LLC in DC, Maryland or Virginia?

[Aaron Smith]

Hi BPers,

I'm starting a business in the DC metro area with my brother. Just from some quick research, it looks like the path that we want to go is a LLC partnership and not a corporation structure (S or C corp).

My question:

There are 3 states we'll be doing business in: DC, Maryland, Virginia. Does anyone know which state would have lower taxes for a partnership LLC? Currently I live in Maryland and my brother lives in DC.

Thanks for your feedback!

Aaron