As you can imagine, I do get quite a few requests for information on what is tax deductible when attending any of my schools.  I am not a tax professional, and I always suggest you check with your accountant, CPA or whoever helps you with your taxes. 

But from what I have learned from CPA and tax preparers who attended my school, it is basically your costs to attend the school. 

However, it is slightly different when going on a Santa School cruise and attending a school while at sea. Because school is taught on just two days, only portions can be deducted, as you are also able to enjoy the rest of the cruise as a bit of a vacation.

For the regular two-day schools that I teach at hotels around the U.S., you should be able to deduct the following:

• The fee you paid to register and attend the two-day school
• Any additional costs for books and materials that were not included in the school registration.
• Any clothing, accessories or merchandise you purchased at the school that could be used for your work.
• Your travel costs to get to the school. This can include mileage for your own car.  Or it can be air or train fare, car rental, fuel, etc. 
• The cost of your hotel lodging. If you drove a motorhome, you would deduct mileage, and any fees paid to park your RV.
• Depending on your tax code, meals may also be deductible.

When attending a school aboard a cruise the deductions are a bit different.

• You may deduct the value of the school. For example, in 2025, a single registration would be $355 per person
• As some of your open time while on the cruise will be spent networking with other Santas and learning from them, you might be able to add some of that time.
• Or you could use a percentage. 28% to 40% of your time on the cruise will be spent attending school and networking.  This is based on two days at sea, during a seven-day cruise.  Therefore, you could use this percentage to figure out a deduction.   If a seven-day cruise costs you $1,200.00 than you could probably deduct $336.00 to 480.00.
• The same percentage could be used to also deduct costs of travel and lodging getting to the ship and returning home.   

FROM THE IRS WEBSITE: https://www.irs.gov/credits-deductions/individuals/qualified-ed-expenses.

You can claim an education credit for qualified education expenses paid by cash, check, credit, or debit card or paid with money from a loan.

Qualified expenses are amounts paid for tuition, fees and other related expense for an eligible student that are required for enrollment or attendance at an eligible educational institution. You must pay the expenses for an academic period* that starts during the tax year or the first three months of the next tax year.

Eligible expenses also include student activity fees you are required to pay to enroll or attend the school. For example, an activity fee that all students are required to pay to fund all on-campus student organizations and activities.

For AOTC only, expenses for books, supplies, and equipment the student needs for a course of study are included in qualified education expenses even if it is not paid to the school. For example, the cost of a required course book bought from an off-campus bookstore is a qualified education expense.

As, I stated above, your Tax consultant or CPA is the best source to find out what is accepted by the IRS.  I am not a tax professional and what I have listed here is what I am understanding from what others have told me.