A BNY MELLON COMPANY

Accounts & Services

Understanding Form 1099-B

Form 1099-B is a record of the redemption proceeds from sales or exchanges made in your Dreyfus non-retirement mutual fund accounts, except money market accounts, during 2014. This information is used to calculate any gain or loss on redemption of fund shares. These redemptions must be reported on your federal personal income tax return. State and local income taxes differ from state to state. Please consult your tax advisor regarding the reporting of this information on your state and local income tax returns.

Form 1099-B will report cost basis information for your mutual fund redemption(s), if available. The layout of Form 1099-B is broken out into the following five sections:

Section 1: Short-Term Transactions for Which Basis is Reported to the IRS
Section 2: Short-Term Transactions for Which Basis is Not Reported to the IRS
Section 3: Long-Term Transactions for Which Basis is Reported to the IRS
Section 4: Long-Term Transactions for Which Basis is Not Reported to the IRS
Section 5: Transactions for Which Basis is Not Reported to the IRS and for Which Short- or Long-Term Determination is Unknown.

1099-b

A - RECIPIENT'S IDENTIFICATION NUMBER

The number under which this information has been reported to the IRS. For individuals this is your Social Security Number, which has been masked on paper forms but not on electronic forms available behind the secure log-in on Dreyfus.com. Employer Identification Numbers have not been masked.

Box (1a) - DESCRIPTION, SHARES, FUND'S NAME, FEDERAL TAXPAYER IDENTIFICATION NUMBER AND CUSIP NUMBER

The CUSIP number is the fund’s identification number as given by the Committee on Uniform Securities Identification Procedures (“CUSIP”). Report this amount on Form 8949 as explained in the instructions for Schedule D (Form 1040).

Box (1b) - DATE ACQUIRED

The acquisition date of any securities sold. This box may be blank or contain the word "Various" if Box 5 is checked or if the securities sold were acquired on a variety of dates. Report this amount on Form 8949 as explained in the instructions for Schedule D (Form 1040). Please contact your tax advisor if you have any questions.

Box (1c) - DATE SOLD OR DISPOSED

The date of each sale or exchange. Report this amount on Form 8949 as explained in the instructions for Schedule D (Form 1040).

Box (1d) - GROSS PROCEEDS (LESS COMMISSIONS)

Gross proceeds (less commissions) from each transaction made during the year.
Report this amount on Form 8949 as explained in the instructions for Schedule D (Form 1040).

Box (1e) - COST OR OTHER BASIS

Shows the cost or other basis of securities sold. Report this amount on Form 8949 explained in the instructions for Schedule D (Form 1040).

Box (1f) - CODE, IF ANY

Shows W for wash sale, C for collectibles, or D for market discount. Report this amount on Form 8949 as explained in the instructions for Schedule D (Form 1040).

Box (1g) - ADJUSTMENTS

Shows the amount of nondeductible loss in a wash sale transaction or the amount of accrued market discount. For details on wash sales and market discount, see the Schedule D (Form 1040) instructions and IRS Publication 550. Report this amount on Form 8949 as explained in the instructions for Schedule D (form 1040).

Box (B) - SHARE PRICE

NAV or price per share redeemed for each transaction.

Box (4) - FEDERAL INCOME TAX WITHHELD

Box (5) - CHECK IF A NONCOVERED SECURITY

This will be checked if shares were acquired prior to January 1, 2012.

Box (16) STATE INCOME TAX WITHHELD

Amount of state taxes withheld if you were subject to backup withholding.