This answer depends on whether your company has an actual presence in the United States.

For example, if your company has an office in Los Angeles, you may wish to incorporate your business in California. If your company does not plan to have a physical presence in the US (translating that it will operate solely from outside US soil), then forming a corporation or LLC in Nevada or Delaware, the two most business friendly states, may be desirable.

If your non US company operates in more than one US state, you may form your company or corporation in any of these states, but you must also register to do business in the other states through a process called foreign qualification.

In some cases, the laws of your company’s home country may dictate the choice of entity, so it is vital to consult with an attorney familiar with both US and international law to make an informed decision.