Foreign Tax Paid   Definition If you invested in one of Putnam's Global or International funds, the amount shown in Column 6 represents the Foreign Tax Paid on your shares in the fund. For more information see Publication 514, Foreign Tax Credit for Individuals. NOTE: If you did not hold your shares for at least 16 days within the 31-day period that begins 15 days before the ex-dividend date, you may not be able to claim a foreign tax credit on your federal tax return. Consult your tax advisor for additional information. You may take the Foreign Tax Paid amount shown in Column 6 as a credit or claim it as a deduction on your income tax return. To take the amount shown in Column 6 as a credit, include it on Form 1040 in the section labeled Tax and Credits,on the line labeled Foreign tax credit and, refer to the Form 1040 instructions for that line to determine if you are required to attach Form 1116. To claim the amount shown in Column 6 as a deduction, include it on Schedule A, in the section labeled Taxes You Paid, on the line labeled Other taxes. Please consult your tax advisor as to which is most advantageous to you.