Before making offerings it should be ensured that the kamidana or hokora is clean and that old offerings are removed. When performing a ritual for Inari Okami it is important that our body and soul be pure and so before performing daily worship we should wash our hands and rinse out our mouth. If worshipping in the morning we can take a bath or shower and brush our teeth.
Daily offerings to be made to Inari Okami are rice, salt and water - these are considered to be the staples of life in the Shinto faith. On festival days we can also offer sake, mochi, fish, sea vegetables, fruits, vegetables and sweets. It is good to offer the first harvests of the season or rare items from far away.
When worshipping, the basic form is the sequence of one shallow bow, two deep bows and two hand claps. The norito is then recited. A variety of norito can be recited and there is no real restrictions, though there is guidelines. If not reciting a norito, or after the norito you should express your thanks for all the blessings you have received. Afterwards is two deep bows and one shallow bow. Offerings should be made prior to worship

Examples of the positions of offerings.
Disposing of offerings:
Salt: Can be used in cooking or for baths. I also use it for personal protection
Water: Can be used in cooking, for baths, for watering plants, for annointing etc
Rice: Should be cooked and eaten
Sake: Should be drank or used in cooking
All other: Food should be consumed and not wasted