I am a sole owner-employee of an LLC taxed as an S-Corp. I provide consulting services where I need to travel to a client site 4 days out of the week. My company bills another consulting company which then bills the client for my expenses for reimbursement by them. This particular client includes a $34/day meal allowance without receipts needed. The GSA standard meal allowance for the client's location is $61/day.

I have read in previous posts that the $34/day is 100% deductible for my business, since the client is the one who assumes the 50% deduction responsibility. My question is can I take the difference from $61/day and $34/day = $27/day and give that to myself as Standard Meal Allowance, and then take have my business take the 50% deduction on the $27/day? Would I have to do a 3/4 prorated amount on the $27/day for the first and last day of travel? My client does not make us do the 3/4 of $34/day on first and last day of travel, but we do get an extra $17 if we travel on a Sunday for Monday-Thursday work week.