The National Association of Enrolled Agents said it has heard concerns from its members regarding the IRS list of 30 additional tax forms that 1040 filers won’t be able to begin filing until late February or early March.

The forms range from 3800 (General Business Credit) and 4136 (Credit for Federal Tax Paid on Fuels) to 8932 (Credit for Employer Differential Wage Payments) and 8936 (Qualified Plug-in Electric Drive Motor Vehicle Credit).

The NAEA noted that it had heard serious concerns regarding Form 4562.

“We have heard from a number of Enrolled Agents that the delay for filing Form 4562 (Depreciation and Amortization (Including Information on Listed Property)) appears to be problematic for farmers,” the association said in an announcement e-mailed to members. “Qualified farmers (and fishermen) need to make estimated payments by January 15 or to file their 2012 returns with full payment by March 1 in order to avoid estimated tax penalties. Clearly, if the Form 4562 is not available until after March 1, these taxpayers find themselves in a predicament.

The association said that conversations it had with the IRS left it convinced that senior executives there were working hard on the issue, then added, “Our best guess (but we stress this is only a guess!) is that IRS will find a way to hold harmless farmers who would otherwise face estimated tax penalties.”

The IRS said earlier this week that it plans to open the 2013 tax filing season and begin processing individual income tax returns on January 30, more than a week after the initially planned start date of Januar 22. Some returns cannot be processed until late February or March. The service also said that it has not yet set a date when all 30 forms may be filed.

“We expect the IRS to determine a single date on which all 30 of these forms may be filed, rather than allowing taxpayers and tax preparers to file the individual forms as programming for that form is completed,” the NAEA said.