Author information: (1)Dr. von Hauner Childrens' Hospital, Ludwig Maximilians University, Munich, Germany. Pulmonary surfactant is a complex and highly surface active material composed of lipids and proteins which is found in the fluid lining the alveolar surface of the lungs.
You must meet several criteria to qualify for the child and dependent care credit. To qualify, you must meet all of the following: 1  You (and your spouse, if you are married filing jointly) must have earned income for the tax year.  You must be the custodial parent or main caretaker of the child or dependent.
Children are expensive. To offset some of this expense, Congress provides two special tax credits to people who support children: a child tax credit of up to $2,000 per child, and; a child and dependent care tax credit of $3,000 per child, up to $6,000 for two or more children. If you qualify, you can get both credits in the same year, and you can still get the tax exemption for children and other dependents. In the past, the child tax credit was limited to middle and lower-income taxpayers.