Daniel N. Kidney, CPA, JD
Director
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.
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
Awards
- 2020-2021 Volunteer Excellence Award - Minnesota Society of Certified Public Accountants (MNCPA)
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)
Education
University of Iowa- Bachelor of business administration degree in accounting
- Juris doctorate
Recent Insights
Articles
Economic nexus reporting requirements reference table
Mar 01, 2024
Important requirements for Minnesota’s new retail delivery fee
Jun 07, 2023
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
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
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
Oregon enacts gross-receipts based “corporate activity tax”
Jan 10, 2020
Webinars
Clearing up common misconceptions about state tax residency
Aug 10, 2023
Answering your biggest tax questions around remote workers
Mar 30, 2023
What commercial property taxes will look like in 2021
Feb 17, 2021
