James M. Hopkins, CPA, professor of accounting, recently had an article published by the National Association of Tax Professionals.

James M. Hopkins, CPA, professor of accounting at Morningside College, recently had an article published by the National Association of Tax Professionals.

He wrote “Qualifying Child/Qualifying Relative: Tiebreaker Rules for Eligible Persons,” which appeared in the May/June issue of TAXPRO Monthly. The article explains how situations can arise when a qualifying child meets the relationship, age, residency, support and joint return tests and is a qualifying child of two or more persons.

Hopkins received his accounting bachelor’s degree from Ferris State College (currently 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.