M Form 2014-2017
You may not file your tax return in digital form if you lived in the Netherlands for only part of the year because you immigrated to or emigrated from the Netherlands. In that case, you can 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 the tax office (only available in Dutch) 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 one or more of the years between 2014 and 2017, you should request a Form M.
Applying for an M form
The M form for the year for which you want to file a tax return can be requested by telephone from the Tax Information Line Non-Resident Tax Issues. Have your citizen service number (BSN) ready.