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.
Age. The IRS allows you to claim an exemption for your child who is under 19 years of age. You might be able to continue claiming an exemption for your college-age child from age 19 through 23 years old, provided she meets the IRS' other tests as a qualifying child.f you've claimed an exemption for your child for the past 18 years, but this year she turned 19 and you're wondering if you can still hang on to that tax break, the answer is: maybe.