Daniel Kidney

Daniel Kidney, CPA

Director, Wipfli Advisory LLC

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
Expertise and services

Latest case studies, resources, and insights

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