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.
What is your child's age? The child tax credit can be claimed only for dependents who are under age 17 at the end of the year. Parents of teenagers often overlook this benefit as their kids outgrow the need for a babysitter. Legally, you can continue to file for the credit until your children reach the maximum age cutoff of 17.