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.
When you add a new child to your family, you can add one more exemption (for the same amount as the personal exemption) to your income taxes -- called a dependent exemption.. This means that you get an additional tax deduction every year until your child turns 19 -- a nice baby gift from Uncle Sam!