A BNY MELLON COMPANY

Accounts & Services

Foreign Income Tax Deduction/Credit

The amount shown in box 6 ("Foreign Tax Paid") of the enclosed 2013 Form 1099-DIV is your portion of the foreign taxes paid by the Fund. Federal tax rules require us to also include the amount of foreign tax paid in box 1 of your Form 1099-DIV. This information is provided for those investors who will either take an itemized deduction for foreign taxes paid or will elect to take a foreign tax credit on their Federal income tax return.

Disregard this information if you don't intend to deduct Foreign Tax Paid or to claim the Foreign Tax Credit.

For investors taking a deduction for foreign taxes paid

Simply include the amount shown in box 6 on Form 1099-DIV as an itemized deduction on Schedule A (Form 1040).

For investors electing to claim the foreign tax credit

Election not to file Form 1116 — If you are an individual, whose only foreign source income is passive income (dividends, interest, etc.) that is reported to you on a Form 1099-DIV or Form 1099-INT and your foreign taxes for the tax year are less than $300 ($600 if filing a joint return) you may elect not to file Form 1116. Instead, simply include the amount shown in box 6 on Form 1099-DIV as a credit on Form 1040, Line 47.

For those individuals who are required to file Form 1116 and for corporations filing Form 1118, the requirement to report foreign source income and foreign taxes paid information on a country-by-country basis has been eliminated.

For Federal tax purposes, the following Funds hereby designate their respective per share amounts of foreign taxes paid and foreign source income during the year ended December 31, 2013:

Fund
Foreign Tax Paid
Per Share
Foreign Source Income
Per Share
BNY Mellon Emerging Markets Fund — Class M Shares
.0331
.1395
BNY Mellon Emerging Markets Fund — Investor Shares
.0331
.1161
BNY Mellon International Appreciation Fund - Class M Shares
.0284
.3078
BNY Mellon International Appreciation Fund - Investor Shares

.0284

.2771
BNY Mellon International Fund — Class M Shares

.0258

.2264
BNY Mellon International Fund — Investor Shares
.0258
.2068
BNY Mellon International Equity Fund — Class M Shares
.0471
.2001
BNY Mellon International Equity Fund — Investor Shares
.0471
.1981
Dreyfus Brazil Equity Fund — Class A Shares
.0448
.2988
Dreyfus Brazil Equity Fund — Class C Shares
.0448
.1808
Dreyfus Brazil Equity Fund — Class I Shares
.0448
.3198
Dreyfus Diversified International Fund — Class A Shares
.0257
.1700
Dreyfus Diversified International Fund — Class C Shares
.0257
.1044
Dreyfus Diversified International Fund — Class I Shares
.0257
.2007
Dreyfus Emerging Asia Fund — All Shares
.0137
.0137
Dreyfus Emerging Markets Fund — Class A Shares
.0448
.1088
Dreyfus Emerging Markets Fund — Class C Shares
.0448
.0448
Dreyfus Emerging Markets Fund — Class I Shares
.0448
.1451
Dreyfus Emerging Markets Fund — Class Y Shares
.0448
.1598
Dreyfus Global Equity Income Fund — Class A Shares
.0217
.0767
Dreyfus Global Equity Income Fund — Class C Shares
.0217
.0537
Dreyfus Global Equity Income Fund — Class I & Y Shares
.0217
.0847
Dreyfus Global Real Return Fund — Class A Shares
.0119
.0479
Dreyfus Global Real Return Fund — Class C Shares
.0119
.1123
Dreyfus Global Real Return Fund — Class I & Y Shares
.0119
.0769
Dreyfus Greater China Fund — All Shares
.0038
.0038
Dreyfus International Equity Fund — Class A Shares
.0555
.5355
Dreyfus International Equity Fund — Class C Shares
.0555
.3065
Dreyfus International Equity Fund — Class I Shares
.0555
.5545
Dreyfus International Stock Index Fund
.0362
.4092
Dreyfus International Value Fund — Class A Shares
.0385
.2235
Dreyfus International Value Fund — Class C Shares
.0385
.1475
Dreyfus International Value Fund — Class I Shares
.0385
.2955
Dreyfus / Newton International Equity Fund — Class A Shares
.0352
.3422
Dreyfus / Newton International Equity Fund — Class C Shares
.0352
.2602
Dreyfus / Newton International Equity Fund — Class I Shares
.0352
.4014
Dreyfus / Newton International Equity Fund — Class Y Shares
.0352
.4172
Dreyfus / The Boston Company Emerging Markets Core Equity Fund — A Shares
.0999
.3759
Dreyfus / The Boston Company Emerging Markets Core Equity Fund — C Shares
.0999
.0999
Dreyfus / The Boston Company Emerging Markets Core Equity Fund — I Shares
.0999
.4409
Dreyfus Total Emerging Markets Fund — A Shares
.0257
.1947
Dreyfus Total Emerging Markets Fund — C Shares
.0257
.1187
Dreyfus Total Emerging Markets Fund — I Shares
.0257
.2257
Dreyfus Total Emerging Markets Fund — Y Shares
.0257
.2327
Global Stock Fund — Class A Shares
.0168
.1208
Global Stock Fund — Class C Shares
.0168
.0168
Global Stock Fund — Class I Shares
.0168
.1688
Global Stock Fund — Class Y Shares
.0168
.1708
International Stock Fund — Class A Shares
.0257
.2054
International Stock Fund — Class C Shares
.0257
.0997
International Stock Fund — Class I Shares
.0257
.2552
International Stock Fund — Class Y Shares
.0257
.2557