A. Not unless your daughter is a professional gymnast. Otherwise, this is a nondeductible personal travel expense. But the instances in which individuals on personal pursuits turned their activities into professional careers litter the tax-case archives. This could lead to deductions for “ordinary and necessary” business expenses, including travel costs.
Tip: One example involved a professional bodybuilder who wrote off the cost of enhancing oils. (Wheir, TC Summary Opinion 2004-17)