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2020-2021 CACFP Reimbursement Rates

Tier I – All states except AK and HI    Tier II – All states except AK and HI

Breakfast $1.39                                                   Breakfast $.50

Lunch/supper $2.61                                           Lunch/supper $1.58

Snack $.78                                                           Snack $.21

Tier I Alaska                                                     Tier II Alaska

Breakfast $2.22                                                  Breakfast $.78

Lunch/supper $4.24                                          Lunch/supper $2.55

Snack $1.26                                                         Snack $.35

Tier I Hawaii                                                     Tier I Hawaii

Breakfast $1.62                                                  Breakfast $.58

Lunch/supper $3.06                                          Lunch/supper $1.84

Snack $.91                                                           Snack $.25

Claiming Food Expenses

The above rates represent what you will receive in reimbursements from the Food Program. They do not represent what you can deduct as food expenses for 2020. When you claim food expenses you can use the Standard Meal Allowance Rate or an actual food cost method. See more.

If you use the Standard Meal Allowance Rate to calculate your food expenses, you will use the Tier I rate in effect at the beginning of the calendar year. Therefore, use the above Tier I rates for you 2021 taxes.

For tax year 2020 use the Tier I rates in effect at the beginning of 2020: $1.33 breakfast; $2.49 lunch/supper, and $.74 snack. Alaska: $2.12 breakfast; $4.04 lunch/supper, and $1.20 snack. Hawaii: $1.54 breakfast; $2.92, lunch/supper, and $.87 snack.

All child care providers, whether they are licensed or not, even if they receive the lower Tier II reimbursement rate, can use these higher Tier I rates to claim food expenses.

Remember to keep a daily record of all meals and snacks you serve in your business, not just the meals that you are reimbursed for by the Food Program. Meals or snacks that are not reimbursed by the Food Program do not need to be nutritious. A popsicle is a snack. You are entitled to deduct as food costs on your tax return up to one breakfast, one lunch, one supper, and three snacks per day, per child, if you serve them. See my article, “How to Claim Food Expenses.”

Do not forget to bring proof of residence for your kids. Even though I might personally know that the kids live with you still bring those documents . I need these documents to complete my Due Diliegence. Aslo we don’t have to reschedule appointment because of this