There isn't a set amount that you can claim. Everybody will be different based on what kinds of foods they serve, where they shop, etc. It was recommended to me that we should cost it out so we have the proof of where we got the amount in case of audit. I took two of my weekly menus and costed out everything on them and used the amount per child that I finally came up with. Last year, that was $6 per child. This year it will likely be $7 or $8 as I have started serving some organic foods and my food cost has gone up. Some people on this forum said they only spend a couple of dollars per day per child...so if that is the case, that is what they should claim. You have to back-up your claim with reciepts. You can't just pull a number from the air and claim it.