Nevada is excellent (no corporate income tax, statutory indemnification, some privacy protections). Colorado is now the cheapest place to file: $50 to form an

Nevada is excellent (no corporate income tax, statutory indemnification, some privacy protections). Colorado is now the cheapest place to file: $50 to form an LLC + $0.99 annual filing fee assuming you do everything online. http://www.sos.state.co.us/pubs/info_center/fees/business.html#BIZ http://www.sos.state.co.us/pubs/info_center/fees/business.ht... Most LLCs don't pay corporate income tax anyway (it passes through to the members).