A BNY MELLON COMPANY

Accounts & Services

Foreign Income Tax Deduction/Credit

The amount shown in box 6 ("Foreign Tax Paid") of the enclosed 2015 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, 2015:

Fund
Foreign Tax Paid
Per Share
Foreign Source Income
Per Share
BNY Mellon Emerging Markets Fund — Class M Shares
.0474
.1219
BNY Mellon Emerging Markets Fund — Investor Shares
.0474
.0844
BNY Mellon International Appreciation Fund - Class M Shares
.0354
.3209
BNY Mellon International Appreciation Fund - Investor Shares

.0354

.2886
BNY Mellon International Fund — Class M Shares

.0198

.1786
BNY Mellon International Fund — Investor Shares
.0198
.1428
BNY Mellon International Equity Fund — Class M Shares
.0578
.1690
BNY Mellon International Equity Fund — Investor Shares
.0578
.1128
Dreyfus Diversified Emerging Markets Fund — Class A Shares
.0593
.1373
Dreyfus Diversified Emerging Markets Fund — Class C Shares
.0593
.0593
Dreyfus Diversified Emerging Markets Fund — Class I Shares
.0593
.1563
Dreyfus Diversified Emerging Markets Fund — Class Y Shares
.0593
.1803
Dreyfus Diversified International Fund — ­Class A Shares
.0200
.1061
Dreyfus Diversified International Fund — ­Class C Shares
.0200
.0200
Dreyfus Diversified International Fund — ­Class I Shares
.0200
.1490
Dreyfus Diversified International Fund — ­Class Y Shares
.0200
.1469
Dreyfus Emerging Markets Fund — Class A Shares
.1527
.3377
Dreyfus Emerging Markets Fund — Class C Shares
.1527
.2507
Dreyfus Emerging Markets Fund — Class I Shares
.1527
.1607
Dreyfus Emerging Markets Fund — Class Y Shares
.1527
.3727
Dreyfus Global Equity Income Fund — Class A Shares
.0238
.1268
Dreyfus Global Equity Income Fund — Class C Shares
.0238
.1028
Dreyfus Global Equity Income Fund — Class I Shares
.0238
.1358
Dreyfus Global Equity Income Fund — Class Y Shares
.0238
.1368
Dreyfus Global Emerging Markets Fund — All Shares
.0232
.0232
Dreyfus Global Real Return Fund — All Shares
.0145
.2444
Dreyfus International Equity Fund — Class A Shares
.0520
.3720
Dreyfus International Equity Fund — Class C Shares
.0520
.1460
Dreyfus International Equity Fund — Class I & Y Shares
.0520
.4050
Dreyfus International Small Cap Fund — Class A Shares
.0131
.0818
Dreyfus International Small Cap Fund — Class C Shares
.0131
.0131
Dreyfus International Small Cap Fund — Class I & Y Shares
.0131
.1028
Dreyfus International Stock Index Fund
.0369
.3555
Dreyfus International Value Fund — Class A Shares
.0494
.2614
Dreyfus International Value Fund — Class C Shares
.0494
.1624
Dreyfus International Value Fund — Class I Shares
.0494
.2974
Dreyfus / Newton International Equity Fund — Class A Shares
.0288
.2078
Dreyfus / Newton International Equity Fund — Class C Shares
.0288
.0818
Dreyfus / Newton International Equity Fund — Class I Shares
.0288
.2438
Dreyfus / Newton International Equity Fund — Class Y Shares
.0288
.2452
Dreyfus Strategic Beta Emerging Markets Equity Fund — Class A Shares
.0199
.0959
Dreyfus Strategic Beta Emerging Markets Equity Fund — Class C Shares
.0199
.0199
Dreyfus Strategic Beta Emerging Markets Equity Fund — Class I & Y Shares
.0199
.1229
Dreyfus Total Emerging Markets Fund — All Shares
.0252
.0252
Global Stock Fund — Class A Shares
.0434
.2327
Global Stock Fund — Class C Shares
.0434
.0844
Global Stock Fund — Class I Shares
.0434
.3010
Global Stock Fund — Class Y Shares
.0434
.3040
International Stock Fund — Class A Shares
.0365
.1605
International Stock Fund — Class C Shares
.0365
.0365
International Stock Fund — Class I Shares
.0365
.2239
International Stock Fund — Class Y Shares
.0365
.2285
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