Generally speaking, you should incorporate in the state in which you conduct your business. However, if you conduct your business in more than one state, you might consider the various tax advantages of each state you do business in to determine which state is right for you. If you do not incorporate in your home state of business, you may still be required to qualify as a foreign corporation, in your home state, which would mean double the incorporation fees and double the paperwork. Still worse, you will be required to pay state taxes in your home state because that's where you are doing business. Give us a call and we would be more than happy to answer any questions you have about incorporation.