1. Choose File->Save as from the menu.
  2. In the 'Save as type' dropdown > select 'Text (Tab delimited) (*.txt)
  3. Select 'Web Options' in the 'Tools...' dropdown at the bottom of the dialog box. 
  4. Select the 'Encoding' tab.
  5. In the 'Save this document as:' dropdown, select 'Unicode (UTF-8)'
  6. Click 'Save'