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Partners and associates

Dan Kidney Minneapolis

150 S 5th Street
Minneapolis, MN 55402



Email: dan.kidney@wipfli.com

Daniel N. Kidney, CPA, JD


Dan Kidney is a director in Wipfli’s state and local tax (SALT) practice and leads the SALT practice’s income/franchise tax services. With  more than 22 years of experience dedicated to SALT matters, including a significant amount of practical experience serving both bank and non-bank financial institutions, Dan has served both Fortune 100 multinationals and small businesses and has deep knowledge across a broad range of SALT topics.

Dan frequently writes and speaks about cutting-edge SALT concepts and is a regular presenter about Minnesota tax topics for the Minnesota Society of CPAs. 


  • Certified Public Accountant
  • Minnesota law license

Professional memberships and activities

  • Minnesota Society of Certified Public Accountants (MNCPA) – Member
  • American Institute of Certified Public Accountants (AICPA) – Member
  • Minnesota State Bar Association (MSBA) – Tax section member


Tax services

Areas of Focus

  • 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)


University of Iowa

  • Bachelor of business administration degree in accounting
  • Juris doctorate