Does the cafeteria plan in dependent care expenses include school lunches?

[KrisD15]

Only if the expense cannot be separated from the dependent care. 

If lunch is included in the cost, yes. 

If lunch is a separate cost, no. 

According to the IRS:

“Expenses for care don't include amounts you pay for food, lodging, clothing, education, and entertainment. However, you can include small amounts paid for these items if they are incidental to and can't be separated from the cost of caring for the qualifying person.”