Those include folks claiming residential energy credits, depreciation of property or general business credits.

FORBES: IRS Announces Delayed Tax Filing Season

The page also has a link to Form 5695 (residential energy credits), which you'll need to attach to your 1040 to claim the credit.

FORBES: Energy Tax Breaks: About To Expire

That includes those who were initially still waiting for the all clear because of residential energy credits and various business tax credits and deductions.

FORBES: IRS Now Accepting All Individual Returns