A BNY MELLON COMPANY

Accounts & Services

Foreign Income Tax Deduction/Credit

The amount shown in box 6 ("Foreign Tax Paid") of the enclosed 2014 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, 2014:

Fund
Foreign Tax Paid
Per Share
Foreign Source Income
Per Share
BNY Mellon Emerging Markets Fund — Class M Shares
.0320
.1634
BNY Mellon Emerging Markets Fund — Investor Shares
.0320
.1470
BNY Mellon International Appreciation Fund - Class M Shares
.0310
.4260
BNY Mellon International Appreciation Fund - Investor Shares

.0310

.3929
BNY Mellon International Fund — Class M Shares

.0197

.2079
BNY Mellon International Fund — Investor Shares
.0197
.1917
BNY Mellon International Equity Fund — Class M Shares
.0331
.1721
BNY Mellon International Equity Fund — Investor Shares
.0331
.1611
Dreyfus Diversified Emerging Markets Fund — Class A Shares
.0483
.1753
Dreyfus Diversified Emerging Markets Fund — Class C Shares
.0483
.2304
Dreyfus Diversified Emerging Markets Fund — Class I & Y Shares
.0483
.2233
Dreyfus Diversified International Fund — ­All Shares
.0169
.1288
Dreyfus Emerging Markets Fund — Class A Shares
.0284
.1144
Dreyfus Emerging Markets Fund — Class C Shares
.0284
.0404
Dreyfus Emerging Markets Fund — Class I Shares
.0284
.1579
Dreyfus Emerging Markets Fund — Class Y Shares
.0284
.1779
Dreyfus Global Equity Income Fund — Class A Shares
.0295
.1215
Dreyfus Global Equity Income Fund — Class C Shares
.0295
.0965
Dreyfus Global Equity Income Fund — Class I Shares
.0295
.1290
Dreyfus Global Equity Income Fund — Class Y Shares
.0295
.1305
Dreyfus Global Emerging Markets Fund — Class A Shares
.0160
.0550
Dreyfus Global Emerging Markets Fund — Class C Shares
.0160
.0380
Dreyfus Global Emerging Markets Fund — Class I & Y Shares
.0160
.0630
Dreyfus Global Real Return Fund — All Shares
.0122
.2634
Dreyfus Greater China Fund — All Shares
.0439
.0439
Dreyfus International Equity Fund — Class A Shares
.0598
.5378
Dreyfus International Equity Fund — Class C Shares
.0598
.2768
Dreyfus International Equity Fund — Class I Shares
.0598
.5708
Dreyfus International Stock Index Fund
.0368
.4708
Dreyfus International Value Fund — Class A Shares
.0291
.1641
Dreyfus International Value Fund — Class C Shares
.0291
.0581
Dreyfus International Value Fund — Class I Shares
.0291
.2331
Dreyfus / Newton International Equity Fund — Class A Shares
.0407
.4247
Dreyfus / Newton International Equity Fund — Class C Shares
.0407
.4147
Dreyfus / Newton International Equity Fund — Class I Shares
.0407
.5807
Dreyfus / Newton International Equity Fund — Class Y Shares
.0407
.6463
Dreyfus Strategic Beta Emerging Markets Equity Fund — Class A Shares
.0013
.0523
Dreyfus Strategic Beta Emerging Markets Equity Fund — Class C Shares
.0013
.0373
Dreyfus Strategic Beta Emerging Markets Equity Fund — Class I & Y Shares
.0013
.0563
Dreyfus TOBAM Emerging Markets Fund — Class A Shares
.0299
.1909
Dreyfus TOBAM Emerging Markets Fund — Class C Shares
.0299
.1759
Dreyfus TOBAM Emerging Markets Fund — Class I & Y Shares
.0299
.1959
Dreyfus Total Emerging Markets Fund — A Shares
.0257
.2317
Dreyfus Total Emerging Markets Fund — C Shares
.0257
.1477
Dreyfus Total Emerging Markets Fund — I Shares
.0257
.2657
Dreyfus Total Emerging Markets Fund — Y Shares
.0257
.2677
Global Stock Fund — Class A Shares
.0216
.1466
Global Stock Fund — Class C Shares
.0216
.0607
Global Stock Fund — Class I Shares
.0216
.2271
Global Stock Fund — Class Y Shares
.0216
.2291
International Stock Fund — Class A Shares
.0291
.1751
International Stock Fund — Class C Shares
.0291
.0591
International Stock Fund — Class I Shares
.0291
.2561
International Stock Fund — Class Y Shares
.0291
.2606