Question
I will be traveling overseas to pick up a child who I am adopting and will be staying three to four weeks to ensure the paperwork goes through. Since the child might qualify only as a foster child prior to final adoption, how will she meet the "living with" requirement when she is not at my home back in the States?
Answer
It is true a child is not considered adopted until the adoption is final.
Nevertheless, the child would meet the foster child requirement even though the
child is not technically residing with you at your permanent home. The effective
date would be the first day of the pay period in which you begin living with the
child overseas.