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.
In this case, you can still claim your child as a deduction if your spouse agrees. Some couples alternate the years they claim a child. The custodial parent must complete Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, and you must file this form with your tax return.hough in many jurisdictions an 18-year-old is considered an adult, IRS rules stipulate that you can claim a deduction for your child as long as she is younger than 19 at the end of the year.