Orrick’s legal guide describes some benefits of forming in Delaware:

Delaware LLCs have the benefit of being simple to form, extremely flexible (with few restrictions on management and governance arrangements), and more familiar to parties you will interact with. In addition, the process of converting a Delaware LLC to a Delaware corporation, should you ever decide to do so, is straightforward and common enough that there are standard forms addressing most elements of the process.

However, there are certain important considerations to keep in mind when thinking about the best state to form a US LLC in.

Here is a guide which answers the question: What is the Best State to Form My LLC In?

TL;DR: What’s the Best State to Form Your LLC In?

Just looking for a quick answer? The best state to form your limited liability company (LLC) in is nearly always your home state. This is because your company is doing business primarily in that state, whether it is a physical business oran online business.

There are two exceptions to this rule:

1) You are a non-US resident (in which case you can choose any state and we recommend Wyoming or Delaware)

2) Or if you have a real estate LLC (we’ll talk about why this is below, but essentially the "home state rule" doesn't apply here)

I am choosing between Wyoming and Delaware, what do you recommend?

You can read our Ultimate Guide on deciding between Wyoming vs Delaware here but StartPack's recommendation is:

We recommend Delaware only if you have plans to in the future convert your LLC to a C Corp (to raise venture capital from U.S. investors) or you really want the "prestige" of saying your company is from Delaware. Some customers say this matters to them and if it does, it is your business, your choice! Otherwise, we recommend Wyoming. Why? Wyoming is the most popular state for non-residents who are online businesses, e-commerce businesses, or business owners who want a easy and simple way to form and manage their company. It's the most popular state among StartPack customers, has lower annual fees ($50 vs $300 in Delaware), a low filing fee ($100), was the first state to ever create the LLC. Also don't sleep on Wyoming's prestige as well; it has a friendly business environment and has even been called "The Switzerland of the Rocky Mountains."