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.
Your child will have to pay tax on the salary only to the extent it exceeds the standard deduction amount for the year. Moreover, if your child is under 18, you wonât have to withhold or pay any FICA (Social Security or Medicare) tax on the salary (subject to a couple of exceptions).f you hire your children as employees to do legitimate work in your business, you may deduct their salaries from your business income as a business expense.