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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. Our standard practice is to onboard both spouses as Employees either an Employee or Associate Volunteers. 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. However, we can allow exceptions when the non-Reliant spouse or dependent performs a ministry role associated with the expense. Volunteer. When one spouse is not a US citizen, Reliant cannot onboard them as an Associate or an Employee unless they have a legal US status that allows them to work in the US. In these cases, some ministry expenses may still be eligible for reimbursement on behalf of the non-Reliant spouse. This is considered an exception to our standard policy and must be documented according to the steps below.


Legal StatusEmployment
Status		Application
Requirement		Reimbursements (non-taxable)Expense Recovery Bonus (taxable)Per Diem
US Citizen or Eligible to Work in USAssociateEmployeeFull ApplicationCan submit & receive directlyEmployed spouse can submit on their behalfCan submit & receive directlyCan submit & receive directly. Funds are non-taxable.
US Citizen or Eligible to Work in USEmployeeAssociateFull ApplicationCan submit & receive directlyCan submit & receive directlyEmployed spouse can submit on their behalfCan submit & receive directly. Funds are non-taxable.
NOT Eligible to Work in USNo official affiliationNot RequiredEmployed spouse can submit on their behalf.Employed spouse can submit on their behalfEmployed spouse can submit on their behalf. Funds are taxable.

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Note

Because the IRS requires receipt and documentation for non-employee reimbursements, per diem is the one exception to this ruleallowance. You may not submit non-taxable per diem for a non-Reliant Spouse or Dependent.

UI Expand
titleTreasury Regulation § 1.62-2

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.

If a non-employee receives an allowance (like a per diem) to travel, it cannot legally be processed through the organization's Accountable Plan

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  • Therefore, the IRS requires the organization to report that money on a Form 1099 (if paid directly to the spouse) or a Form W-2 (if paid to you as a benefit).

    • Submitting a Reimbursement for a Non-Reliant Spouse

    UI Steps
    sizesmall
    UI Step

    Only Reliant Employees or Associate may be reimbursed. Please list that spouse's name and Reliant email address in the General Information section.

    UI Step

    When entering the expense, enter the non-Reliant Spouse's name and relationship as the person who the expense is for. Choose "YES", that they are a non-Reliant Spouse or Dependent. In the Ministry Purpose, please list a detailed explanation of their participation in the ministry activity related to the expense. An exception will not be granted when the non-Reliant spouse is just in attendance at a ministry function. They must have an active role. This will automatically show up in the taxable ERB column.

    UI Step

    You must request an exception for your reimbursement in the "Totals" section. This notifies the Reimbursement team to review the submission and change the expense from an ERB to a normal Reimbursement.


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