Go to www.irs.gov;
on the left hand, click More Forms and Publications;
In the middle part, click Forms and Instruction Number;
In the framed middle window, go down to select 2006 Form 1040 and do this process again to select 2006 Form 1040 Instructions for Child Care Expenses Credit explanation and worksheet. This credit should be calculated on Form 2441 (you may go through the same way to get Form 2441 and its instructions).