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But -- since you're asking -- are you sure it's the right thing? There's a lot of hype about the benefits of formalizing a business entity in Delaware, but many of the advantages are meaningless to small closely held businesses (as your LLC, I assume, will be), and there are disadvantages and expenses that you won't have if you stay within your own state. For example, you'll need to pay a registered agent in Delaware, and you may need to file in your own state as a foreign corporation.
This of course assumes you're in the US to begin with. Anyway, it's a complicated decision and it'd make sense to talk to a local tax accountant to get advice about your particular situation.
Anyway, a good place to start for general information about forming a business in Delaware is the website of the Delaware Division of Corporations. Keep in mind that much of the content on that site is their own sales pitch.
As things are structured in the US, the LLC combines the liability advantages of a standard corporation with fewer formal recordkeeping requirements and with (usually) the simplifed "pass-through" tax arrangement of a partnership or sole proprietorship.
joined:June 24, 2002