Standard Meal Allowance Rates

The Standard Meal Allowance Rates are the amounts that all providers can use each year to deduct food expenses on their tax return. These rates can be used by all providers, whether or not they are on the Food Program. These rates are based on the Tier I rate that is in effect on January 1 of each year. Use these rates for meals and snacks served for the entire calendar year. Although the Child and Adult Care Food Program (CACFP) Rates go up every July, providers must continue to use the Tier I rate amount that was in effect in January for all meals served for the year. Providers can claim up to one breakfast, one lunch, one supper, and three snacks per day per child, if they serve them. Providers may also use these rates for meals and snacks that are not reimbursed by the Food Program. For further details see IRS Reduces Burden for Family Child Care Providers.

2009
2008
2007
2006
2005
2004
2003
2002
2001

2009

Breakfast $1.17
Lunch/Supper $2.18
Snack $0.65

Alaska
Breakfast $1.86
Lunch/Supper $3.53
Snack $1.05

Hawaii
Breakfast $1.36
Lunch/Supper $2.55
Snack $0.76

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2008

Breakfast $1.11
Lunch/Supper $2.06
Snack $0.61

Alaska
Breakfast $1.76
Lunch/Supper $3.34
Snack $0.99

Hawaii
Breakfast $1.29
Lunch/Supper $2.41
Snack $0.72

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2007

Breakfast $1.06
Lunch/Supper $1.97
Snack $0.58

Alaska
Breakfast $1.69
Lunch/Supper $3.20
Snack $0.95

Hawaii
Breakfast $1.24
Lunch/Supper $2.31
Snack $0.69

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2006

Breakfast $1.06
Lunch/Supper $1.96
Snack $0.58

Alaska
Breakfast $1.68
Lunch/Supper $3.17
Snack $0.94

Hawaii
Breakfast $1.23
Lunch/Supper $2.29
Snack $0.68

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2005

Breakfast $1.04
Lunch/Supper $1.92
Snack $0.57

Alaska
Breakfast $1.64
Lunch/Supper $3.11
Snack $0.92

Hawaii
Breakfast $1.20
Lunch/Supper $2.25
Snack $0.67

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2004

Breakfast $0.99
Lunch/Supper $1.83
Snack $0.54

Alaska
Breakfast $1.57
Lunch/Supper $2.97
Snack $0.88

Hawaii
Breakfast $1.15
Lunch/Supper $2.14
Snack $0.63

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2003

Breakfast $0.98
Lunch/Supper $1.80
Snack $0.53

Alaska
Breakfast $1.55
Lunch/Supper $2.93
Snack $0.87

Hawaii
Breakfast $1.13
Lunch/Supper $2.11
Snack $0.63

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2002

Breakfast $0.96
Lunch/Supper $1.78
Snack $0.53

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2001

Breakfast $0.94
Lunch/Supper $1.72
Snack $0.31

Alaska
Breakfast $1.48
Lunch/Supper $2.79
Snack $0.83

Hawaii
Breakfast $1.09
Lunch/Supper $2.02
Snack $0.60

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