| That's an interesting question. As such, what is more common is for the employer of the company to provide per diem expense allowance to reimburse his employee's for their expenses!
Here, it doesn't make sense for you to claim per diem expenses especially if you are the 100% of the corporation. What is a better strategy to avoid potential abuses is for you to claim the actual expenses.
You can for example claim travel expenses to NYC, parking at Metro Park station, taxi cab etc..The actual expenses is a better approach. I personally would not favor a per diem expense allowance for a owner-employee of a corporation. This could be potentially abusive as far as IRS is concerned because there is no accounting of expenses required. | 
