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 ability to claim a child as a dependent may result in a reduction of your income taxes. Age is one test the Internal Revenue Service (IRS) uses to determine eligibility, but there are four additional conditions the child must meet before you are allowed to claim him as your dependent.ged 19 through 23. A child younger than 24 years of age as of Dec. 31 of the tax year in question may still qualify as a dependent if she is a full-time student.