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Delaware has a lot of benefits, part of the reason almost half the corporations on the New York Stock Exchange are incorporated in Delaware.
Nevada is also good, but not quite as good as Delaware and Delaware is half the price.
You may have to register in your home state as an out of state corporation tho.
Benefits of incorporating in Delaware include:
Low incorporation fees, and a low annual franchise tax;
Businesses do not have to identify or provide addresses for their initial board of directors on their articles of incorporation;
All corporate offices may be held by a single person;
Businesses which incorporate in Delaware but do not conduct business in the state are not required to pay Delaware's state corporate income tax;
For shareholders who are not residents of the State of Delaware, their shares of stock are not subject to either Delaware's personal income tax or its state inheritance tax;
Delaware maintains a separate court system, its "Court of Chancery", for businesses;
It is fast and easy to form a corporation.
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