Yeah, my biggest questions was why information returns such as F.3520 and F.5471, which are due with the taxpayer's income tax return, are not automatically postponed for the same period.  We have advised clients to file a protective extension by April 15 (and Jun 15 if they're eligible for the automatic two-month extension) unless and until further guidance to the contrary is provided by the IRS.

I don't understand Q/A 16.  Aren't most elections tied to the due date of the return (July 15th)?

Q16: Does the postponement of the 4/15 deadline apply to “timely elections”?
A16: Notice 2018-18 does not provide relief for timely elections.

When in doubt, file an extension by 4/15.  It can't hurt and it avoids detonating a land mine you didn't realize you stepped on.

For clients where I know they get a K-1 in September or they like to wait and fund their SEP-IRA in October every year, I'm extending by 4/15.  It's not paranoia if they really are out to get you. 😉

The IRS has not exactly been crystal clear in official "published in the federal register" guidance and Tweets and FAQs do not constitute authority.