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

In the context of employee business expenses, it’s important to understand what qualifies as a deductible expense for employees. The correct answer indicates an incorrect criterion for these expenses.

To qualify as a deductible employee business expense, the expense must be incurred as a direct result of the taxpayer's status as an employee, meaning the expense is necessary for the job role. Additionally, the criteria involve the timing of the expense, ensuring it occurs during the tax year in question, and the expense must be considered ordinary and necessary in the context of the employee's job.

However, stating that the expense must be for the employee's convenience does not accurately capture the requirement. Expenses are typically considered for business purposes, meaning they must be directly related to job performance, not simply for the employee's convenience. This distinction highlights the primary focus of business expenses which is to support the employee's ability to fulfill their job responsibilities rather than personal convenience.

Therefore, the correct answer clearly reflects a misunderstanding of what constitutes a valid employee business expense criterion.