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.
A tax deduction reduces the income subject to tax. A tax credit is a dollar-for-dollar reduction of the tax. The tax credit for child and dependent care expenses allows taxpayers to claim a credit for expenses paid for the care of children under age 13 and for a disabled spouse or dependent. In order to claim the credit, taxpayers must meet numerous requirements for the taxpayer, the expenses, and the qualifying person.