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Letter from Michael R. Gallagher, IRS

August 11, 1993

Mr. Tom Copeland
Redleaf National Institute

Dear Mr. Copeland:

Thank you for your letter of July 1, regarding our day care discussion in Publication 587, Business Use of Your Home. You suggested that we revise and expand the reporting procedure for CACFP reimbursements, suggesting that all reimbursements and expenditures be accounted for on Schedule C.

The language in the 1992 revision of Publication 587 reflects the current IRS position on this issue. Revenue ruling 79-142 established that payments day-care operators receive from a sponsoring organization are excludable from income. It also stated that the expenditures by the day-care operator for food under this program are not deductible under IRC section 162, but are incurred on behalf of the sponsor. Only the excess of payments over expenditures are includible in the operator's income. Therefore, the payment from the sponsor is not "fixed and determinable" income and does not require issuance of Form 1099-MISC under IRC section 6041. The 1990 language of Publication 587 was changed to better reflect the Service position that it is not necessary to show gross sponsor payments on Schedule C. However, in cases where the sponsor has issued Form 1099-MISC, the operator will need to account for this on the return as gross receipts.

We reviewed the list of basic points that you believe should be covered in the "Day-Care Facility" section of Publication 587. We believe that all but one of them are already covered by the text either in the "Day-Care Facility" section or other parts of the publication. With respect to your item 5, we will consider changes to clarify the distinction between benefits received for the children of providers and those received as program payments for other children.

Please note that Publication 587 is intended to provide a concise guide for all taxpayers who use their home in business, and therefore we are limited in the coverage we can devote to day-care issues. However, we will continue to consider revisions in this area, especially if legal developments enable us to provide more specific guidance on specific situations.

Thank you for sharing your ideas on this publication. Suggestions for improving our publications are always welcome.

Sincerely,

Michael R. Gallagher

Chief, Technical Publications Branch

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Tom Copeland This email address is being protected from spambots. You need JavaScript enabled to view it.   Phone: 801-886-2322 (ex 321)

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IRS Reduces Burden for Family Child Care Providers

 March 2003

 

No more saving food receipts!

The Internal Revenue Service announced on February 24, 2003 that family child care providers may now choose to use a standard meal allowance rate to claim food deductions instead of keeping detailed records and food receipts. This new rule will significantly reduce the record keeping burden of family child care providers. The IRS estimates that this new rule could save providers approximately 10 million hours of record keeping.

The new rate will adopt the Tier I rate from the US Department of Agriculture's Child and Adult Food Program in effect at the beginning of each calendar year. The rates are higher for Alaska and Hawaii. The Tier I rate is the higher of the two different rates of reimbursement under the Food Program.

Providers can use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per child per day. Any extra meals or snacks beyond these amounts may not be counted when using the standard meal allowance rate. The rule does not give guidance on what constitutes a meal or a snack. Providers can count meals even if they do not meet the nutrition requirements of the Food Program.

Effective Date

The new rule (IRS Revenue Procedure 2003-22) is effective for 2003. However, providers who used the Tier I rates for prior years to claim food expenses will not be challenged by the IRS in an audit.

Redleaf National Institute submitted the idea of a standard meal allowance rate to the IRS Industry Issue Resolution Program in 2002. It was the only proposal accepted in 2002 that affected small businesses. The IRS has written a press release about this new rule.  Over the years the Institute has had success in getting the IRS to clarify a number of family child care tax issues.

Who Is Eligible?

All family child care providers are eligible to use this new rate, whether or not they are licensed, registered, or otherwise regulated by their own state or locality. This includes unregulated providers, providers receiving subsidy from their state to care for one or more low income children, and even illegal providers. Providers who are not on the Food Program may also use this new rate.

Providers will now have a choice in how to claim their food expenses. They can use this new standard meal allowance rate or they can choose to deduct their food expenses using the actual cost of the meals. Each year providers can choose either method and switch back and forth from year to year. Before providers decide which method to use, they may want to estimate their own actual food cost per child per meal and compare it with the standard meal allowance rate. If their actual food cost is greater, they should continue to save all business and personal food receipts.

Own Children:

Meals served to a provider's own child may not be counted unless a provider has hired her own child to perform work for her business. In this case the actual cost of the food served to the child may be counted separate from the meal allowance rate. The cost of food served to non-family member employees may also be counted as an actual food cost separate from the meal allowance rate. For example, meals served by a provider to her granddaughter may be counted using the standard meal allowance rate if the grandmother is paid to provide the care and the grandmother is not legally responsible for the upbringing of the grandchild.

Providers may not count meals if the parent of the child supplies the food. If a parent brings part, but not all, of the food for a particular meal, the provider may be able to claim a portion of the meal allowance rate. Providers should use their own reasonable judgment about whether to claim a portion of the meal allowance rate.

Activity Expense vs. Food

The actual cost of food purchased as part of an activity, rather than as a meal or snack, may be counted as an activity expense, rather than as a food expense. For example, the cost of a cake served at a birthday party or the ingredients of a gingerbread house can be deducted separately. But an outing to a Chucky Cheese restaurant where there are a lot of non-food activities should be counted as a meal, not a separate activity expense, because the food served is taking the place of a regular meal served at the provider's home. Providers should use their best judgment to determine if a food expense should be counted as a meal or an activity expense.

Record Keeping

To use the standard meal allowance rate, providers must maintain records that include the name of each child, dates and hours of attendance in care, and the number of breakfasts, lunches, suppers, and snacks served. The Revenue Procedure contains a meal and snack log that providers can use to track this information. Although providers are not required to use this log, they should keep records during the year that contain the same information. Providers can use record keeping systems or other records such as Food Program monthly claim forms, sign in and sign out sheets, parent contracts, and other methods. The most difficult record to keep is probably hours of attendance. Although the IRS log asks providers to track this on a daily basis, providers who keep reasonable attendance records and whose meal counts are not inconsistent with these records should not have a problem if audited.

Food Program

Participation of the Food Program makes even more sense under this new rule. Food Program rules have always required providers to keep track of children's attendance and meal counts (up to three servings a day). Because of this, providers on the Food Program already have most of the records required by the IRS under this new rule. The additional records needed from Food Program participants are hours of attendance and the additional meals and snacks not reimbursed by the Food Program. Perhaps the best place to report this information is on the Food Program monthly claim form. If your Food Program sponsor does not want you to record non-reimbursable meals on this form (for example, an extra afternoon snack), you could enter these meals on your copy of the monthly form.

Providers who keep their food costs low will benefit greatly with this new rule. Providers who spend less on food than the Tier I rate will be able to claim higher food deductions than they can using the actual cost method. Note: Tier II providers can use the Tier I rate for purposes of claiming food deductions, but this will not affect their reimbursement status on the Food Program. They will continue to receive reimbursements based on the lower Tier II rates.

Non-Food Supplies

Providers can continue to claim non-food supplies used for food preparation such as containers, paper products, or utensils. It is important to keep saving receipts for such items. Even though a provider is no longer saving food receipts, she should remember to save any food receipt that also has on it a nonfood item. Some providers and tax preparers currently calculate their food expenses using a flat rate per meal that is higher than the Tier I rate. There is no IRS-approved meal allowance rate other than the Tier I rate as announced in this new rule. Providers who use some other flat rate should expect a challenge from the IRS if they are audited. They should keep the same records as required by this new rule, plus all business and personal food receipts.

Claiming Food Program Reimbursements

The new rule says, "A family day care provider who receives a reimbursement for a particular meal or snack, however, may deduct only the portion of the applicable standard meal or snack rate that exceeds the amount of the reimbursement." This statement can be confusing. It assumes that a provider is not reporting as income her reimbursements from the Food Program. This advice of reporting on the net food deduction is similar to advice found in IRS Publication 587 Business Use of Your Home. In our experience, IRS auditors always want to see the entire Food Program reimbursements reported as income and all food deductions reported as an expense. We strongly advise providers to follow this advice from auditors. Note: Food Program reimbursements received by a provider for her own children are not taxable income, and food served to these children cannot be counted as a deduction.

Final Notes

If you have questions about this new rule, feel free to contact Tom Copland at  This email address is being protected from spambots. You need JavaScript enabled to view it.   (ext 321).

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This handout was produced by Think Small (www.thinksmall.org).

For Tom’s entire publications visit: NAFCC Store (NAFCC members receive a discount)

Tom Copeland This email address is being protected from spambots. You need JavaScript enabled to view it.   Phone: 801-886-2322 (ex 321)

Facebook - http://www.facebook.com/tomcopelandblog

Blog - http://www.tomcopelandblog.com

"Become a member of the National Association for Family Child Care, (http://www.nafcc.org/) and receive monthly business e-newsletters, discounts on books by Tom Copeland, IRS audit help, and much more."

The Importance of the Child and Adult Care Food Program

September 2006

What federal program fits the following description?

• A quality improvement resource for providers National Association for Family Child Care position paper, "Best Practices for Family Child Care Union Organizing"
  
• An important way to augment the quality of programs serving low-income children" (Midwest Child Care Research Consortium study)
  
• One of the major factors associated with quality care" (Families and Work Institute study)
  
• Gives children "nutritionally superior" meals as compared to children not on the program (U.S. Department of Agriculture report)
  
• Pays a provider up to $983 per year per child

Of course we are talking about the Child and Adult Care Food Program, which was started in 1968 and is administrated by the US Department of Agriculture. Approximately 150,000 family child care providers participate in this program and serve nutritional meals to about 900,000 children each day.

The Food Program is a major key to good children's nutrition, makes child care more affordable to low income parents, significantly improves the after-tax income of providers, assists in preparing children to enter school ready to learn, and helps working families work.

So why are only about 50% of licensed family child care providers participating on the Food Program?

Here are three possible reasons:

1. "If I join the Food Program I'll pay more in taxes."
   
   True. But you will pay these higher taxes out of the reimbursements received from the Food Program and have money left over. For every $1,000 you get from the Food Program you will keep about $600 - $700 after taxes. Therefore, you are always better off financially by participating in the Food Program. Providers who join the Food Program can continue to deduct their food expenses in exactly the same way as before. In other words, providers on the Food Program can still deduct the cost of the food served to the children for whom they are now receiving reimbursements. The only difference between a provider not on the Food Program and one who is on the program is that one on the Food Program has more money in her pocket at the end of the year.

2. "The Food Program is not worth it because of the all the paperwork."
   
   This is false. Participating in the Food Program does mean spending some extra time filling out paperwork. The real question is whether you are being paid a reasonable amount to do this extra work. Let's look at an example. If you cared for four children, served one breakfast, one lunch, and one snack per child per day, and spent an average of three hours a week on the Food Program paperwork, how much would you be earning per hour for this work? If you received the lower Tier II reimbursement rate from the Food Program, you would be earning $12.13 per hour and $25.00 per hour if you received the higher Tier I rate. Can you think of any other job that will pay you this much and still allow you to care for children?

3. "I don't like outside people coming into my home and telling me what to do."
   
   Understandable, but there are many benefits for being on the Food Program that you should consider before making a decision not to participate. In addition to the significant financial benefits to you, being on the Food Program will give you reassurance that you are serving nutritious food that will improve the health of the children in your care. The Food Program offers training that will help you with planning meals and recipes as well as offering support and access to other resources that will help you teach children about healthy eating habits and food safety. Yes, representatives from the Food Program will visit your home several times a year to monitor the meals you are serving and to answer your questions, but the benefits to you and the children should outweigh most providers' concerns.

There are other reasons why providers don't participate on the Food Program. Some providers have the parents bring all meals to their program, and other providers feel that the nutritional guidelines of the program are too narrow. Although there may be some good reasons why a few providers don't participate, the vast majority of providers would be much better off on the Food Program. When you join the Food Program, you will make more money (after taxes), you are fairly compensated for the extra work you must do, and the children in your care will get nutritious food.

All regulated providers are eligible to participate in the Food Program (some states now allow license-exempt providers to participate). Those on the Food Program receive a monthly reimbursement for serving up to three nutritious meals and snacks each day. The reimbursement rates from July 1, 2007 - June 30, 2008 for the higher Tier I are: $1.11 breakfast, $2.06 lunch/snack, and $0.61 snack. The reimbursement rates for the lower Tier II are: $0.41 breakfast, $1.24 lunch/snack, and $0.17 snack. (All of these rates are higher in Alaska and Hawaii; see FRAC Research and Action Center for details.) You may receive the higher Tier I rate if your family is low income, you live in a low-income area, or you serve low-income children. To find out if you qualify for the Tier I rate, contact your local Food Program sponsor.

I strongly recommend that all providers join the Food Program and remain on it as long as they are in business. Being on the Food Program is a sign of professionalism and it shows your concern for the nutritional health of children. It's a benchmark of quality that benefits you and the children in your care.

How Do I Join the Food Program?

There are local Food Program sponsors in every state that will be happy to sign you up. In some parts of the country there are several sponsors serving the same geographic area, so you may have to choose between different sponsors. All sponsors must follow the same federal guidelines and pay you the same amount. Some sponsors may offer additional services that you should ask about. To find out the names of the sponsor or sponsors in your area, contact your local Child Care Resource and Referral agency. If you don't know how to reach this agency, visit http://www.naccrra.net to find the list of agencies in your state.

If you have questions about the Food Program, contact Tom Copeland at  This email address is being protected from spambots. You need JavaScript enabled to view it.  / 801-886-2322 (ex 321)

 

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This handout was produced by Think Small (www.thinksmall.org).

For Tom’s entire publications visit: NAFCC Store (NAFCC members receive a discount)

Tom Copeland This email address is being protected from spambots. You need JavaScript enabled to view it.   Phone: 801-886-2322 (ex 321)

Facebook - http://www.facebook.com/tomcopelandblog

Blog - http://www.tomcopelandblog.com

"Become a member of the National Association for Family Child Care, (http://www.nafcc.org/) and receive monthly business e-newsletters, discounts on books by Tom Copeland, IRS audit help, and much more."

Rev. Proc. 2003-22

SECTION 1. PURPOSE

This revenue procedure provides taxpayers engaged in the trade or business of providing family day care with optional standard meal and snack rates to use in computing the deductible cost of food provided to eligible children receiving care from family day care providers.

SECTION 2. BACKGROUND

.01 Section 162(a) of the Internal Revenue Code allows a deduction for ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business. Under this section, family day care providers may deduct the cost of food provided to eligible children in the family day care. For family day care providers who receive reimbursements from a sponsor under the Child and Adult Care Food Program (CACFP) of the Department of Agriculture, only the portion of the cost of food, if any, that exceeds the reimbursements is deductible. Under § 262, however, no portion of the cost of food provided to the family day care provider’s family, including food consumed by the provider or the provider’s own children, is deductible.

.02 Section 6001 provides that every person liable for federal income tax shall keep such records and comply with such rules as the Commissioner of Internal Revenue prescribes. Section 1.6001-1(a) of the Income Tax Regulations provides that every person must keep records to substantiate the amount of any deduction.

.03 Section 7602(a) provides that the Commissioner may examine any books, papers, records, or other data that may be relevant to ascertaining the correctness of any return, making a return where none has been made, or determining the liability of any person for any internal revenue tax.

.04 Under §§ 162 and 6001, family day care providers must keep records that substantiate deductions for food provided to eligible children in the family day care. Because family day care providers often purchase food that is used for their own families as well as in carrying on their family day care business, they may have difficulty substantiating the portion of the cost of food that is attributable to their family day care business.

Additionally, it is burdensome for family day care providers to keep receipts for all food purchased during the taxable year for both the family day care and their own family’s personal use. To minimize disputes concerning the records family day care providers must keep to substantiate their deductible food cost, and to reduce burden by eliminating the need to keep all receipts for food purchased during the taxable year, the Internal Revenue Service will permit family day care providers to use the standard meal and snack rates provided in this revenue procedure to compute the deductible cost of food in lieu of using actual costs. A family day care provider who complies with all the provisions of this revenue procedure will be deemed to meet the substantiation requirements of § 6001 and the regulations there under for the purpose of computing the deductible cost of food provided to eligible children in the family day care.

SECTION 3. SCOPE

This revenue procedure applies to any family day care provider, whether or not licensed, registered, or otherwise regulated by the state or locality in which the family day care operates, who chooses to use the standard meal and snack rates provided in this revenue procedure to substantiate the deductible cost of meals and snacks provided to eligible children in the family day care.

SECTION 4. DEFINITIONS

.01 Family Day Care Provider. A family day care provider is a taxpayer engaged in the trade or business of providing family day care.

.02 Family Day Care. Family day care is child care provided to eligible children in the home of the family day care provider that is (1) non-medical, (2) does not involve a transfer of legal custody, and (3) generally lasts for less than 24 hours each day.

.03 Eligible Children. Except as otherwise provided in this section, eligible children are unemancipated minors receiving family day care in the home of the family day care provider. Eligible children do not include children who are full-time or part-time residents in the home in which the child care is provided or children whose parent(s) or guardian(s) are residents of the same home. For example, a family day care provider’s own children, and any children who live in the family day care provider’s home on a full or part-time basis, are not eligible children even if they receive day care services from the family day care provider. Eligible children do not include children who receive day care services for personal reasons of the family day care provider. For example, if a family day care provider provides day care services for the provider’s sister’s child as a favor to the sister, that child is not an eligible child within the meaning of this revenue procedure.

SECTION 5. APPLICATION

.01 In General. Family day care providers may compute the deductible cost of each meal and snack actually purchased and served to an eligible child during the time period when family day care is provided by using the standard meal and snack rates provided in section 5.04 of this revenue procedure. A family day care provider may use the standard meal and snack rates for a maximum of one breakfast, one lunch, one dinner, and three snacks per eligible child per day. The rates apply regardless of whether a family day care provider is reimbursed for food costs, in whole or in part, under the CACFP, or under any other program, for a particular meal or snack. A family day care provider who receives a reimbursement for a particular meal or snack, however, may deduct only the portion of the applicable standard meal or snack rate that exceeds the amount of the reimbursement.

.02 Rates Must Be Used Consistently. Family day care providers may use either the standard meal and snack rates or actual costs to calculate the deductible cost of food provided to eligible children in the family day care in any particular taxable year. Family day care providers who choose to use the standard meal and snack rates provided in this revenue procedure for a particular taxable year must use the rates for all their deductible food costs during that taxable year. However, a family day care provider who uses the standard meal and snack rates in any taxable year may use actual costs to compute the deductible cost of food in any other taxable year.

.03 Record Keeping. To satisfy the record keeping requirements of § 6001 and the regulations thereunder, family day care providers who use the standard meal and snack rates provided in this revenue procedure must maintain records to substantiate their computation of the total amount deductible under this revenue procedure for each taxable year. The records should include the name of each eligible child, dates and hours of attendance in the family day care, and the type and quantity of meals and snacks served.

This information may be recorded in the meal and snack log contained in the APPENDIX to this revenue procedure. A family day care provider who uses the log in the APPENDIX to maintain accurate and required information will be deemed to comply with the record keeping requirements of § 6001 and the regulations thereunder.

.04 Standard Meal and Snack Rates. The standard meal and snack rates are equal to the Tier I reimbursement rates of the CACFP for meals served in day care homes. For purposes of this revenue procedure, the standard meal and snack rates for a taxable year are the Tier  I rates in effect on December 31 preceding the beginning of the family day care provider’s taxable year. For example, for the 2003 taxable year, calendar year family day care providers will use the Tier I rates in effect on December 31, 2002, as the standard meal and snack rates  to calculate their deductible food costs for the entire 2003 taxable year. The rates will be adjusted annually (see section 5.06 of this revenue procedure).

The standard meal and snack rates in effect on December 31, 2002 are:

(1) For all family day care providers other than those located in Alaska or Hawaii:

Breakfast $0.98

Lunch/Dinner $1.80

Snack $0.53

(2) For family day care providers located in Alaska:

Breakfast $1.55

Lunch/Dinner $2.93

Snack $0.87

(3) For family day care providers located in Hawaii:

Breakfast $1.13

Lunch/Dinner $2.11

Snack $0.63

What is Included in the Standard Meal and Snack Rates. The standard meal rates apply to breakfast, lunch, and dinner. The standard meal and snack rates include beverages, but do not include non-food supplies used for food preparation, service, or storage, such as containers, paper products or utensils. The standard meal and snack rates do not include other non-food items such as medication, administrative supplies, or toys. A family day care provider who uses the standard meal and snack rates may separately deduct the cost of these non-food items if the cost is deductible under § 162.

.06 Annual Adjustment of the Standard Meal and Snack Rates. The standard meal and snack rates will be adjusted annually. The Department of Agriculture adjusts the Tier I reimbursement rates each July based on changes to the consumer price index for the cost of food at home. Although the Tier I reimbursement rates apply for the period of July 1 to June 30 of each year, for purposes of this revenue procedure the standard meal and snack rates applicable for a particular taxable year are the Tier I rates in effect on December 31 preceding the beginning of the family day care provider’s taxable year.

Generally, the CACFP reimbursement rates may be found on the Internet at http://www.usda.gov under “Child and Adult Care Food Program.” The Service will post the standard meal and snack rates currently in effect under this revenue procedure on the Internet at http://www.irs.gov/businesses/small/industries/index.html , then click on “Child Care.”

The Service will also include the standard meal and snack rates that are current at the time of publication in Publication 587, Business Use of Your Home.

SECTION 6. EFFECTIVE DATE

This revenue procedure is effective for taxable years beginning after December 31, 2002.

SECTION 7. AUDIT PROTECTION

If a family day care provider uses the Tier I rates to compute the deductible cost of food provided to eligible children in a taxable year that ends before January 1, 2003, the Service will not raise the issue of the amount of the family day care provider’s deductible food costs. If a family day care provider uses the Tier I rates to compute the deductible cost of food provided to eligible children in a taxable year that ends before January 1, 2003, and the amount of the family day care provider’s deductible food costs is an issue under consideration (within the meaning of section 3.09 of Rev. Proc. 2002-9) in examination, in appeals, or before the U.S. Tax Court in a taxable year that ends before January 1, 2003, that issue will not be further pursued by the Service.

DRAFTING INFORMATION

The principal author of this revenue procedure is Angella Warren of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Warren at (202) 622-4950 (not a toll free call).

APPENDIX

 

Family Child Care Provider Meal and Snack Log
Name of Provider ____________________________					TIN/SSN _________________________
Week of _______________________________
Child's Name:	Monday	Tuesday	Wednesday	Thursday	Friday	Saturday	Sunday	TOTALS
	Hours of Attendance: _________	Hours of Attendance: _________	Hours of Attendance: _________	Hours of Attendance: _________	Hours of Attendance: _________	Hours of Attendance: _________	Hours of Attendance: _________
	Bkfst 9	Bkfst 9	Bkfst 9	Bkfst 9	Bkfst 9	Bkfst 9	Bkfst 9	Number of Breakfasts Served______
	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Number of Snacks Served______
	Lunch 9	Lunch 9	Lunch 9	Lunch 9	Lunch 9	Lunch 9	Lunch 9	Number of Lunches Served______
	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Number of Snacks Served______
	Dinner 9	Dinner 9	Dinner 9	Dinner 9	Dinner 9	Dinner 9	Dinner 9	Number of Dinners Served______
	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Snack 9	Number of Snacks Served______

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Number of breakfasts served:

Number of lunches served:

Number of dinners served:

Number of snacks served:

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Number of breakfasts served:

Number of lunches served:

Number of dinners served:

Number of snacks served:

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Number of breakfasts served:

Number of lunches served:

Number of dinners served:

Number of snacks served:

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Number of breakfasts served:

Number of lunches served:

Number of dinners served:

Number of snacks served:

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Number of breakfasts served:

Number of lunches served:

Number of dinners served:

Number of snacks served:

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Number of breakfasts served:

Number of lunches served:

Number of dinners served:

Number of snacks served:

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Bkfst  9

Snack 9

Lunch 9

Snack 9

Dinner 9

Snack 9

Hours of attendance:

Number of breakfasts served:

Number of lunches served:

Number of dinners served:

Number of snacks served:

Hours of attendance:

Weekly Totals: Breakfast Lunch Dinner Snacks

Family Day Care Provider Meal and Snack Log

Name of Provider TIN/SSN

Taxable Year Ending

Total number of breakfasts served during the year x breakfast rate of $ = $ (annual breakfast cost)

Total number of lunches served during the year x lunch rate of $ = $ (annual lunch cost)

Total number of dinners served during the year x dinner rate of $ = $ (annual dinner cost)

Total number of snacks served during the year x snack rate of $ = $ (annual snack cost)

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