Daniel N. Kidney, CPA, JD
Director
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.
Certifications
- 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
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)
Education
University of Iowa
- Bachelor of business administration degree in accounting
- Juris doctorate
Recent Insights
Articles
Economic Nexus Reporting Requirements Reference Table
Jan 01, 2023
Navigating Public Law 86-272 tax protections in the internet age
Sep 20, 2022
To move or stay? Is relocation a part of your great reevaluation?
May 19, 2022
Living in a high-tax state? You don’t have to retire there
Apr 28, 2022
Before you make a move: Tax implications when selling your business
Feb 03, 2022
State conformity to the IRS extension for filing 2020 individual income tax returns
Mar 22, 2021
Colorado tax legislation restores the state benefit of the CARES Act’s retroactive provisions
Jan 27, 2021
The state tax challenges of expanded telework
Aug 28, 2020
State and local tax implications of remote employees during the COVID-19 pandemic
Jun 19, 2020
Illinois guidance regarding COVID-19 impact on 2019 income tax and 2020 estimates
Apr 06, 2020
Wisconsin doubles opportunity zone benefits
Mar 25, 2020
State and local taxing authority responses to COVID-19
Mar 25, 2020
Clearing up contingencies when accounting for tax nexus
Mar 10, 2020
Utah enacts, and quickly repeals, major tax bill
Feb 06, 2020
New Jersey enacts SALT deduction cap workaround for pass-through entities
Jan 16, 2020
Texas adopts economic nexus rule for franchise tax purposes
Jan 10, 2020
Oregon enacts gross-receipts based “corporate activity tax”
Jan 10, 2020
Webinars
Answering your biggest tax questions around remote workers
Mar 30, 2023
What commercial property taxes will look like in 2021
Feb 17, 2021
