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1 MUNICIPAL BOND FUNDS BlackRock Arizona (MZA) BlackRock California 2018 Term (BJZ) BlackRock California (BFZ) BlackRock California Quality (MUC) BlackRock California (MYC) BlackRock California Quality (MCA) BlackRock Florida 2020 Term (BFO) BlackRock Maryland Bond (BZM) BlackRock Massachusetts Tax-Exempt (MHE) 1 BlackRock Michigan II, Inc. (MYM) BlackRock Michigan Quality (MIY) BlackRock New Jersey Bond (BLJ) BlackRock New Jersey (BNJ) BlackRock New Jersey Quality (MUJ) BlackRock New Jersey (MYJ) BlackRock New Jersey Quality (MJI) BlackRock New York Quality (BSE) BlackRock New York 2018 Term (BLH) BlackRock New York Bond (BQH) BlackRock New York (BNY) BlackRock New York II (BFY) BlackRock New York Quality (MHN) BlackRock Muni New York Intermediate Duration (MNE) BlackRock New York Quality (MYN) BlackRock Pennsylvania (MPA) BlackRock Pennsylvania Strategic (BPS) BlackRock Quality (BAF) BlackRock Long-Term Advantage (BTA) BlackRock Virginia Bond (BHV) BlackRock Quality (BYM) BlackRock Quality, Inc. (BKN) BlackRock 2018 Term (BPK) BlackRock Bond (BBK) BlackRock (BFK) BlackRock II (BLE) BlackRock Strategic (BSD) BlackRock 2020 Term (BKK) BlackRock MuniAssets (MUA) BlackRock MuniEnhanced (MEN) BlackRock (MHD) BlackRock Fund II, Inc. (MUH) BlackRock Quality (MUS) BlackRock II, Inc. (MUE) BlackRock Muni Intermediate Duration (MUI) BlackRock MuniVest (MVF) BlackRock MuniVest Fund II, Inc. (MVT) BlackRock, Inc. (MYD) BlackRock III, Inc.(MYI) BlackRock Quality (MQY) BlackRock II, Inc. (MQT) BlackRock Bond (BIE) BlackRock (BBF) BlackRock (MFL) BlackRock Fund (MYF) BlackRock (MFT) BlackRock Target Term (BTT) 1 Name change effective August 13, 2013 TAXABLE FUNDS BlackRock Debt Strategies (DSU) 2 BlackRock Dividend (BQY) 4 BlackRock Enhanced Government (EGF) BlackRock Health Sciences (BME) BlackRock Opportunity, Inc. (BNA) BlackRock Energy and Resources (BGR) BlackRock Core Bond (BHK) BlackRock Real Asset Equity (BCF) BlackRock, Inc. (BKT) BlackRock EcoSolutions (BQR) BlackRock Senior High (ARK) 2 BlackRock Enhanced Equity Dividend (BDJ) BlackRock Corporate High Yield Fund III, Inc. (CYE) 3 BlackRock Global Opportunities Equity (BOE) BlackRock Corporate High Yield Fund V, Inc. (HYV) 3 BlackRock Enhanced Capital and (CII) BlackRock Corporate High Yield Fund VI, Inc. (HYT) 3 BlackRock International Growth and (BGY) BlackRock Corporate High Yield (COY) 3 BlackRock Credit Allocation (BTZ) 5 BlackRock High Shares (HIS) 3 BlackRock Fixed Value Opportunities (FIVO) BlackRock High Yield (BHY) 3 BlackRock Build America Bond (BBN) BlackRock Floating Rate Strategies (FRA) BlackRock Resources and Commodities Strategy (BCX) BlackRock Floating Rate (BGT) BlackRock Utility and Infrastructure (BUI) BlackRock Limited Duration (BLW) BlackRock Multi-Sector (BIT) 6 BlackRock Defined Opportunity Credit (BHL) BlackRock Strategic Bond (BHD) 2 2 ARK & BHD merged into DSU on December 9, COY, CYE, HYV, HIS, BHY merged into HYT on November 18, Name change effective August 13, Name change effective February 11, BIT launched on February 28, 2013 The booklet is a summary of useful tax information for certain BlackRock Closed-End Funds. It will assist you, as an investor, in the preparation of your 2013 Federal and state income tax returns. We recommend that you consult your tax advisor for assistance with how this information will impact your specific tax situation.

2 Single State Funds U.S. Territories & Possessions % Fund Name (Ticker) Primary State Primary State % Total % AMT % Arizona (MZA) Arizona % California (MYC) California % California Quality (MCA) California % California Quality (MUC) California % California (BFZ) California % California 2018 Term (BJZ) California % Florida 2020 Term (BFO) Florida % Maryland Bond (BZM) Maryland % BlackRock Massachusetts Tax-Exempt (MHE) Massachusetts % Michigan II, Inc. (MYM) Michigan % Michigan Quality (MIY) Michigan % New Jersey (MYJ) New Jersey % New Jersey Quality (MJI) New Jersey % New Jersey Quality (MUJ) New Jersey % New Jersey Bond (BLJ) New Jersey % New Jersey (BNJ) New Jersey % New York Quality (MYN) New York % New York Quality (MHN) New York % Muni New York Intermediate Duration (MNE) New York % New York II (BFY) New York % New York Quality (BSE) New York % New York Bond (BQH) New York % New York (BNY) New York % New York 2018 Term (BLH) New York % Pennsylvania (MPA) Pennsylvania % Pennsylvania Strategic (BPS) Pennsylvania % Virginia Bond (BHV) Virginia % Other States % 2

3 Multi-State Funds State Quality (BYM) Quality, Inc. (BKN) Long-Term Advantage (BTA) 2018 Term (BPK) 2020 Term (BKK) Bond (BBK) (BFK) II (BLE) Strategic (BSD) MuniAssets (MUA) MuniEnhanced (MEN) Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming U.S. Territories Total % AMT % 0.00% 8.53% 8.08% 27.57% 22.02% 13.97% 11.08% 8.56% 11.69% 16.86% 9.38% 3

4 Multi-State Funds (cont d) State (MHD) Fund II, Inc. (MUH), Inc. (MUS) II, Inc. (MUE) Muni Intermediate Duration (MUI) MuniVest Fund, Inc. (MVF) MuniVest Fund II, Inc. (MVT), Inc. (MYD) Quality Fund III, Inc. (MYI) Quality (MQY) II, Inc. (MQT) Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming U.S. Territories Total % AMT % 9.00% 8.72% 3.12% 6.05% 8.75% 12.14% 9.65% 8.83% 11.65% 8.60% 13.78% 4

5 Multi-State Funds (cont d) State Bond (BIE) (BBF) (MFL) Fund (MYF) (MFT) Quality (BAF) Build America Bond (BBN) 1 Target Term Turst (BTT) Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming U.S. Territories Total % AMT % 5.77% 0.00% 6.59% 12.00% 6.00% 0.00% 0.00% 19.33% 1 Distributions paid by BlackRock Build America Bond (BBN) are characterized as taxable ordinary income, not tax-exempt interest dividends. Shareholders are urged to consult their tax advisors concerning the application of the state breakdown of BBN s distribution. 5

6 Federal Obligations Certain BlackRock Closed-End Funds invest in obligations of the United States and obligations guaranteed by the United States or an agency or instrumentality of the United States ( Federal Obligations ). The information below summarizes the percentage of income received by the BlackRock Closed-End Funds from Federal Obligations. State law varies as to what percentage of dividend income attributable to Federal Obligations is exempt from state income tax. We recommend that you consult your tax advisor to determine if any portion of the dividends you received is exempt from state income tax. Fund Name (Ticker) Payable Date Pecentage of dividend income derived from Federal Obligations (1) BlackRock Core Bond (BHK) Monthly 6.51 BlackRock Enhanced Government (EGF) Monthly BlackRock Opportunity (BNA) Monthly Includes U.S. Treasury Bills, U.S. Treasury Notes, U.S. Treasury Bonds, and obligations issued by the Federal Home Loan Bank, Federal Credit Banks, the Student Loan Marketing Association, and the Tennessee Valley Authority. Foreign Source The information below summarizes the percentage of income that was derived from foreign sources with regard to certain BlackRock Closed-End Funds. The foreign source income has taxes associated with it that were paid by each Fund to various foreign jurisdictions. The Funds listed below have qualified to pass-through the foreign taxes to their shareholders. Accordingly, you may either deduct your portion of the taxes in computing your taxable income or take a credit for such taxes against your tax liability. These deductions or credits may be subject to limitations under the tax law. Your portion of the foreign taxes have been included on your Form 1099-DIV. The information below is provided to assist you in computing your foreign tax credit. Please consult your tax advisor regarding the appropriate treatment of foreign source income and foreign taxes. Percentage of from Foreign Source Qualified Dividends (1)(2) Percentage of from Other Foreign Sources (1) Percentage of from Foreign Sources (1) Fund Name (Ticker) Payable Date BlackRock Global Opportunities Equity (BOE) 02/28/ /30/ BlackRock International Growth and (BGY) 12/31/ To determine your portion of foreign source qualified dividends, other foreign source income and total foreign source income, multiply the dollar amount of your ordinary dividend for each distribution date by the percentage indicated. 2 Represents the portion of your qualified dividends that was derived from foreign sources. As a result of the lower tax rates on qualified dividends, these amounts may be subject to certain adjustments before they are taken into account for purposes of computing your foreign tax credit. Please refer to the instructions for Form 1116 or consult your tax advisor for additional information. Additional Information For the additional information, please visit our website at or contact BlackRock Advisors at (800) , if you need further information. 6

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