I wrote off all expenses including elite travel ball. When questioned I explained that it was education related as opposed to playing recreational sports. They bought it with some explanation. Most auditors who question individual tax payers are usually low level auditors.
I also used to do pro hockey players US tax returns. Wrote off all expenses related in earning hockey income in the US.
Having a business can allow you to bury these expenses making them less obvious. I have been audited a few times and the only problem I ever had was with a large legitimate write off. I suppose calling the auditor a moron in front of his supervisor didn't help. I won on appeal.
I have submitted tax returns by efile for at least 6 years and always files a return for my son since he was 16.
In Canada the BB scholarships are not taxable and you can write off all college expenses except food and lodging. What it means is that my son's costs of attending college have accumulated at full costs to be written off against his future income and are not affected by his scholarships. He is also allowed to let a parent write it off to a maximum of approx $11,000 a year. We have done that for the last 3 years and get all of our taxes back. There is still a large sum left to be written off.
I would advise anyone to talk to an accountant to see what is allowed in your state.