Which of the following qualifies as a miscellaneous deduction on Schedule A?

The correct answer identifies job expenses incurred while working as a miscellaneous deduction on Schedule A, which was applicable prior to the changes implemented by the Tax Cuts and Jobs Act (TCJA) beginning in 2018. Under previous tax law, certain unreimbursed employee expenses could be deducted as miscellaneous deductions if they exceeded 2% of the taxpayer’s adjusted gross income (AGI).

Job expenses typically included costs such as uniforms, tools, and travel expenses directly related to the job that were not reimbursed by the employer. However, it’s important to note that the TCJA suspended miscellaneous itemized deductions from 2018 until 2025 for individual taxpayers, thereby changing the landscape for many taxpayers regarding their ability to claim these expenses.

Pet expenses during hospitalization, general living expenses, and investment gains do not qualify as miscellaneous deductions. Pet expenses do not meet the criteria for deductible expenses related to work or investment, while general living expenses are considered personal expenses and not deductible. Investment gains are reported on separate forms and are included in taxable income but do not qualify as miscellaneous deductions either. Thus, job expenses incurred while working aligns well with prior provisions that allowed for such deductions, making it the appropriate choice.