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.
IRS Dependent Age Tests. You can claim kids as dependents if they are under age 19 at the end of the year. The IRS extends the limit for children who are enrolled in school at least five months during the year. In this case, you can claim a student who is younger than 24. There is no age restriction to claim a child who is permanently disabled. Some of the tax breaks you can get for dependent kids have their own age limits. You may qualify for the Child Tax Credit as long as a dependent child is under age 17. If you have to pay for a caregiver so you can work, you may be eligible for the Child and Dependent Care Credit until a child is 13 years old. Other Tests for Dependents