I am considering switching to freelance for now, after being laid off from my long-term full time job. I work in a highly specialized area, and jobs that match my expertise usually come on the market anywhere from 1-5 times a year. If I go with a less specialized version of my job, I would be paid so much less that it makes sense financially to freelance while I wait for a good job to come up in my specialty.

I am good friends with someone who freelances in my specialty, and she has an LLC, which she greatly recommends due to the protects it offers. BUT she commutes in from PA, which is, from what I can tell, way easier/cheaper to start an LLC in, vs NY.

I've seen some things online that setting up an LLC out of DE seems to be a smart move. I was wondering about what anybody who freelances/consults out of NYC and has an LLC set up, do you have it set up in NYC? Or out of DE or somewhere else? Why did you chose what you chose, and are there any particular online resources you'd recommend or would avoid?