Opinions differ, but here are my recommendations:
Most vitamins and minerals should be taken with food to enhance their absorption. This is particularly true of oil-soluble vitamins, such as vitamins A and E, coenzyme Q10, and the carotenes. In addition, protein in the diet helps mineral absorption. This doesn't mean you need a full meal with your vitamins. A few bites or a piece of fruit are just as good.
The water-soluble vitamins, such as the B vitamins, are generally well-absorbed without food-but I would still recommend taking them with food. Vitamin C, which is water-soluble, can be taken with or without food.
If you take large amounts of any particular vitamin, such as vitamin C, divide up the dose so you take it two to four times a day. This improves absorption and minimizes the amount excreted.
The big exception to the "eat with food" rule is amino acid supplements. These are best taken at least 30 minutes before any other food. Amino acids in food compete with amino acid supplements, lowering their absorption.