Dan Kidney is a director in Wipfli’s State and Local Tax (SALT) practice and leads its state income/franchise tax function. With over 26 years of experience dedicated to SALT matters, Dan has served both Fortune 100 multinationals and small-to-midsize businesses and has deep experience across a broad range of SALT topics. Dan has served clients in a wide range of industries, primarily financial services, retail and manufacturing.
- State taxation of financial institutions
- Nexus reviews, including issues relating to the Wayfair case
- State taxation of individuals, including residency
- Market-based sales apportionment
- Sales and transaction taxes
- Unitary taxation and business/nonbusiness income
- State payroll taxes
- Due diligence and transaction structuring
- Business restructuring assistance
- State tax audit defense
- Voluntary disclosure agreements (VDA)
- ASC 740-10 (FIN 48) and ASC 450-20 (FAS 5)
- Certified Public Accountant
- Minnesota Bar Admission, Minnesota
- Minnesota Society of CPAs
- Minnesota State Bar Association, Tax Section
- Independent SALT Alliance
University of Iowa
- Bachelor of business administration degree in accounting
- Juris doctorate












