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I started a small trinkucg company (1 truck, 1 employee) in the North Dakota Oil Fields. I live in California and want to either incorporate or get an LLC for liability protection and tax help. I heard I have to pick one state as the domestic corporation state and one as the foreign. What would you recommend, LLC or S-Corp and what state as the home state. The income is made in ND but spent in CA. My home office and payroll is in CA. I want to keep it fairly simple but want the best benefits. My wife and I will be the owners. If it helps, I will be making anywhere between $300K and $600K a year before taxes and expenses.