**Core Concept**
Thyroglossal cysts are congenital anomalies resulting from the incomplete descent of the thyroid gland during embryonic development. They are remnants of the thyroglossal duct, which usually atrophies and disappears after the thyroid gland reaches its final position. However, in some cases, the duct persists and forms a cystic structure.

**Why the Correct Answer is Right**
The most common site for a thyroglossal cyst is near the hyoid bone, specifically in the midline of the neck, anterior to the hyoid bone. This is because the thyroglossal duct usually atrophies and disappears as it reaches the level of the hyoid bone. The cysts can occur anywhere along the tract of the thyroglossal duct, from the foramen cecum of the tongue to the thyroid gland, but they are most commonly found near the hyoid bone.

**Why Each Wrong Option is Incorrect**
**Option A:** This option is incorrect because while thyroglossal duct cysts can occur in the tongue, they are not the most common site.

**Option B:** This option is incorrect because while thyroglossal duct cysts can occur in the submandibular region, they are not the most common site.

**Option C:** This option is incorrect because while thyroglossal duct cysts can occur in the supraclavicular region, they are not the most common site.

**Clinical Pearl / High-Yield Fact**
A classic surgical approach for thyroglossal duct cysts involves the Sistrunk procedure, which involves excision of the cyst, the central portion of the hyoid bone, and a portion of the tongue to prevent recurrence.

**Correct Answer: D. Near the hyoid bone.**