Notice 2015-30 provides penalty relief for taxpayers who received a Form 1095-A, Health Insurance Marketplace Statement, that was delayed or that the taxpayer believes to be incorrect and who timely filed their 2014 income tax return, including extensions. Specifically, it provides relief from the penalty for late payment of a balance due, the penalty for failure to pay an amount due upon notice and demand, the penalty for underpayment of estimated tax, and the accuracy related penalty. This relief applies only for the 2014 taxable year.