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.
1 If you send the kids away to the mountains for a week, you wonât garner a tax deduction. 2  But send the kids away for the day, and now you are talking tax savings in the form of the Child and Dependent Care Credit, as long as your child is under the age of 13.ereâs the scoop: 1  If you send the kids away to the mountains for a week, you wonât garner a tax deduction. 2  But send the kids away for the day, and now you are talking tax savings in the form of the Child and Dependent Care Credit, as long as your child is under the age of 13.