Not OP & IANAL… by having the LLC in Delaware, it’s probably nominally easier to convert to a Delaware C corp at the desired time. Or maybe OP lives in Delaware.
As you said it’s not that much harder to convert. For startups it feels like it’s just “the thing you do” when in reality it ends up doubling your paperwork at the end of the year come tax time and siphoning off critical money if you’re bootstrapping. Sure if you have VC pockets go ahead and do it but for everyone else in bootstrap land just make your LLC in your home state if you live in the US. You’ll save yourself time and money.
You don’t get any tax benefits having the LLC in Delaware since you still have nexus in your home state and you’ve just made your situation more complicated by also having to file the nexus paperwork on top of your Delaware paperwork and fees. There are some ancillary things like being able to hide you own the LLC if you register in Delaware (or a few other states like Wyoming) but those don’t really matter for the vast majority of people.
When I formed my first company, I tried to min/max my costs and tax savings. In the end I accomplished neither buy forming a California LLC with C-corp taxation. I did a very good job of not correctly reading a DIY book how to set up your own business. When my accountant saw it, he said “Wow, I’ve never seen one of these before. You picked the absolute worst possible choice. I’m going to show this to my friends!”
