Partners, principals and associates

Dan Kidney Minneapolis

150 S 5th Street
Minneapolis, MN 55402




Daniel N. Kidney, CPA, JD


Dan Kidney is a director in Wipfli’s state and local tax (SALT) practice and has over 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
  • 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


  • 2020-2021 Volunteer Excellence Award - Minnesota Society of Certified Public Accountants (MNCPA)


CPA Tax Services

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