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.
This is true even if you chose not to claim your child as a dependent on your own tax return. Can I still claim the Child Tax Credit? Each dependent child under the age of 17 can qualify you for the $1,000 per child tax credit. The credit is available to you even if your child is working and paying taxes on their income. Unfortunately, the year your child turns 17 the tax credit is no longer available. When is my child's tax return due? Even children have to file their tax return and pay their taxes by April 15. Which forms should I use? If your dependent child has a job with a W-2 and no investment income, they can usually file Form 1040 EZ, Income Tax Return for Single and Joint Filers With No Dependents. Again, if your child has multiple sources of income or had their own business, the tax implications could be more tricky.