snacks.

Eligible children on a typical day

Breakfasts per day

Lunches per day

Dinners per day

Snacks per day

Days you serve meals this year

CACFP reimbursement received this year ($)

3. Estimate

Per typical day

Year, at standard rates

Less CACFP reimbursement

Food deduction estimate

Home Daycare Bookkeeping Bundle · $19

The bundle includes a daily attendance and meal log per child (the records the IRS asks for), plus Time-Space, expense and tuition spreadsheets. Google Sheets & Excel.

How it works. Meals (capped at the per-child limits) × rate × days, minus CACFP reimbursement (for reimbursed meals you deduct only the part of the standard rate above the reimbursement). If you use the standard rates, use them for all food for eligible children for the whole year and keep a daily log of each child's name, attendance and meals served.

Not tax advice. An estimate only. Your numbers stay in your browser; we count visits with cookie-free analytics. Confirm with IRS Publication 587 or a tax professional.