Eaton Vance Open-End Funds
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1 Eaton Vance Eaton Vance Open-End Funds 2014 Additional Tax Information Income by State Tax Exempt Income and AMT by Fund Dividend Received Deduction Percentages Sources of Income Foreign Tax Credit Information Our Investment Affiliates Eaton Vance Management
2 Contents Income by State 2 Tax-Exempt Income and AMT by Fund 9 Dividends-Received Deduction 11 Sources of Income 12 Foreign Tax Credit/Deduction 13
3 Eaton Vance Funds P.O. Box 9653 Providence, RI (800) Dear Shareholder: We are pleased to provide you with the Eaton Vance Funds 2014 Tax Guide Supplement. Within this brochure you will find additional information which should aid you or your tax advisor in the preparation of your Federal and/or State Income Tax Returns. Please look through this information carefully when preparing your 2014 tax filings. Should you have questions regarding these documents, please don t hesitate to contact an Eaton Vance Representative at or consult your tax advisor. Mutual fund shares are not insured by the FDIC and are not deposits or other obligations of, or guaranteed by, any depository institution. Shares are subject to investment risks, including possible loss of principal invested Eaton Vance Two International Place Boston, MA
4 INCOME BY STATE MULTI-STATE FUNDS STATE TAX INFORMATION For state tax purposes, your tax-exempt income may be taxable except for possibly that portion applicable to the net tax-exempt income earned in your particular state of residence. See the following table for the percentage of net tax-exempt income, if any, earned in your state of residence in We suggest that you contact your tax adviser for assistance in determining the tax treatment of the tax-exempt dividends in your state. National Limited National High Yield AMT-Free Maturity State / Municipal Municipal Municipal Municipal Territory Income Fund Income Fund Income Fund Income Fund Alabama 0.39% 1.44% 2.47% 1.39% Alaska 0.00% 0.00% 0.00% 0.00% Arizona 2.26% 4.60% 2.51% 3.06% Arkansas 0.22% 0.00% 0.00% 0.00% California 15.07% 7.68% 14.37% 9.00% Colorado 1.10% 0.99% 0.35% 1.33% Connecticut 0.09% 1.18% 0.63% 0.28% Delaware 0.32% 2.92% 0.41% 1.10% District of Columbia 0.30% 0.13% 0.00% 3.97% Florida 5.16% 6.84% 2.68% 9.16% Georgia 0.38% 2.67% 0.41% 1.58% Guam 0.01% 0.00% 0.00% 0.00% Hawaii 0.42% 1.79% 0.84% 1.28% Idaho 0.00% 0.00% 2.09% 0.84% Illinois 8.12% 4.89% 6.53% 1.82% Indiana 0.00% 1.30% 0.00% 0.11% Iowa 0.60% 0.00% 0.00% 0.00% Kansas 0.69% 0.00% 1.90% 0.22% Kentucky 0.11% 0.00% 0.00% 0.00% Louisiana 0.24% 1.22% 0.59% 3.44% Maine 0.00% 0.37% 0.00% 1.29% Maryland 0.36% 0.94% 1.94% 1.74% Massachusetts 5.07% 7.32% 9.46% 6.72% Michigan 3.84% 3.25% 1.68% 5.16% Minnesota 0.00% 1.41% 0.88% 0.00% Mississippi 0.45% 0.19% 0.00% 0.44% Missouri 1.54% 1.73% 1.83% 1.28% Montana 0.00% 0.00% 0.00% 0.00% Nebraska 0.47% 0.00% 0.30% 0.00% Nevada 0.00% 0.00% 0.43% 0.00% New Hampshire 0.00% 0.02% 0.00% 0.26% -2- CONTINUED
5 INCOME BY STATE MULTI-STATE FUNDS National Limited National High Yield AMT-Free Maturity State / Municipal Municipal Municipal Municipal Territory Income Fund Income Fund Income Fund Income Fund New Jersey 4.60% 6.85% 4.04% 6.81% New Mexico 0.01% 0.43% 0.17% 0.27% New York 18.77% 12.53% 22.77% 8.61% North Carolina 2.01% 0.15% 0.22% 0.21% Ohio 1.40% 1.06% 0.51% 4.07% Oklahoma 0.45% 0.00% 0.42% 0.93% Oregon 1.08% 2.15% 1.02% 1.11% Pennsylvania 2.23% 2.13% 0.70% 8.66% Puerto Rico 2.17% 0.00% 1.20% 0.54% Rhode Island 0.11% 0.82% 0.69% 0.57% South Carolina 0.37% 1.33% 0.20% 3.36% South Dakota 0.00% 0.00% 0.00% 0.00% Tennessee 0.23% 1.66% 0.20% 0.00% Texas 15.63% 13.01% 8.98% 3.16% U.S. Virgin Islands 0.02% 0.38% 0.00% 0.00% Utah 0.02% 0.00% 0.00% 0.00% Vermont 0.00% 1.45% 0.00% 0.54% Virginia 0.78% 0.44% 2.89% 5.66% Washington 2.00% 1.70% 2.97% 0.00% West Virginia 0.85% 0.32% 0.72% 0.03% Wisconsin 0.06% 0.71% 0.00% 0.00% Wyoming 0.00% 0.00% 0.00% 0.00% -3-
6 INCOME BY STATE MULTI-STATE FUNDS STATE TAX INFORMATION For state tax purposes, your tax-exempt income may be taxable except for possibly that portion applicable to the net tax-exempt income earned in your particular state of residence. See the following table for the percentage of net tax-exempt income, if any, earned in your state of residence in We suggest that you contact your tax adviser for assistance in determining the tax treatment of the tax-exempt dividends in your state. Municipal Floating-Rate Tax-Advantaged State / Opportunities Municipal Bond Strategies Territory Fund Income Fund Short Term Fund Alabama 0.00% 0.00% 1.25% Alaska 0.00% 0.00% 0.46% Arizona 1.08% 1.23% 4.01% Arkansas 0.49% 0.00% 0.21% California 10.89% 2.43% 3.83% Colorado 0.02% 0.00% 0.46% Connecticut 1.05% 3.88% 0.86% Delaware 0.00% 0.00% 0.09% District of Columbia 2.60% 0.00% 0.00% Florida 2.80% 11.52% 12.35% Georgia 0.95% 0.20% 2.24% Guam 0.00% 0.00% 0.00% Hawaii 0.75% 0.00% 0.10% Idaho 0.00% 0.00% 0.00% Illinois 7.39% 1.81% 4.10% Indiana 0.00% 0.91% 2.94% Iowa 0.00% 0.00% 0.15% Kansas 0.00% 0.26% 0.31% Kentucky 0.00% 0.58% 0.00% Louisiana 0.11% 1.42% 0.00% Maine 0.08% 0.00% 0.00% Maryland 0.05% 3.75% 6.09% Massachusetts 2.28% 10.89% 1.66% Michigan 10.79% 1.51% 3.39% Minnesota 0.36% 0.00% 1.41% Mississippi 0.00% 0.62% 0.12% Missouri 1.57% 0.00% 1.09% Montana 0.00% 0.00% 0.18% Nebraska 0.81% 0.00% 0.25% Nevada 0.00% 0.00% 0.00% New Hampshire 0.00% 0.08% 0.00% -4- CONTINUED
7 INCOME BY STATE MULTI-STATE FUNDS Municipal Floating-Rate Tax-Advantaged State / Opportunities Municipal Bond Strategies Territory Fund Income Fund Short Term Fund New Jersey 4.65% 12.82% 3.58% New Mexico 0.05% 0.93% 0.48% New York 16.69% 6.91% 7.79% North Carolina 0.00% 1.87% 6.93% Ohio 1.67% 2.21% 2.14% Oklahoma 1.84% 1.56% 0.81% Oregon 3.07% 1.62% 2.43% Pennsylvania 7.10% 12.61% 4.08% Puerto Rico 3.66% 0.00% 0.00% Rhode Island 0.99% 0.00% 0.00% South Carolina 2.06% 0.00% 0.28% South Dakota 0.00% 0.00% 0.00% Tennessee 0.07% 0.00% 0.88% Texas 8.26% 7.52% 11.38% U.S. Virgin Islands 0.00% 0.00% 0.00% Utah 0.01% 0.00% 3.18% Vermont 0.01% 0.22% 0.28% Virginia 3.05% 4.99% 2.01% Washington 2.38% 5.22% 3.32% West Virginia 0.37% 0.43% 0.00% Wisconsin 0.00% 0.00% 2.88% Wyoming 0.00% 0.00% 0.00% CONTINUED -5-
8 INCOME BY STATE MULTI-STATE FUNDS STATE TAX INFORMATION For state tax purposes, your tax-exempt income may be taxable except for possibly that portion applicable to the net tax-exempt income earned in your particular state of residence. See the following table for the percentage of net tax-exempt income, if any, earned in your state of residence in We suggest that you contact your tax adviser for assistance in determining the tax treatment of the tax-exempt dividends in your state. Tax-Advantaged Tax-Advantaged Build State / Bond Strategies Bond Strategies America Territory IntermediateTerm Fund Long Term Fund Bond Fund* Alabama 1.45% 1.34% 0.00% Alaska 0.07% 0.00% 0.00% Arizona 2.79% 0.79% 0.00% Arkansas 0.01% 0.00% 0.00% California 6.81% 14.85% 14.51% Colorado 0.72% 0.00% 2.77% Connecticut 0.23% 1.47% 0.00% Delaware 0.63% 0.00% 0.00% District of Columbia 0.00% 0.00% 0.00% Florida 10.43% 0.00% 6.78% Georgia 0.55% 0.20% 0.00% Guam 0.00% 0.00% 0.00% Hawaii 0.46% 0.20% 0.00% Idaho 0.00% 0.00% 0.00% Illinois 3.14% 1.28% 2.99% Indiana 0.17% 1.33% 0.00% Iowa 0.01% 0.00% 3.31% Kansas 2.73% 0.74% 0.20% Kentucky 2.24% 3.75% 0.00% Louisiana 2.04% 2.15% 0.00% Maine 0.00% 0.00% 0.00% Maryland 4.33% 2.77% 0.05% Massachusetts 4.90% 5.76% 0.57% Michigan 1.62% 4.05% 5.45% Minnesota 0.03% 0.00% 0.00% Mississippi 0.17% 0.31% 0.00% Missouri 0.64% 0.48% 0.00% Montana 0.00% 0.00% 0.00% Nebraska 1.17% 0.00% 0.09% Nevada 0.68% 0.00% 0.00% New Hampshire 0.14% 0.09% 0.00% * As a percentage of taxable income. -6- CONTINUED
9 INCOME BY STATE MULTI-STATE FUNDS Tax-Advantaged Tax-Advantaged Build State / Bond Strategies Bond Strategies America Territory Intermediate Term Fund Long Term Fund Bond Fund* New Jersey 2.61% 1.95% 4.25% New Mexico 1.17% 0.00% 0.00% New York 12.71% 20.09% 15.77% North Carolina 1.67% 4.30% 4.24% Ohio 5.85% 10.30% 4.92% Oklahoma 0.00% 0.00% 0.00% Oregon 1.00% 0.00% 1.21% Pennsylvania 1.72% 0.00% 3.91% Puerto Rico 0.00% 0.00% 0.00% Rhode Island 0.00% 0.00% 0.00% South Carolina 0.55% 2.22% 0.00% South Dakota 0.00% 1.87% 0.00% Tennessee 0.50% 1.42% 2.32% Texas 12.03% 7.03% 18.58% U.S. Virgin Islands 0.00% 0.00% 0.00% Utah 1.40% 0.00% 0.00% Vermont 0.43% 0.30% 0.00% Virginia 2.51% 1.28% 1.91% Washington 3.82% 0.11% 6.17% West Virginia 0.01% 0.00% 0.00% Wisconsin 3.86% 7.57% 0.00% Wyoming 0.00% 0.00% 0.00% * As a percentage of taxable income. -7-
10 INCOME BY STATE SINGLE STATE FUNDS STATE TAX INFORMATION The chart below lists, on a state by state basis, the source of the exempt interest dividends for We suggest that you contact your tax adviser concerning the application of the state and local taxes to your 2014 exempt interest dividends. Primary Primary U.S. Possessions/ Other Fund State State % Territories % States % Total Alabama Municipal Income Fund AL 90.88% 9.12% 0.00% % Arizona Municipal Income Fund AZ 94.21% 5.79% 0.00% % Arkansas Municipal Income Fund AR 89.13% 9.14% 1.73% % California Municipal Income Fund CA 96.78% 3.22% 0.00% % Connecticut Municipal Income Fund CT 91.94% 8.06% 0.00% % Georgia Municipal Income Fund GA 90.96% 7.83% 1.21% % Kentucky Municipal Income Fund KY 90.53% 7.80% 1.67% % Maryland Municipal Income Fund MD 94.71% 1.54% 3.75% % Massachusetts Limited Maturity Municipal Income Fund MA 96.21% 3.79% 0.00% % Massachusetts Municipal Income Fund MA 98.73% 1.27% 0.00% % Minnesota Municipal Income Fund MN 96.88% 3.12% 0.00% % Missouri Municipal Income Fund MO 91.01% 8.99% 0.00% % New Jersey Municipal Income Fund NJ 95.70% 4.30% 0.00% % New York Limited Maturity Municipal Income Fund NY 95.45% 4.55% 0.00% % New York Municipal Income Fund NY 99.09% 0.91% 0.00% % North Carolina Municipal Income Fund NC 90.97% 9.03% 0.00% % Ohio Municipal Income Fund OH 95.73% 4.27% 0.00% % Oregon Municipal Income Fund OR 86.59% 13.41% 0.00% % Pennsylvania Limited Maturity Municipal Income Fund PA 97.58% 2.42% 0.00% % Pennsylvania Municipal Income Fund PA 95.10% 4.90% 0.00% % South Carolina Municipal Income Fund SC 88.06% 11.94% 0.00% % Tennessee Municipal Income Fund TN 92.24% 7.76% 0.00% % Virginia Municipal Income Fund VA 90.95% 5.76% 3.29% % -8-
11 TAX-EXEMPT INCOME & AMT BY FUND FEDERAL TAX INFORMATION Refer to the table below to compute the amount of your dividends from income in 2014 that are subject to Federal income tax. In addition, tax regulations require that tax-exempt income be reported on Form 1040, page 1, line 8b. Shareholders subject to the Alternative Minimum Tax (AMT) should refer to the table below in order to compute the amount of your tax-exempt income subject to reporting on Form 6251, Alternative Minimum Tax Individuals. For 2014 the dollar amounts associated with these percentages will appear on Form 1099-INT, Box 8 and 9, or a substitute form received from your financial advisor. We are providing these percentages for information purposes only. STATE TAX INFORMATION We suggest that you contact your tax adviser for assistance in determining the tax treatment of the tax-exempt dividends in your state. Percent Percent Subject Tax- Subject To To Federal Exempt Alternative Fund Income Tax Percentage Minimum Tax Alabama Municipal Income Fund 0.00% % 4.44% AMT-Free Municipal Income Fund 0.17% 99.83% *0.00% Arizona Municipal Income Fund 0.00% % 4.97% Arkansas Municipal Income Fund 0.00% % 3.01% California Municipal Income Fund 0.13% 99.87% 13.07% Connecticut Municipal Income Fund 0.00% % 10.76% Floating-Rate Municipal Income Fund 2.15% 97.85% 4.06% Georgia Municipal Income Fund 0.00% % 6.77% High Yield Municipal Income Fund 4.11% 95.89% 22.81% Kentucky Municipal Income Fund 0.00% % 15.24% Maryland Municipal Income Fund 0.01% 99.99% 12.29% Massachusetts Limited Maturity Municipal Income Fund 0.28% 99.72% 1.96% Massachusetts Municipal Income Fund 2.47% 97.53% 10.08% Minnesota Municipal Income Fund 0.02% 99.98% 6.70% Missouri Municipal Income Fund 0.03% 99.97% 6.32% Municipal Opportunities Fund 5.69% 94.31% 10.37% National Limited Maturity Municipal Income Fund 0.43% 99.57% 11.26% National Municipal Income Fund 3.53% 96.47% 16.37% CONTINUED -9-
12 TAX-EXEMPT INCOME & AMT BY FUND Percent Percent Subject Tax- Subject To To Federal Exempt Alternative Fund Income Tax Percentage Minimum Tax New Jersey Municipal Income Fund 0.17% 99.83% 23.05% New York Limited Maturity Municipal Income Fund 0.03% 99.97% 5.76% New York Municipal Income Fund 0.00% % 9.49% North Carolina Municipal Income Fund 0.48% 99.52% 5.31% Ohio Municipal Income Fund 0.69% 99.31% 2.73% Oregon Municipal Income Fund 0.30% 99.70% 19.58% Pennsylvania Limited Maturity Municipal Income Fund 0.00% % 11.48% Pennsylvania Municipal Income Fund 0.02% 99.98% 7.10% South Carolina Municipal Income Fund 0.01% 99.99% 3.54% Tax-Advantaged Bond Strategies Intermediate Term Fund 0.00% % 0.00% Tax-Advantaged Bond Strategies Long Term Fund 0.00% % 0.00% Tax-Advantaged Bond Strategies Short Term Fund 0.17% 99.83% 0.00% Tennessee Municipal Income Fund 0.06% 99.94% 11.40% Virginia Municipal Income Fund 0.89% 99.11% 7.42% -10-
13 DIVIDENDS-RECEIVED DEDUCTION Corporate Shareholders* To determine the amount of your dividends from income which qualify for the dividends received deduction, multiply the percentage stated below for your fund by the total amount of income distributions (excluding return of capital) received. Qualifying Fund Percentage Atlanta Capital Focused Growth Fund 44.96% Atlanta Capital Select Equity Fund 99.81% Balanced Fund 24.43% Bond Fund 17.63% Commodity Strategy Fund 1.54% Dividend Builder Fund 97.43% Focused Growth Opportunities Fund 61.17% Focused Value Opportunities Fund 61.17% Global Dividend Income Fund 42.25% Global Natural Resources Fund 96.49% Growth Fund 64.56% Hedged Stock Fund % Hexavest Global Equity Fund 37.37% Hexavest International Equity Fund 1.64% Hexavest US Equity Fund 76.82% Investment Grade Income Fund 3.40% Large-Cap Value Fund 47.88% Multi-Strategy Absolute Return Fund 17.52% Parametric Dividend Income Fund 50.88% Parametric Global Small-Cap Fund 17.52% Parametric Emerging Markets Fund 0.51% Parametric Tax-Managed Emerging Markets Fund 0.63% Real Estate Fund 1.03% Richard Bernstein All-Asset Strategy Fund 38.01% Richard Bernstein Equity Strategy Fund % Richard Bernstein Market Opportunities Fund 63.96% Small Cap Fund 35.15% Stock Fund 31.33% Tax-Managed Equity Asset Allocation Fund % Tax-Managed Global Dividend Income Fund 46.03% Tax-Managed Growth Fund % Tax-Managed Growth Fund % Tax-Managed Growth Fund % Tax-Managed Value Fund 70.02% Worldwide Health Sciences Fund 9.84% * Note: The dividends-received deduction applies to corporate taxpayers only. Individuals are not eligible for this deduction. -11-
14 SOURCES OF INCOME INCOME FROM U.S. GOVERNMENT SOURCES The table below provides the percentage of dividends from income that you received during 2014 that may be exempt from state and perhaps local taxation because it was earned from obligations of the U.S. Government or its agencies. The total amount of dividends received, which is shown in Box 1a of the Form 1099-DIV, should be multiplied by the percentages on the table below, to determine the appropriate dollar amount of each income source. If you did not receive a Form 1099-DIV, multiply these percentages by the amount of dividends from income that you received during the year as shown on your shareholder statements. It is suggested that you contact your tax advisor for assistance in determining the tax treatment of dividends in your state. Fund UST FHLB FHLMC FNMA FFCB GNMA SLMA CORP TOTAL Balanced Fund 8% - 1% 5% - 4% - 82% 100% Commodity Strategy Fund 35% % 100% Diversified Currency Income Fund 23% - - 1% % 100% Global Macro Absolute Return Fund 10% 3% 4% 16% - 3% - 64% 100% Global Macro Absolute Return Advantage Fund - - 1% 2% % 100% Global Macro Capital Opportunities Fund 5% % 100% Government Obligations Fund 1% 1% 24% 57% - 17% % Investment Grade Income Fund 16% - 1% 10% - 8% - 65% 100% Multi-Strategy Absolute Return Fund - 1% 4% 9% - 2% - 84% 100% Multi-Strategy All-Market Fund 3% 1% 1% 4% - 1% - 90% 100% Richard Bernstein All-Asset Fund 9% % 100% Short Duration Real Return Fund 13% % 100% Short Duration Government Income Fund 1% 3% 31% 51% - 7% - 7% 100% Short Duration Strategic Income Fund 2% 1% 5% 12% - 2% - 78% 100% Legend: UST U.S. Treasury Bills, Notes & Bonds FFCB Federal Farm Credit Banks FHLB Federal Home Loan Bank GNMA Government National Mortgage Association FHLMC Federal Home Loan Mortgage SLMA Student Loan Marketing Association Corporation FNMA Federal National Mortgage Association CORP Corporate Securities -12-
15 FOREIGN TAX CREDIT/DEDUCTION Shareholders may elect to treat the foreign taxes paid by their funds as a deduction from gross income when computing taxable income or as a foreign tax credit against federal income tax on their 2014 income tax return. A deduction reduces your income subject to tax, whereas a credit reduces your actual U.S. income tax on a dollar-for-dollar basis. DEDUCTION If you are an individual taxpayer and elect to reflect the foreign tax paid as reported in Box 6 of Form 1099-DIV as an itemized deduction, it should be claimed on schedule A of Form FOREIGN INCOME To calculate your foreign income multiply the amount in Box 1a of your 2014 Form 1099-DIV by the income factor in the table below. FOREIGN TAXES To calculate your foreign tax multiply the amount in Box 6 of your 2014 Form 1099-DIV by the tax factor in the table below. TAX CREDIT If you are an individual whose only foreign income is passive income (dividends, interest, etc.), and the total of all your foreign taxes shown on forms 1099-DIV, 1099-INT, and similar statements is not more than $300 ($600 if married filing jointly), you can make an election not to be subject to the foreign tax limit. If you make this election, you claim the credit on line 47 of Form If you are not exempt from the limit, you must file Form 1116 with your U.S. income tax return. The table below will assist you in completing Form Fund Income Factor Tax Factor Asian Small Companies Fund 100.0% 100.0% Diversified Currency Income Fund 68.6% 100.0% Emerging Markets Local Income Fund 89.8% 100.0% Global Macro Absolute Return Advantage Fund 75.5% 100.0% Global Natural Resources Fund 65.4% 100.0% Greater China Growth Fund 97.2% 100.0% Hexavest International Equity Fund 96.2% 100.0% Hexavest Emerging Markets Equity Fund 97.7% 100.0% Institutional Emerging Markets Local Debt Fund 100.0% 100.0% Parametric Global Small-Cap Fund 76.3% 100.0% Parametric Emerging Markets Fund 99.9% 100.0% Parametric Emerging Markets Core Fund 99.8% 100.0% Parametric International Equity Fund 100.0% 100.0% Parametric Tax-Managed Emerging Markets Fund 99.9% 100.0% Parametric Tax-Managed International Equity Fund 100.0% 100.0% Shareholders are urged to consult their own tax counsel for assistance or information relating to federal, state and local tax treatment of Fund distributions and foreign taxes paid. -13-
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