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.
You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or. You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer.o meet this test, a child must be: Under age 19 at the end of the year and younger than you (or your spouse if filing jointly), A student under age 24 at the end of the year and younger than you (or your spouse if filing jointly), or. Permanently and totally disabled at any time during the year, regardless of age.