The best answer is usually in the state where you intend to conduct most of your business or where you have an office or business presence. This is because if you incorporate in a different state than the one you are conducting most of your business, you will likely be required to file an application as a foreign corporation (meaning from another state) in any other state where you conduct substantial business or have substantial business contacts.
For example, if you incorporate in Nevada but your business office is in Oregon and you do most of your business in Oregon, you will have to file and pay fees in Oregon as a foreign corporation doing business in Oregon, in addition to incorporating and paying fees in Nevada.
This dual filing can be expensive and can result in substantially more record keeping which may outweigh any potential advantages. Some larger corporations are registered as foreign corporations in every state, but this is expensive and time consuming for most smaller businesses.
Occasionally, there is a valid reason for incorporating in a state different than where you conduct business. There may be some special tax or liability advantages in a particular state that are beneficial to your special type of business.
If you operate a business that provides its product or services everywhere, such as an internet-based business, then you have more choices. However, if you do substantial business in any particular state, you may still be required to register in that state as a foreign corporation.
For more information on corporate filing offices visit:
http://nass.org
http://www.keytlaw.com
