The best replacement for allowances is dependents.

The best alternatives to allowances are rated as following:
★★★★★  dependents
★★★★★  exemptions
★★★  depreciation
★★  fringe benefits
★★  exemption from withholding
★★  withholding
★★  expenses
★  provisions
★  reimbursements
  reimbursement
  company cars

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