Reimbursements from an employee's flexible spending account (FSA) for the cost of medicines and drugs he or she bought without a physician's prescription are excludable from income under IRC section 105, the IRS said in revenue ruling 2003-102 in September (www.irs. gov/pub/irs-drop/rr-03-102.pdf).

* Reimbursements from an employee's flexible spending account (FSA) for the cost of medicines and drugs he or she bought without a physician's prescription are excludable from income under IRC section 105, the IRS said in revenue ruling 2003-102 in September (www.Irs. gov/pub/irs-drop/rr-03-102.pdf). But amounts an employee pays for dietary supplements that are merely beneficial to the general health of that employee or his or her spouse or dependents are neither reimbursable nor excludable from income under section 105(b).