Meanwhile, the IRS has announced that FSA enrollees can claim reimbursement for over-the-counter drugs that are available without prescription. The determination, in Revenue Ruling 2003-102, held that the law authorizing reimbursement from FSAs is broader than the itemized deduction for medical expenses when they exceed 7.5 percent of adjusted gross income-the deduction that in general serves as the guideline for what is or isn’t reimbursable from an FSA. The IRS noted that many prescription drugs have moved to the over-the-counter market and that paying for them with tax-favored FSA money will effectively make those drugs more affordable. The IRS added that the cost of dietary supplements “that are merely beneficial to the employee’s health” are not covered.