The regulations further state that the % DV of fat, SFA, TFA, sodium, potassium, carbohydrate, fiber, and cholesterol or the number of calories from fat or SFA and TFA cannot be included on the infant formula label.

Recommendations for Nutrition Labeling for Children Less Than 4 Years of Age. Tables 5-1 and 5-2 provide a comparison of the reference values for nutrients that are used for toddler and infant product labels in the United States. An EAR for toddlers (Table 5-1) exists for the major nutrients (except for calcium and vitamin D). Because there is a single age and gender group for toddlers, there is no need to use population weighting. Therefore, for nutrients with an EAR for toddlers, the committee recommends that the EAR be used as the basis for the DV; for nutrients where there is no EAR, the committee recommends that the AI be used for the DV.

The situation is more complex for infants (Table 5-2) as a result of the age split at 7 months, which reflects the change from a virtually exclusively human milk- or formula-based diet to one that includes age-appropriate solid food. An AI was established for most nutrients based on the nutrient intake of infants fed human milk. EARs that were established for some nutrients were specifically for 7- through 12-month-old infants. At this age, weaning food may provide most of the ingested nutrients (e.g., iron and zinc). For calcium, although only an AI based on the human milk-fed infant is included in the