15230-B

Continuing Service Agreement (for Candidate Development Program Participants)

Agency
IRS
Revision
Rev. 10-2020
Fillable fields
10
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 15230-B online
Page 1 of form 15230-B

Form 15230-B: Continuing Service Agreement for Candidate Development Program Participants

Form 15230-B is a Department of the Treasury, Internal Revenue Service continuing service agreement for candidates selected to participate in the Senior Executive Service Candidate Development Program (SESCDP). The form says it covers all training, education and professional development related to the program for which the federal government approves payment of cost before it begins.

The participant agrees to serve in the federal service after completing the program for a period equivalent to at least three times the length of time served in the program. The form says that because the SESCDP is a one to two-year program, the agreement period is no less than three calendar years and not more than six calendar years. It also sets out when training costs are repaid.

This is a federal personnel agreement for program participants, not a tax return. You can fill out Form 15230-B free in your browser on this page and download the result without an account.

Top of page 1 of Form 15230-B: Continuing Service Agreement for Candidate Development Program Participants, as printed by IRS

What's on Form 15230-B

Participant and training

Participant name, the training, and the estimated cost of training.

Agreement to Continue in Service

A paragraph saying the agreement covers all program training, education and professional development, and that obligated service starts the day after completing the one to two-year SESCDP.

Items a to d: service and repayment

The service period of at least three times the program length, repayment of training and travel costs on leaving early, pro-rated reimbursement, and recovery under 5 U.S.C. 5514.

Items e to g: termination and waivers

When the agency terminates the agreement, requests for reconsideration or waiver under Internal Revenue Manual 1.35.13.7, and a statement that the agreement does not commit the government to continued employment.

Items h and i: service periods

From and To dates for the period requiring obligated service and for the period of obligated service.

Item j and signature

The statement that signing is required to participate, then the participant signature, date and participant's agency.

How to fill out Form 15230-B

  1. 1

    Participant name and training

    Enter the participant's name, the training and its estimated cost at the top of the form.

  2. 2

    Read items a to g

    Items a to g set out the service obligation, repayment and waiver terms. Item c gives an example: if the cost of training is $3,000 and two-thirds of the obligated service is completed, the reimbursement is $1,000.

  3. 3

    Item h dates

    Enter From and To dates. The form says this period runs from the official start date of the Executive Development (XD) training until completion of the one to two year program.

  4. 4

    Item i dates

    Enter From and To dates for the period of obligated service, which the form says is three times the length of participation in the SESCDP.

  5. 5

    Sign and date

    The participant signs and dates the form and enters the participant's agency.

Why fill Form 15230-B on indox

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Where it goes and repayment terms

Where it goes

The PDF prints no filing address or deadline. It is an agreement between the participant and the participant's agency.

Leaving government service early

Item b says that a participant who voluntarily leaves Government service before completing the terms repays the cost of training and related travel expenses, excluding salary or other compensation.

Termination for cause

Item e says the agreement is terminated if the participant is demoted or separated for cause, receives a performance rating lower than Fully Successful, or otherwise fails to fulfill its terms, and the full cost of the SESCDP training is then repaid.

Waiver requests

Item f says extenuating circumstances may include personal illness, illness of a close family member or financial hardship. Procedures are under Internal Revenue Manual 1.35.13.7.

Agency waiver authority

The form says nothing in it limits an agency's authority to waive, in whole or in part, an employee's obligation to pay expenses the government incurred for this training.

Who fills out Form 15230-B?

  • SESCDP participants

    The form applies to candidates selected to participate in the Senior Executive Service Candidate Development Program. The participant signs and dates it.

  • A condition of taking part

    Item j says signing the agreement is a requirement for participating in the SESCDP, and that failure to sign results in declination from the program.

  • The participant's agency

    The form has a line for the participant's agency. Item c says reimbursement for training costs goes to the participant's agency.

  • Host and home agencies

    Item e refers to a Memorandum of Understanding between the host agency and the participant's home agency, under which the agency terminates the agreement in certain cases.

The form is signed by a program participant, not by a taxpayer.

Official sources and the blank

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Questions about Form 15230-B

Who signs Form 15230-B?

A candidate selected for the Senior Executive Service Candidate Development Program signs it as the participant. Item j says signing is a requirement for participating.

How long is the service obligation?

At least three times the length of time in the program. The form's example says one year, four months in the program means four years of service. The period is no less than three and not more than six calendar years.

What happens if a participant leaves early?

The form says the participant reimburses the agency for tuition and related fees, travel and other special expenses (excluding salary), reduced on a pro-rated basis for the percentage of obligated service completed.

Can repayment be waived?

Item f says a participant may request reconsideration of the recovery amount or appeal for a waiver in extenuating circumstances, under Internal Revenue Manual 1.35.13.7.

Does the agreement guarantee continued employment?

No. Item g says the agreement does not in any way commit the government to continue the participant's employment.