A Wyoming or Delaware filing creates the legal entity. It does not replace California franchise tax analysis, New York publication rules, or payroll withholding where employees work.
Treat three tests as separate: (1) payroll / unemployment / workers' compensation where people work, (2) sales-tax economic nexus (Wayfair-class thresholds — a different product than this site), (3) income-tax / franchise / gross-receipts exposure where you have customers, property, or payroll.
Foreign qualification (registering an out-of-state entity with a Secretary of State) is a compliance filing, not a privacy upgrade and not a tax election.
Creytix Tax lists a short formation-disclosure table for education. It is not a 50-state nexus opinion. Live in one state and 'only' form in another is a classic incomplete plan — take it to a CPA and, if needed, a business attorney.
Sources
- Limited Liability Company (LLC) — Internal Revenue Service, retrieved 2026-08-20
- Self-employment tax (Social Security and Medicare taxes) — Internal Revenue Service, retrieved 2026-08-20