James M. Hopkins, CPA, professor of accounting at Morningside College, 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 “Head of Household: Legally Married, But Not,” which appears in the Spring 2015 issue of TAXPRO Journal. The article explains how the federal income tax law applies to head-of-household filing status when one spouse is a nonresident alien.

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.