Partners, principals and associates

Dan Kidney Minneapolis

7601 France Ave. South
Minneapolis, MN 55435




Daniel N. Kidney, CPA, JD


Dan Kidney is a director in Wipfli’s state and local tax (SALT) practice and has nearly 20 years of experience dedicated to SALT matters.  He has served both Fortune 100 multinational and small businesses and has deep knowledge across a broad range of SALT topics.  While Dan has a passion for writing and speaking about cutting-edge SALT concepts, he especially enjoys explaining those concepts in plain language to businesses and their owners to help them solve problems and bring them value.


  • Certified Public Accountant

Professional memberships and activities

  • Minnesota Society of Certified Public Accountants (MNCPA) – SALT conference planning committee member and frequent speaker at MNCPA webinars and conferences
  • American Institute of Certified Public Accountants (AICPA) – Member
  • Minnesota State Bar Association (MSBA) – Tax section member



Areas of Focus

  • 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)


University of Iowa
  • Bachelor of business administration degree in accounting
  • Juris doctorate