A BNY MELLON COMPANY

Accounts & Services

Corporate Dividends-Received Deduction

To calculate your portion of this deduction, multiply your ordinary dividends shown in Box 1a on your 2014 Form 1099-DIV by the percentage shown below. You should enter your calculated amount on Form 1120, Schedule C, Line 1.

We recommend that you consult your tax advisor to ensure the proper calculation and reporting of these dividends.

You may also download printer-friendly versions of the tax information listed below.

  Corporate Dividends Received Deduction for 2014
  Fund Name Percentage of Qualifying Dividends (%)
  Dreyfus 100% U.S. Treasury Money Market Fund 0
  Dreyfus Active MidCap Fund 100.00
  Dreyfus Alternative Diversifier Strategies Fund 0
  Dreyfus AMT-Free Municipal Bond Fund 0
  Dreyfus AMT-Free Municipal Reserves - BASIC Shares 0
  Dreyfus AMT-Free Municipal Reserves - Class B 0
  Dreyfus AMT-Free Municipal Reserves - Class R 0
  Dreyfus AMT-Free Municipal Reserves - Investor Shares 0
  Dreyfus Appreciation Fund, Inc. - Class Y 100.00
  Dreyfus Appreciation Fund, Inc. - Investor Shares 100.00
  Dreyfus Balanced Opportunity Fund 93.17
  Dreyfus BASIC Money Market Fund, Inc. 0
  Dreyfus BASIC Municipal Money Market Fund 0
  Dreyfus BASIC New York Municipal Money Market Fund 0
  Dreyfus BASIC S&P 500 Stock Index Fund 100.00
  Dreyfus Bond Market Index Fund - BASIC Shares 0
  Dreyfus Bond Market Index Fund - Investor Shares 0
  Dreyfus California AMT-Free Municipal Cash Management 0
  Dreyfus California AMT-Free Municipal Bond Fund 0
  Dreyfus Cash Management 0
  CitizensSelect Prime Money Market Fund 0
  CitizensSelect Treasury Money Market Fund 0
  Dreyfus Conservative Allocation Fund 90.00
  Dreyfus Core Equity Fund 100.00
  Dreyfus State Municipal Bond Funds, Dreyfus Connecticut Fund 0
  Dreyfus Disciplined Stock Fund 65.98
  Dreyfus Diversified Emerging Markets Fund 0
  Dreyfus Diversified International Fund 100.00
  The Dreyfus Fund Incorporated 86.10
  Dreyfus/Newton International Equity Fund 0
  Dreyfus/Standish Global Fixed Income Fund 0
  Dreyfus/The Boston Company Small Cap Growth Fund - Class I 14.55
  Dreyfus/The Boston Company Small Cap Growth Fund - Class Y 14.55
  Dreyfus/The Boston Company Small Cap Value Fund - Class I 27.95
  Dreyfus/The Boston Company Small/Mid Cap Growth Fund 18.16
  Dynamic Total Return Fund 99.16
  Dreyfus Emerging Markets Debt U.S. Dollar Fund 0
  Dreyfus Emerging Markets Fund 0
  Dreyfus Emerging Markets Debt Local Currency Fund 0
  Dreyfus Equity Income Fund 91.04
  Dreyfus Floating Rate Income Fund 0
  General California Municipal Money Market Fund 0
  General Government Securities Money Market Fund 0
  General Money Market Fund, Inc. 0
  General Municipal Money Market Fund 0
  General New York Municipal Money Market Fund 0
  General Treasury Prime Money Market Fund 0
  Dreyfus Global Dynamic Bond Fund 0
  Dreyfus Global Emerging Markets Fund 0
  Dreyfus Global Equity Income Fund 0
  Dreyfus Global Real Estate Securities Fund 52.33
  Dreyfus Global Real Return Fund 0
  Global Stock Fund 0
  Dreyfus GNMA Fund 0
  Dreyfus Government Cash Management 0
  Dreyfus Government Prime Cash Management 0
  Dreyfus Greater China Fund 0
  Dreyfus Growth and Income Fund, Inc. 57.02
  Dreyfus Growth Allocation Fund 64.60
  Dreyfus High Yield Municipal Bond Fund 0
  Dreyfus High Yield Strategies Fund 0
  Dreyfus High Yield Fund 0
  Dreyfus Inflation Adjusted Securities Fund - Class I 0
  Dreyfus Inflation Adjusted Securities Fund - Class Y 0
  Dreyfus Inflation Adjusted Securities Fund - Investor Shares 0
  Dreyfus Institutional Cash Advantage Fund 0
  Dreyfus Institutional Preferred Money Market Fund - Prime Shares 0
  Dreyfus Institutional Preferred Money Market Fund - Reserve Shares 0
  Dreyfus Institutional Reserves Money Fund 0
  Dreyfus Institutional Reserves Treasury Prime Fund 0
  Dreyfus Institutional Reserves Treasury Fund 0
  Dreyfus Intermediate Municipal Bond Fund, Inc. 0
  Dreyfus Intermediate Term Income Fund 0
  Dreyfus International Bond Fund 0
  Dreyfus International Equity Fund 0
  Dreyfus International Stock Index Fund 0
  International Stock Fund 0
  Dreyfus International Value Fund 0
  Dreyfus Large Cap Equity Fund 100.00
  Dreyfus Large Cap Growth Fund 23.49
  Dreyfus Liquid Assets, Inc. - Class 1 Shares 0
  Dreyfus Liquid Assets, Inc. - Class 2 Shares 0
  Dreyfus State Municipal Bond Funds, Dreyfus Massachusetts Fund 0
  Dreyfus Mid-Cap Growth Fund 0
  Dreyfus Midcap Index Fund, Inc. 100.00
  Dreyfus Moderate Allocation Fund 82.49
  Dreyfus Money Market Reserves - Class R 0
  Dreyfus Money Market Reserves - Investor Shares 0
  Dreyfus Municipal Bond Fund 0
  Dreyfus Municipal Bond Opportunity Fund 0
  Dreyfus Municipal Cash Management Plus 0
  Dreyfus Municipal Income, Inc. 0
  Dreyfus Municipal Money Market Fund, Inc. 0
  Dreyfus Natural Resources Fund 93.70
  Dreyfus New Jersey Municipal Bond Fund, Inc. 0
  Dreyfus New Jersey Municipal Money Market Fund, Inc. 0
  Dreyfus New York AMT-Free Municipal Cash Management 0
  Dreyfus New York AMT-Free Municipal Bond Fund 0
  Dreyfus New York AMT-Free Municipal Money Market Fund 0
  Dreyfus New York Municipal Cash Management 0
  Dreyfus New York Tax Exempt Bond Fund, Inc. 0
  Dreyfus Opportunistic Emerging Markets Debt Fund 0
  Dreyfus Opportunistic Fixed Income Fund 0
  Dreyfus Opportunistic Midcap Value Fund 62.44
  Dreyfus Opportunistic Small Cap Fund 8.67
  Dreyfus Opportunistic U.S. Stock Fund 11.05
  Dreyfus State Municipal Bond Funds, Dreyfus Pennsylvania 0
  Dreyfus Research Growth Fund, Inc. 100.00
  Dreyfus Research Long/Short Equity Fund 0
  Dreyfus S&P 500 Index Fund 100.00
  Dreyfus Select Managers Long/Short Fund 0
  Dreyfus Select Managers Small Cap Growth Fund 9.65
  Dreyfus Select Managers Small Cap Value Fund 22.65
  Dreyfus Short Duration Bond Fund - Class Z 0
  Dreyfus Short Term Income Fund 0
  Dreyfus Short-Intermediate Municipal Bond Fund 0
  Dreyfus Small Cap Equity Fund 82.19
  Dreyfus Smallcap Stock Index Fund 85.99
  Dreyfus Strategic Beta Emerging Markets Equity Fund 0
  Dreyfus Strategic Beta Global Equity Fund 0
  Dreyfus Strategic Beta U.S. Equity Fund 100.00
  Dreyfus Strategic Municipal Bond Fund, Inc. 0
  Dreyfus Strategic Municipals, Inc. 0
  Dreyfus Strategic Value Fund 73.00
  Dreyfus Structured Midcap Fund 100.00
  Dreyfus Tax Exempt Cash Management 0
  Dreyfus Tax Managed Growth Fund 100.00
  Dreyfus Tax Sensitive Total Return Bond Fund 0
  Dreyfus Technology Growth Fund 27.76
  The Dreyfus Third Century Fund, Inc. 100.00
  Dreyfus TOBAM Emerging Markets Fund 0
  Dreyfus Total Emerging Markets Fund 0
  Dreyfus Treasury & Agency Cash Management 0
  Dreyfus Treasury Prime Cash Management 0
  Dreyfus U.S. Equity Fund 100.00
  Dreyfus U.S. Treasury Intermediate Term Fund 0
  Dreyfus U.S. Treasury Long Term Fund 0
  Dreyfus U.S. Treasury Reserves - Class R 0
  Dreyfus U.S. Treasury Reserves - Investor Shares 0
  Dreyfus Worldwide Dollar Money Market Fund, Inc. 0
  Dreyfus Worldwide Growth Fund 91.58
  Dreyfus Yield Enhancement Strategy Fund 99.80