It depends on the drug and how the doctor/pharmacist want it to be taken. Sometimes it comes down to the way the manufacturer made it first and continues to make it.
The benefits of a tablet are longer shelf life, its easy to split (you can cut it in half), it can accommodate higher doses than a capsule, and it can come in immediate release, delayed release and extended release versions.
Capsules are generally faster acting and generally have higher drug absorption. There are less issues with flavor and GI side effects. They are also generally tamper resistant (you can’t cut it into pieces and take 1/2 doses).
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