If you have recently moved to a prescribed zone but haven't resided there for a minimum of 6 months in the tax year, you have the option to file your 2021 return without claiming the deductions. Once you meet the eligibility requirement of residing in a prescribed zone for at least 6 consecutive months, you can request a change to your return and claim the deductions retroactively. This way, you can ensure that you receive the appropriate deductions once you qualify.