A Delaware C-corp operates fully online and has no office,

Hello,A Delaware C-corp operates fully online and has no office, has a registered agent in DE. The owner of the C-corp lives in CA. The company has no employees yet but may hire 2 people in 2021 (in the US and another country), had no employees in 2020. All operations are online. Clients are all over the world. Does the company have to be registered in CA in this case?I consulted with the lawyer in August and here is his reply:The answer is no; it doesn’t. Then law only generally requires the organization be registered where the business has a substantial presence. This means if manufacturing, production, or multiple locations are in one state, they should register there. Otherwise, the owner just living in CA doesn’t create a substantial presence so there is no need to register in CA.There is no definitive guide as to what a substantial presence is because it’s very subjective. But just one person from the company living there is not a substantial presence. The state generally looks at whether there is manufacturing, production if corporate board meetings are conducted there, how many employees (if any) live there. If businesses had to incorporate where owners lived, then many businesses would have to incorporate in all 50 states. So ultimately, there is nothing to worry about here. You can register in CA if you want, but it’s not required.Recently, I wanted to find out what else is needed to be submitted for my C-corp expert a Franchise tax, and annual report in DE. And this is what my tax person sent me:1) You cannot operate a Delaware Corp if you live in another state. You must also incorporate a ‘foreign’ corp within the state you operate.
Delaware is only used for legal purposes, which do not apply to the majority of businesses.2) You do not file taxes with Delaware, assuming you still live in CA. You do file annual statements and documents but bot “taxes”.Whom should I listen to? My tax person only agrees to do the taxes if he opens me a CA corp (but it’s $1,500 extra).
What else is required for C-corp in my case except for the Annual report and franchise tax by March 1? Assuming I should also report the company’s revenue even if there is no income yet? Which state should it be for? When is the deadline, also March 1? How can I proceed with this in my case?Thank you,
Olga

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