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.
Child Tax Credit. You may also be eligible for a tax credit, which is even better than a deduction, since it reduces your taxes dollar for dollar. The Child Tax Credit is an additional $1,000 credit you may be able to claim for children under 17.For married couples with income over $110,000 or $75,000 for a single parent, the credit phases out. Child and Dependent Care Credit.ere are some of the tax benefits for having children and other dependents: Dependency exemption. In 2012, you can claim a personal exemption deduction of $3,800 for each child and other dependent, and for 2013 that increases to $3,900.