[tylercubell]

If you're starting with the expectation of raising VC, filing in Delaware is a good option. Investors prefer Delaware for its pro-business Chancery court and its established history of corporate law. However, if you're not expecting to raise VC, it's almost always easier to file in your home state. By doing this you can avoid paying foreign corporation fees and filing additional paperwork.

If you need outside investment, forming a C-Corp is the way to go. There is more paperwork involved but it's well-suited for investment. LLCs on the other hand offer more flexibility but are more complicated to invest in.

Delaware has a procedure known as "statutory conversion" for converting an LLC to a C-Corp but there may be tax consequences.