The Affordable Care Act added section 36B to the Internal Revenue Code to allow certain low income individuals to claim a tax credit for purposes of offsetting the cost of health insurance premiums. Insurance exchanges estimate the 36B credit based on information supplied by the taxpayer and allow taxpayers to claim advance payments of the estimated credit. When taxpayers file their federal income tax returns, they must reconcile the advance payments with the actual 36B amount they were eligible to receive. The reconciliation can result in taxpayers having a balance due on their tax returns. Notice 2015-9 provides that the IRC § 6651(a)(2) failure to pay tax and IRC § 6654(a) underpaying estimated tax penalties do not apply to individuals who have a balance due on their 2014 returns because of a 36B reconciliation. The penalty relief only applies to taxpayers who are current with their filing and payment obligations and who properly report the excess 36B credit on a timely filed 2014 return.