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International ministry is unique in that you cannot leave your spouse or kids at home when you go to work! They are with you on the field and also likely engaged with different aspects of your ministry. In general, Reimbursements (non-taxable) can only be submitted for Reliant Employees or Associate Volunteers. Expense Recovery Bonuses (ERBs) (taxable) may be submitted for non‑Reliant spouses or dependents.
Non-Reliant Spouses
| Employment Status | Application Requirement | Reimbursements | Expense Recovery Bonus (ERB) | Per Diem | |
|---|---|---|---|---|---|
| Spouse US Citizen or Eligible to Work in US | Associate | Full Application | Can submit & receive directly | Employed spouse can submit on their behalf | Can submit & receive directly. Funds are non-taxable. |
| Spouse US Citizen or Eligible to Work in US | Employee | Full Application | Can submit & receive directly | Can submit & receive directly | Can submit & receive directly. Funds are non-taxable. |
| Spouse NOT Eligible to Work in US | No official affiliation | Not Required | Employed spouse can submit on their behalf | Employed spouse can submit on their behalf | Employed spouse can submit on their behalf. Funds are taxable. |
Spouses who are U.S. citizens or eligible to work in the United States, but choose not to be employed, can be onboarded as Associate Volunteers. Associate Volunteers can submit and receive non‑taxable reimbursements.
Spouses who are not U.S. citizens and not eligible to work in the United States do not qualify for Associate Volunteer status. They are considered a “non‑Reliant spouse.”
When a non‑Reliant spouse participates in ministry alongside their Reliant spouse, the Reliant spouse may submit non‑taxable reimbursements on their behalf. This is an exception to the normal reimbursement rules and must be properly documented.
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Treasury Regulation § 1.62-2 (which governs Accountable Plans). An employer can only issue a tax-free per diem under an Accountable Plan. Under IRS rules, an Accountable Plan only applies to employees.
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