You may not file your tax return electronically if you lived in the Netherlands for only part of the year because you immigrated to or emigrated from the Netherlands in 2007. In that case, you must use Form M.
If you have received an M Form, you are required to file your return before the deadline stated on the return form. If you need more time, you may apply for a postponement by writing to your the tax office that is competent in your case. You will find the address on the tax return.
If you did not receive an M Form from the Tax and Customs Administration and you wish to file a tax return for 2007, you should request a 2007 Form M.
