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 only take a deduction up to $3,000 for one qualifying child or $6,000 for two or more. You can take a tax deduction on a percentage of your work-related child care expenses. The IRS Table provides the percentage you must apply to your Adjusted Gross Income in order to figure out your deduction. Therefore, if youâre AGI is $50,000, you are entitled to a 20% deduction.