Adoption of foreign child was finalized in December 2019, child has  a SSN, adoptive parents were not able to physically bring the child into the US until January 2020. All adoption  expenses were paid in 2019.

Can the parents claim the CTC since the child was not living with them for more than half the year? My logic is saying to treat it as temporary absence exception and like a born or died exception during the year.

Pub. 972 sees things a little differently. I like my position on the issue, not sure it is correct.

Thanks for in advance for the advice.