hi, i was wondering what state is best to incorporate. my friends live in NY and NJ but they are incorporated in delaware because there is no state taxes. i was wondering, if i incorporate in delaware and i work in NY or NJ, do i have to pay the NY /NJ taxes? my cpa says that i will have to pay the NY/NJ taxes but it will be less than the taxes i have to pay if i incorporate in NY/NJ.

so my question is, does it really pay off incorporating in delaware or other state?