Which of the following is NOT a requirement for an employee business expense deduction?

To understand why the selected answer is correct, it's essential to clarify the requirements for claiming a deduction for employee business expenses.

An employee can deduct business expenses provided they meet specific criteria. First, the expense must be incurred as a result of being an employee, meaning that it connects directly to the employment and the duties performed. Additionally, the expense needs to be both ordinary and necessary, which means it should commonly occur in the taxpayer's trade or business and be helpful for the work they perform. Furthermore, the expense should be paid during the employee's tax year, ensuring proper timing for tax reporting.

The option indicating that the expense must be for the employee's convenience suggests a personal motive rather than connection to the business's needs or requirements. This is not a valid criterion for deductions, as expenses that qualify must serve a legitimate business purpose rather than simply offering convenience to the individual taxpayer.

Hence, the assertion that the expense must be for the employee's convenience does not align with the outlined requirements for deductibility, making it the correct answer as it is NOT a criterion for an employee business expense deduction.