2010 tax return program

斑竹，今天在网站上看到说要是在荷兰居住的不能用digit form申请，那是要邮寄的方式么。
网页上写着：

Please note

If you lived in the Netherlands part of the year, you must use an M Form. In that case you cannot file the return in digital form.

是今年政策改变了么？ 谢谢解答！

写得很清楚：如果你没有全年都在荷兰居住，用M表。

恩，不好意思，误会意思了。谢谢。
可是C表也是non-resident taxpayer啊。

If you are a non-resident taxpayer, you can file your tax return in digital form

Live in the netherlands part of the year can be resident taxpayer. If you are resident then you can not use C form
C form is for non-resident taxpayer.