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.
The IRS allows you a $3,800 deduction for each of your dependents. Credits come off your tax bill. If you owe the IRS $1,000 after calculating your taxes, and if you have a $1,000 tax credit, you donât owe the IRS anything.Having at least one dependent can qualify you for the earned income tax credit.Child dependents can also qualify you for a child care credit and a child tax credit. To claim the child tax credit, your dependent must be younger than 17.To claim the credit for child care, your child must be younger than 13.he IRS allows you a $3,800 deduction for each of your dependents. Credits come off your tax bill. If you owe the IRS $1,000 after calculating your taxes, and if you have a $1,000 tax credit, you donât owe the IRS anything.