import"./hoisted.yFz1BYXO.js";const N={WY:{name:"Wyoming",llcFee:100,corpFee:100,annualFee:60,noIncomeTax:!0,privacy:!0,assetProtection:!0,corpLaw:!1,fast:!0},DE:{name:"Delaware",llcFee:110,corpFee:89,annualFee:300,noIncomeTax:!1,privacy:!1,assetProtection:!1,corpLaw:!0,fast:!1},NV:{name:"Nevada",llcFee:425,corpFee:725,annualFee:350,noIncomeTax:!0,privacy:!0,assetProtection:!0,corpLaw:!1,fast:!0},TX:{name:"Texas",llcFee:300,corpFee:300,annualFee:0,noIncomeTax:!0,privacy:!1,assetProtection:!1,corpLaw:!1,fast:!0},FL:{name:"Florida",llcFee:125,corpFee:70,annualFee:139,noIncomeTax:!0,privacy:!1,assetProtection:!1,corpLaw:!1,fast:!0},SD:{name:"South Dakota",llcFee:150,corpFee:150,annualFee:55,noIncomeTax:!0,privacy:!0,assetProtection:!0,corpLaw:!1,fast:!1},MT:{name:"Montana",llcFee:35,corpFee:70,annualFee:20,noIncomeTax:!1,privacy:!1,assetProtection:!1,corpLaw:!1,fast:!0},NM:{name:"New Mexico",llcFee:50,corpFee:125,annualFee:0,noIncomeTax:!1,privacy:!0,assetProtection:!1,corpLaw:!1,fast:!0},OH:{name:"Ohio",llcFee:99,corpFee:99,annualFee:0,noIncomeTax:!1,privacy:!1,assetProtection:!1,corpLaw:!1,fast:!0},UT:{name:"Utah",llcFee:59,corpFee:59,annualFee:18,noIncomeTax:!1,privacy:!1,assetProtection:!1,corpLaw:!1,fast:!0},CO:{name:"Colorado",llcFee:50,corpFee:50,annualFee:25,noIncomeTax:!1,privacy:!1,assetProtection:!1,corpLaw:!1,fast:!0}},G={AL:{llcFee:200,annualFee:0,foreignLLC:200},AK:{llcFee:250,annualFee:100,foreignLLC:250},AZ:{llcFee:50,annualFee:0,foreignLLC:150},AR:{llcFee:45,annualFee:150,foreignLLC:275},CA:{llcFee:70,annualFee:800,foreignLLC:70},CO:{llcFee:50,annualFee:25,foreignLLC:100},CT:{llcFee:120,annualFee:80,foreignLLC:120},DE:{llcFee:110,annualFee:300,foreignLLC:200},FL:{llcFee:125,annualFee:139,foreignLLC:125},GA:{llcFee:110,annualFee:60,foreignLLC:235},HI:{llcFee:50,annualFee:15,foreignLLC:50},ID:{llcFee:100,annualFee:0,foreignLLC:100},IL:{llcFee:150,annualFee:75,foreignLLC:150},IN:{llcFee:95,annualFee:31,foreignLLC:95},IA:{llcFee:50,annualFee:30,foreignLLC:100},KS:{llcFee:160,annualFee:50,foreignLLC:165},KY:{llcFee:40,annualFee:15,foreignLLC:90},LA:{llcFee:100,annualFee:35,foreignLLC:150},ME:{llcFee:175,annualFee:85,foreignLLC:250},MD:{llcFee:100,annualFee:300,foreignLLC:100},MA:{llcFee:500,annualFee:500,foreignLLC:500},MI:{llcFee:50,annualFee:25,foreignLLC:50},MN:{llcFee:155,annualFee:0,foreignLLC:155},MS:{llcFee:50,annualFee:0,foreignLLC:250},MO:{llcFee:50,annualFee:0,foreignLLC:105},MT:{llcFee:35,annualFee:20,foreignLLC:35},NE:{llcFee:100,annualFee:13,foreignLLC:120},NV:{llcFee:425,annualFee:350,foreignLLC:425},NH:{llcFee:100,annualFee:100,foreignLLC:100},NJ:{llcFee:125,annualFee:75,foreignLLC:125},NM:{llcFee:50,annualFee:0,foreignLLC:100},NY:{llcFee:200,annualFee:9,foreignLLC:250},NC:{llcFee:125,annualFee:200,foreignLLC:250},ND:{llcFee:135,annualFee:50,foreignLLC:135},OH:{llcFee:99,annualFee:0,foreignLLC:99},OK:{llcFee:100,annualFee:25,foreignLLC:300},OR:{llcFee:100,annualFee:100,foreignLLC:275},PA:{llcFee:125,annualFee:7,foreignLLC:250},RI:{llcFee:150,annualFee:50,foreignLLC:150},SC:{llcFee:110,annualFee:0,foreignLLC:110},SD:{llcFee:150,annualFee:55,foreignLLC:750},TN:{llcFee:300,annualFee:300,foreignLLC:300},TX:{llcFee:300,annualFee:0,foreignLLC:750},UT:{llcFee:59,annualFee:18,foreignLLC:70},VT:{llcFee:155,annualFee:45,foreignLLC:125},VA:{llcFee:100,annualFee:50,foreignLLC:100},WA:{llcFee:200,annualFee:60,foreignLLC:200},WV:{llcFee:100,annualFee:25,foreignLLC:150},WI:{llcFee:130,annualFee:25,foreignLLC:100},WY:{llcFee:100,annualFee:60,foreignLLC:100},DC:{llcFee:99,annualFee:300,foreignLLC:99}},R=100,V=60,T=175,B={AL:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},AK:{pit:!1,cit:!0,fran:!1,gross:!1,notes:"No personal income tax but has corporate income tax. LLCs taxed as pass-through avoid CIT."},AZ:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"Flat 2.5% income tax rate."},AR:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},CA:{pit:!0,cit:!0,fran:!0,gross:!1,notes:"$800/yr minimum franchise tax on all LLCs regardless of revenue. Highest personal income tax in the US (13.3%)."},CO:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"Flat 4.4% income tax."},CT:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},DE:{pit:!0,cit:!0,fran:!0,gross:!0,notes:"No sales tax. Has corporate income tax BUT only on income earned IN Delaware. LLCs with no DE operations/income pay $0 state income tax + $300/yr franchise tax."},FL:{pit:!1,cit:!0,fran:!1,gross:!1,notes:"No personal income tax. Has 5.5% corporate income tax — but this only applies to C-Corps, NOT to LLCs or S-Corps (pass-through entities pay no FL income tax)."},GA:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},HI:{pit:!0,cit:!0,fran:!1,gross:!0,notes:"Has GET (General Excise Tax) which is a gross receipts tax."},ID:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},IL:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"Flat 4.95% personal + 7% corporate."},IN:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"Flat 3.05% personal income tax."},IA:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},KS:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},KY:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"Flat 4% income tax."},LA:{pit:!0,cit:!0,fran:!0,gross:!1,notes:"Has corporate franchise tax based on capital."},ME:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},MD:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},MA:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"$500/yr minimum LLC annual tax. Flat 5% income tax."},MI:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},MN:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"High personal income tax (9.85% top rate)."},MS:{pit:!0,cit:!0,fran:!0,gross:!1,notes:"Has corporate franchise tax. No LLC annual report."},MO:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"No LLC annual fee or report."},MT:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"No sales tax."},NE:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},NV:{pit:!1,cit:!1,fran:!1,gross:!0,notes:"No personal or corporate income tax. Has Commerce Tax (gross receipts >$4M). $200/yr state business license for LLCs."},NH:{pit:!1,cit:!0,fran:!1,gross:!1,notes:"No personal income tax on wages (taxes interest/dividends only, phasing out). Has 7.5% Business Profits Tax on all business entities."},NJ:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"High tax state. 10.75% top personal rate."},NM:{pit:!0,cit:!0,fran:!1,gross:!0,notes:"Has Gross Receipts Tax instead of sales tax. No LLC annual fee."},NY:{pit:!0,cit:!0,fran:!0,gross:!1,notes:"High taxes. LLC publication requirement ($200-$2000+). Corp franchise tax based on income/capital."},NC:{pit:!0,cit:!0,fran:!0,gross:!1,notes:"Corp franchise tax based on net worth ($200 min)."},ND:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},OH:{pit:!0,cit:!1,fran:!1,gross:!0,notes:"No corporate income tax. Has Commercial Activity Tax (gross receipts >$150K). No LLC annual fees at all."},OK:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},OR:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"No sales tax. Has Corporate Activity Tax (gross receipts >$1M)."},PA:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"Flat 3.07% personal. 8.99% corporate (dropping)."},RI:{pit:!0,cit:!0,fran:!0,gross:!1,notes:"$400 min annual corp tax."},SC:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"No LLC annual report."},SD:{pit:!1,cit:!1,fran:!1,gross:!1,notes:"No personal or corporate income tax. No gross receipts tax. Very favorable for trusts/asset protection."},TN:{pit:!1,cit:!0,fran:!0,gross:!1,notes:"No personal income tax. Has 6.5% corporate excise tax + franchise tax based on net worth. LLC minimum $300/yr."},TX:{pit:!1,cit:!1,fran:!0,gross:!0,notes:"No personal or corporate income tax. Has franchise (margin) tax but ONLY if revenue >$2.47M. Effectively no tax for most small businesses."},UT:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"Flat 4.65% income tax. Lowest overall formation + ongoing costs."},VT:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},VA:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},WA:{pit:!1,cit:!1,fran:!1,gross:!0,notes:"No personal or corporate income tax. Has B&O (Business & Occupation) gross receipts tax on all businesses."},WV:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},WI:{pit:!0,cit:!0,fran:!1,gross:!1,notes:""},WY:{pit:!1,cit:!1,fran:!1,gross:!1,notes:"No personal income tax, no corporate income tax, no gross receipts tax, no franchise tax. The most tax-free state for businesses."},DC:{pit:!0,cit:!0,fran:!1,gross:!1,notes:"$300 biennial report."}},J=["AL","AK","AZ","AR","CA","CO","CT","DE","FL","GA","HI","ID","IL","IN","IA","KS","KY","LA","ME","MD","MA","MI","MN","MS","MO","MT","NE","NV","NH","NJ","NM","NY","NC","ND","OH","OK","OR","PA","RI","SC","SD","TN","TX","UT","VT","VA","WA","WV","WI","WY","DC"],i={AL:"Alabama",AK:"Alaska",AZ:"Arizona",AR:"Arkansas",CA:"California",CO:"Colorado",CT:"Connecticut",DE:"Delaware",FL:"Florida",GA:"Georgia",HI:"Hawaii",ID:"Idaho",IL:"Illinois",IN:"Indiana",IA:"Iowa",KS:"Kansas",KY:"Kentucky",LA:"Louisiana",ME:"Maine",MD:"Maryland",MA:"Massachusetts",MI:"Michigan",MN:"Minnesota",MS:"Mississippi",MO:"Missouri",MT:"Montana",NE:"Nebraska",NV:"Nevada",NH:"New Hampshire",NJ:"New Jersey",NM:"New Mexico",NY:"New York",NC:"North Carolina",ND:"North Dakota",OH:"Ohio",OK:"Oklahoma",OR:"Oregon",PA:"Pennsylvania",RI:"Rhode Island",SC:"South Carolina",SD:"South Dakota",TN:"Tennessee",TX:"Texas",UT:"Utah",VT:"Vermont",VA:"Virginia",WA:"Washington",WV:"West Virginia",WI:"Wisconsin",WY:"Wyoming",DC:"District of Columbia"},A=["1","2","3","4","5","6","7","result"],j=["1","2","2b"];let L=A,p=0;const c={},l=a=>document.getElementById(a),m=a=>document.querySelector(`input[name="${a}"]:checked`)?.value||"",K=a=>Array.from(document.querySelectorAll(`input[name="${a}"]:checked`)).map(r=>r.value);function F(){return L[p]}function v(a){document.querySelectorAll(".q-step").forEach(d=>d.classList.add("hidden"));const r=document.querySelector(`.q-step[data-q="${a}"]`);r&&r.classList.remove("hidden");const t=Math.round(p/(L.length-1)*100),s=l("q-bar");s&&(s.style.width=t+"%");const o=l("q-current");o&&(o.textContent=String(p+1));const e=l("q-total");e&&(e.textContent=String(L.length));const g=l("q-pct");g&&(g.textContent=t+"%");const h=l("q-back");h&&(h.style.visibility=p>0?"visible":"hidden");const y=l("q-next"),u=l("quiz-nav");a==="result"||a==="2b"?u&&u.classList.add("hidden"):(u&&u.classList.remove("hidden"),y&&(y.textContent=p===L.length-2?"See recommendation":"Next")),document.querySelectorAll(".q-option").forEach(d=>{const C=d.querySelector("input");d.classList.toggle("border-pw-500",C?.checked),d.classList.toggle("bg-pw-50",C?.checked),d.classList.toggle("border-gray-200",!C?.checked)})}function Z(){const a=F();return a==="1"?!!m("q1"):a==="2"?!!m("q2"):a==="3"?!!m("q3"):a==="4"?!!m("q4"):a==="5"?!!m("q5"):a==="6"?!!document.getElementById("home_state")?.value:a==="7"?K("q7").length>0:!0}function Q(){const a=F();a==="1"&&(c.purpose=m("q1")),a==="2"&&(c.tax_id=m("q2"),c.tax_id==="needs_itin"?L=j:L=A),a==="3"&&(c.owners=m("q3")),a==="4"&&(c.revenue=m("q4")),a==="5"&&(c.operations=m("q5")),a==="6"&&(c.home_state=document.getElementById("home_state")?.value||""),a==="7"&&(c.priorities=K("q7"))}function ee(){let a="LLC",r="",t="WY",s="",o=[];const e=c.home_state||"",g=c.priorities||[],h=g.includes("privacy"),y=g.includes("no_income_tax"),u=g.includes("asset_protection"),d=g.includes("corp_law"),C=g.includes("low_cost"),U=g.includes("simplicity"),f=e?B[e]:null;c.owners==="investors"?(a="C-Corporation",r="C-Corporations are the standard structure for businesses seeking venture capital or planning to go public. Investors expect the familiar stock structure and Delaware corporate law.",f&&!f.cit&&(r+=` Bonus: ${i[e]} has no corporate income tax, which benefits C-Corps.`)):c.revenue==="over_500k"&&c.owners==="single"?(a="S-Corporation (LLC with S-Corp election)",r="At your revenue level, an S-Corp election can save significant self-employment taxes. We recommend forming an LLC and filing IRS Form 2553 for S-Corp tax treatment — you get LLC flexibility with S-Corp tax savings.",f&&!f.pit?r+=` Since ${i[e]} has no personal income tax, your pass-through income from the S-Corp is not taxed at the state level — a significant advantage.`:e==="FL"?r+=" Florida has no personal income tax, so your S-Corp pass-through income avoids state tax entirely. Florida's corporate income tax (5.5%) only applies to C-Corps, not S-Corps.":e==="TN"&&(r+=" Tennessee has no personal income tax, so S-Corp pass-through income avoids the 6.5% corporate excise tax that would apply to a C-Corp.")):c.revenue==="100k_500k"&&c.owners==="single"?(a="LLC (consider S-Corp election)",r="An LLC gives you liability protection and flexible taxation. As your revenue grows, you may want to elect S-Corp tax status to reduce self-employment taxes.",f&&!f.pit&&(r+=` ${i[e]} has no personal income tax, which means your LLC pass-through income is not taxed at the state level.`)):(a="LLC",r="An LLC provides personal liability protection, pass-through taxation (no double taxation), and flexible management structure. It's the most popular entity type for small businesses.",f&&(!f.pit&&f.cit?r+=` Important: ${i[e]} has no personal income tax but does have corporate income tax${f.notes?" — "+f.notes:""}. An LLC (taxed as a pass-through) avoids the corporate income tax entirely.`:!f.pit&&!f.cit&&(r+=` ${i[e]} has no personal or corporate income tax — your LLC income won't be taxed at the state level regardless of entity structure.`)));const n=e?G[e]:null;let W=!1;if(n&&e!=="WY"){n.llcFee,n.annualFee,R+n.foreignLLC,V+n.annualFee;const x=n.llcFee>=T,w=n.annualFee>=200;W=x||w}c.owners==="investors"&&d?(t="DE",s="Delaware's Court of Chancery and well-established corporate case law make it the standard choice for venture-backed companies. Most investors and attorneys are familiar with Delaware corporate law."):c.owners==="investors"?(t="DE",s="Delaware is the standard for investor-backed companies due to its predictable corporate case law and Court of Chancery. Most VCs and startup attorneys expect Delaware incorporation."):h&&y&&u?(t="WY",s="Wyoming offers the trifecta: no state income tax, strong privacy protections (no public member/manager disclosure), and excellent asset protection laws. It's also fast and affordable to file.",e&&e!=="WY"&&n&&o.push(`You'll foreign qualify in ${i[e]} (one-time fee: $${n.foreignLLC}) to operate there legally. This is a one-time cost — well worth it for Wyoming's ongoing benefits.`)):h&&y?(t="WY",s="Wyoming offers no state income tax, the strongest privacy protections in the US (no public member/manager disclosure), fast processing, and low ongoing costs ($60/year). It's better value than Nevada which charges $425 formation + $350/year.",e&&e!=="WY"&&n&&o.push(`Foreign qualification in ${i[e]} is a one-time $${n.foreignLLC} fee to operate there legally.`)):e==="FL"?h||u?(t="WY",s="Florida has no personal income tax, making it great for LLCs and S-Corps. However, Wyoming adds strong privacy protections and better asset protection laws. Foreign qualification in Florida is a one-time $125 fee — very affordable.",o.push("Florida foreign qualification is only $125 (one-time). Annual report is $138.75/year."),a.includes("C-Corp")&&o.push("If you form a C-Corporation, note that Florida has a 5.5% corporate income tax. Wyoming has none. This is another reason to form in Wyoming for C-Corps.")):(t="FL",s="Florida has no personal income tax, which means LLC and S-Corp income passes through tax-free at the state level. Florida's 5.5% corporate income tax only applies to C-Corporations. Fast processing, affordable fees ($125 formation), and a large business-friendly economy.",a.includes("C-Corp")&&o.push("Heads up: Florida's 5.5% corporate income tax applies to C-Corps. If minimizing tax is a priority, consider an LLC with S-Corp election instead, or forming in Wyoming (no CIT) and foreign qualifying in Florida ($125 one-time).")):e==="TN"?h||u||C?(t="WY",s="Tennessee has no personal income tax but charges $300/year minimum in franchise tax plus a 6.5% excise tax on C-Corp income. Wyoming has zero business taxes. Foreign qualification in Tennessee is a one-time $300 fee.",o.push("Tennessee foreign qualification is $300 (one-time). The $300/yr LLC minimum franchise tax applies whether formed in TN or foreign qualified there.")):(t="TN",s="Tennessee has no personal income tax. LLCs and S-Corps avoid the 6.5% corporate excise tax since they're pass-through entities. The $300/year franchise tax minimum applies to all business types."):e==="WA"?h||u?(t="WY",s="Washington has no income tax but does have a B&O gross receipts tax on all businesses. Wyoming has no gross receipts tax. Foreign qualification in Washington is a one-time $200 fee.",o.push("Washington's B&O tax applies regardless of where you're formed — it's based on business activity in Washington, not where the entity is registered.")):(t="WA",s="Washington has no personal or corporate income tax. The B&O (Business & Occupation) tax is based on gross receipts and applies regardless of entity type or formation state. Forming in your home state keeps things simple."):e==="TX"?h||u?(t="WY",s="Texas has no state income tax, but Wyoming adds strong privacy protections (no public disclosure of members/managers) and better asset protection laws. Foreign qualification in Texas is a one-time $750 fee — worth it for the privacy and protection benefits.",o.push("Texas foreign qualification fee is $750 (one-time). After that, you only pay Texas's Public Information Report filing (free) annually."),o.push("Texas has no franchise tax unless your revenue exceeds $2.47 million.")):(t="TX",s="Texas has no state income tax, a large business-friendly economy, and fast processing. Since you're based there, forming in Texas avoids the $750 foreign qualification fee. Texas has no franchise tax unless revenue exceeds $2.47 million."):W&&e&&n?(t="WY",s=`Your home state (${i[e]}) charges $${n.llcFee} to form an LLC${n.annualFee>0?` plus $${n.annualFee}/year in ongoing fees`:""}. We recommend forming in Wyoming ($100) and foreign qualifying in ${i[e]} (one-time $${n.foreignLLC} fee). Wyoming also gives you no state income tax, privacy protections, and strong asset protection that ${i[e]} doesn't offer.`,o.push(`Formation cost: Wyoming $100 + ${i[e]} foreign qualification $${n.foreignLLC} (one-time) = $${R+n.foreignLLC} upfront.`),o.push(`Ongoing: Wyoming annual report $${V}/year${n.annualFee>0?` + ${i[e]} annual report $${n.annualFee}/year`:""}.`),e==="MA"&&o.push("Massachusetts has the most expensive LLC formation ($500) and annual fees ($500/year) in the country. Wyoming + MA foreign qualification saves significantly."),e==="CA"&&o.push("California's $800/year minimum franchise tax applies even to foreign-qualified LLCs operating in California. However, Wyoming formation still provides privacy and asset protection benefits."),e==="TN"&&o.push("Tennessee charges $300 to form + $300/year. Wyoming formation + TN foreign qualification ($300 one-time) provides better long-term value plus privacy benefits."),e==="NY"&&o.push("New York requires LLC publication in two newspapers for 6 weeks ($200-$2,000+ depending on county). This applies whether you form in NY or foreign qualify there.")):C?e&&n&&n.llcFee<=100&&n.annualFee<=50?(t=e,s=`${i[e]} already has low formation costs ($${n.llcFee})${n.annualFee>0?` and affordable annual fees ($${n.annualFee}/year)`:" with no annual fees"}. Forming in your home state avoids foreign qualification costs entirely.`):(t="WY",s="Wyoming offers the best balance of low cost ($100 formation, $60/year), no income tax, and strong protections.",e&&e!=="WY"&&n&&o.push(`Foreign qualification in ${i[e]} is a one-time $${n.foreignLLC} fee if you operate there.`)):c.operations==="single_state"&&e?n&&n.llcFee>=T?(t="WY",s=`Even though you'll operate in ${i[e]}, forming in Wyoming ($100) and foreign qualifying there (one-time $${n.foreignLLC}) is more cost-effective than forming directly in ${i[e]} ($${n.llcFee}). Plus you get Wyoming's no income tax, privacy, and asset protection benefits.`,o.push(`Foreign qualification in ${i[e]} is a one-time fee of $${n.foreignLLC}. After that, you operate normally.`)):(t=e,s=`Since you'll operate in one state and ${i[e]} has reasonable formation costs ($${n?.llcFee||"varies"}), forming in your home state is the simplest choice. No foreign qualification needed.`):y?(t="WY",s="Wyoming has no state income tax, no franchise tax, fast processing, and among the strongest privacy and asset protection laws in the country.",e&&e!=="WY"&&n&&o.push(`Foreign qualification in ${i[e]} is a one-time $${n.foreignLLC} fee.`)):U?(t=e||"WY",s=e?`Forming in your home state (${i[e]}) is the simplest path — no foreign qualification needed, one set of state rules to follow.`:"Wyoming offers one of the fastest and simplest formation processes — often completed in 1-2 business days with minimal paperwork."):e&&n&&n.llcFee>=T?(t="WY",s=`We recommend Wyoming over your home state (${i[e]}) because ${i[e]} charges $${n.llcFee} to form an LLC. Wyoming costs only $100, and foreign qualifying in ${i[e]} is a one-time $${n.foreignLLC} fee. You also get Wyoming's privacy protections, no income tax, and asset protection.`,o.push(`Total upfront: Wyoming formation $100 + ${i[e]} foreign qualification $${n.foreignLLC} = $${100+n.foreignLLC} (one-time).`)):e?(t=e,s=`We recommend forming in ${i[e]} since that's where you're based and the formation costs are reasonable ($${n?.llcFee||"varies"}). This avoids foreign qualification complexity.`):(t="WY",s="Wyoming is our default recommendation — no income tax, strong privacy, low costs ($100 formation, $60/year), and fast processing.");const $=N[t]||{llcFee:100,corpFee:100,annualFee:60},b=a.includes("LLC")?$.llcFee:$.corpFee,S=179,I=399,X=b+S,z=b+I;c.tax_id==="has_itin"&&o.push("Since you have an ITIN, you can obtain an EIN. We recommend adding EIN obtainment ($99) to your formation order.");const q=B[t];q&&(t==="WY"?o.push("Wyoming has zero state taxes on business income — no personal income tax, no corporate income tax, no gross receipts tax, and no franchise tax."):t==="FL"?a.includes("LLC")||a.includes("S-Corp")?o.push("Florida has no personal income tax. LLCs and S-Corps (pass-through entities) pay zero state income tax in Florida. Only C-Corporations pay Florida's 5.5% corporate income tax."):o.push("Florida has a 5.5% corporate income tax that applies to C-Corporations. Consider an LLC with S-Corp election to avoid it while still getting corporate tax treatment."):t==="TX"?o.push("Texas has no personal or corporate income tax. The franchise (margin) tax only applies if your total revenue exceeds $2.47 million — most small businesses pay $0."):t==="TN"?(a.includes("LLC")||a.includes("S-Corp"))&&o.push("Tennessee has no personal income tax, but has a 6.5% corporate excise tax and franchise tax. LLCs and S-Corps avoid the excise tax since they're pass-through entities, though the franchise tax ($300/yr minimum) still applies."):t==="NV"?o.push("Nevada has no personal or corporate income tax. However, it has a Commerce Tax on businesses with gross revenue over $4 million, plus a $200/year state business license fee."):t==="SD"?o.push("South Dakota has no personal income tax, no corporate income tax, no gross receipts tax, and no franchise tax. It's one of only three states (with Wyoming and Texas) with essentially zero business taxes."):t==="WA"?o.push("Washington has no personal or corporate income tax, but has a B&O (Business & Occupation) gross receipts tax that applies to all businesses. Rates vary by industry (0.13% to 3.3%)."):t==="NH"?o.push("New Hampshire has no personal income tax on wages, but has a 7.5% Business Profits Tax that applies to ALL business entities including LLCs. This effectively functions as a business income tax."):t==="OH"?o.push("Ohio has no corporate income tax, but has a Commercial Activity Tax (CAT) on businesses with gross receipts over $150K. LLCs with no annual filing requirement make Ohio very low-maintenance."):t==="DE"&&(a.includes("C-Corp")?o.push("Delaware has corporate income tax, but only on income earned within Delaware. If your company has no Delaware operations, you pay $0 Delaware income tax — just the $175/yr minimum franchise tax."):o.push("Delaware LLCs with no Delaware operations pay only the $300/year franchise tax and zero state income tax."))),e&&e!==t&&f&&(f.pit&&!q?.pit&&o.push(`Your home state (${i[e]}) has personal income tax. By forming in ${N[t]?.name||i[t]}, your entity avoids formation-state income tax. However, income earned from operations in ${i[e]} may still be subject to ${i[e]} tax.`),e==="CA"&&o.push("California's $800/year minimum franchise tax applies to ALL LLCs that do business in California, regardless of where they are formed. Forming in Wyoming does not avoid this if you operate in California."),e==="NY"&&o.push("New York requires LLC publication in two newspapers for 6 weeks ($200-$2,000+ depending on county). This applies whether you form in NY or foreign qualify there.")),c.operations==="multi_state"&&e&&e!==t&&o.push(`You'll need to foreign qualify in ${i[e]} and any other states where you operate. Each state's foreign qualification is a one-time fee.`);const E=l("rec-entity");E&&(E.textContent=a);const M=l("rec-entity-reason");M&&(M.textContent=r);const D=l("rec-state");D&&(D.textContent=`${N[t]?.name||i[t]||t}`);const O=l("rec-state-reason");O&&(O.textContent=s);const Y=l("rec-cost");Y&&(Y.textContent=`$${X} (basic) or $${z} (complete) + $${$.annualFee}/year ongoing`);const k=l("rec-cost-detail");k&&(k.textContent=`State filing fee: $${b}. Basic ($${S}): formation only. Complete ($${I}): formation + EIN + operating agreement + 1st year registered agent. Annual report: $${$.annualFee}/year.`);const H=l("rec-notes"),_=l("rec-notes-list");o.length>0&&H&&_&&(H.classList.remove("hidden"),_.innerHTML=o.map(x=>`<li>${x}</li>`).join(""));const P=l("rec-cta-link");if(P){const x=new URLSearchParams(window.location.search).get("code");let w=`/order/formation?state=${t}`;x&&(w+=`&code=${encodeURIComponent(x)}`),P.href=w}}function te(){const a=document.getElementById("home_state");a&&J.forEach(r=>{const t=document.createElement("option");t.value=r,t.textContent=i[r]||r,a.appendChild(t)})}function ae(){const a=l("itin-subscribe-btn"),r=l("itin-email"),t=l("itin-subscribe-status");!a||!r||a.addEventListener("click",async()=>{const s=r.value.trim();if(!s||!/^[^\s@]+@[^\s@]+\.[^\s@]+$/.test(s)){t&&(t.classList.remove("hidden"),t.className="mt-2 text-xs text-red-600",t.textContent="Please enter a valid email address.");return}a.disabled=!0,a.textContent="Subscribing...";try{if((await fetch((window.__PW_API||"https://api.performancewest.net")+"/api/v1/subscribe",{method:"POST",headers:{"Content-Type":"application/json"},body:JSON.stringify({email:s,name:null,company:null,consent:!0,_ts:Date.now()})})).ok)t&&(t.classList.remove("hidden"),t.className="mt-2 text-xs text-green-700",t.textContent="You're signed up! We'll email you a guide and discount code when you're ready to form."),a.textContent="Subscribed";else throw new Error("Failed")}catch{t&&(t.classList.remove("hidden"),t.className="mt-2 text-xs text-red-600",t.textContent="Could not subscribe. Please try again."),a.disabled=!1,a.textContent="Notify me"}})}document.addEventListener("DOMContentLoaded",()=>{te(),ae(),v("1"),document.querySelectorAll(".q-option input").forEach(a=>{a.addEventListener("change",()=>{const r=a.name;document.querySelectorAll(`.q-option input[name="${r}"]`).forEach(t=>{const s=t.closest(".q-option");s&&(s.classList.toggle("border-pw-500",t.checked),s.classList.toggle("bg-pw-50",t.checked),s.classList.toggle("border-gray-200",!t.checked))})})}),l("q-next")?.addEventListener("click",()=>{Z()&&(Q(),p<L.length-1&&(p++,F()==="result"&&ee(),v(F())))}),l("q-back")?.addEventListener("click",()=>{p>0&&(p--,v(F()))}),l("btn-restart")?.addEventListener("click",()=>{p=0,L=A,Object.keys(c).forEach(a=>delete c[a]),document.querySelectorAll("input[type=radio], input[type=checkbox]").forEach(a=>a.checked=!1),document.getElementById("home_state").value="",document.querySelectorAll(".q-option").forEach(a=>{a.classList.remove("border-pw-500","bg-pw-50"),a.classList.add("border-gray-200")}),l("rec-notes")?.classList.add("hidden"),v("1")})});