[taxman22]

If you form an LLC outside the state you run the business, then you’ll also need to register it in your home state where you run the business. This just adds overhead, fees, etc… it’s probably best to form in your home state.

Some choose to register in Delaware to make it easier to convert to a Delaware Corporation in the future. If you live in California, you’d still need to register the LLC in California and may all taxes and fees to California.