Final answer:
Matthew may be able to deduct the remaining $3,000 of his education expenses if they maintain or improve his skills for his current job, are required by the employer, or are required by law to keep his job. However, whether these expenses are deductible depends on specific IRS criteria concerning his employment and other potential tax code restrictions.
Step-by-step explanation:
The question asks whether Matthew can deduct the remaining $3,000 of his education expense after being reimbursed for $3,000 by his employer. The tax deduction for education expenses is not straightforward because it depends on various factors such as the nature of the courses taken and whether they are required for the individual's current job or improve job skills.
Under the IRS rules, the education expenses are potentially deductible if they maintain or improve the taxpayer's skills in their current job or if required by the employer or by law to keep their current job. Therefore, Matthew can deduct the $3,000 if the course meets these criteria. However, the tax code is complex, and there could be additional restrictions and limits on the deduction based on his adjusted gross income (AGI) or other factors. Without more specific information, it is not possible to definitively answer whether he can deduct the expense. Therefore, the correct answer is that the ability to deduct will depend on if these education expenses meet IRS criteria concerning his current employment.
If the educational expenses are qualified work-related education, he could potentially deduct them for tax purposes; otherwise, he cannot. Note that even if it qualifies as work-related education, there may be other factors at play in determining the deductibility of these expenses, such as income phase-outs and whether or not he itemizes deductions on his tax return.