When choosing a location for hiring your US employees, you will need to consider a series of factors, such as:  

• Tax rates – how much tax are you expecting to pay?  
• Access to your target market or customer base 
• Filing fees and other administrative charges 
• Available infrastructure, office space and transport links 
• Geography, climate and land prices 
• Time zones –  businesses with offices in Europe may wish their US employees to be based on the east coast for business hours to overlap. 
• Availability of talented employees to work for your business