Hi. What do you think about this idea. Total yearly daycare income divided by daily rate/child. Multiply the result by your daily food amount/ child. That seems like an easy way to calculate the deduction? (example: gross income=$3500/$35(/day)= 10000. Multiply that by $8 food allowance/ day = $8000 to deduct for meals. Seems easy to me. Keep all food receipts for the year for proof. What do you think?