National association publishes article by Morningside College accounting professor
James M. Hopkins, CPA, professor of accounting at Morningside College, recently had an article published by the National Association of Tax Professionals.
Hopkins’ article, titled “Dependency Exemption-Not Always a Clear Issue,” appeared in the January issue of TAXPRO Monthly. The article discussed how the qualifying child and qualifying relative rules for an income tax dependency exemption applied in an unusual situation.
Hopkins received his accounting bachelor’s degree from Ferris State University in Big Rapids, Mich., and his master’s degree from the University of Nebraska-Lincoln. Hopkins has been teaching at Morningside College since 1986. He is a board member of the Taxpayers Research Council in Sioux City and a member of the American Institute of CPAs, the Iowa Society of CPAs and the National Association of Tax Professionals.