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.
How to File a Child's Income Tax. There are two methods to filing kid's tax returns. Attach to parent's return. If the child is under age 19 (or a full time student under 24), and the child's income is less than $10,500 and only from interest and dividends, it can be attached to the parent's return using Form 8814. Although, this may result in higher taxes on qualified dividends or capital gains.