Form 8809 is an extension form that may be filed with the IRS for an automatic 30 day extension of a filing deadline. The form must be filed before the deadline of the form. The extension will not help prevent late form penalties, if the form is already past due.
One thing to note, new for tax year 2018: The IRS has phased out the automatic extension of deadline for 1099MISC forms with a Box 7 amount. While some safe harbors apply for manual extension of the January 31st deadline, most filers should be advised that the forms will be due on that date, no extension.
This form is for those who need an extension of the form filing deadline, whether to gather more information, learn more about their filing system, or for any other reason. A reason need not be given for the acceptance of the 8809 form, the extension is automatic.