Which of the following is not considered miscellaneous income?

Employment wages are categorized as earned income rather than miscellaneous income. This classification is significant because wages are part of an employee's compensation for work performed and are subject to payroll taxes, withholding, and reporting requirements that differ from those of miscellaneous income.

In contrast, miscellaneous income typically includes various types of income that do not fit neatly into standard categories. Medical and health care payments, royalty payments, and unemployment compensation are all considered miscellaneous income because they represent payments not related directly to employment or a business entity's regular income-producing activities. Understanding these distinctions is vital for accurate tax reporting and compliance with IRS regulations.