Do I need my CIN to apply for a US EIN?

No. Form SS-4 has no field for Moroccan identification numbers — you write "Foreign" on the SSN/ITIN line, which is standard for any foreign applicant.

Does Morocco tax my US LLC's retained profits even before I withdraw them?

No — since Morocco has no CFC rules, retained earnings inside the LLC generally aren't taxed until you actually receive them, unlike jurisdictions with CFC attribution mechanisms.

Is Morocco's worldwide taxation the same as CFC attribution?

No — worldwide taxation means Morocco taxes income once it's actually yours, while CFC rules (which Morocco doesn't have) would tax undistributed company profits before distribution. Morocco's approach is generally simpler.

How long does the EIN phone application take from Morocco?

Budget 45-60 minutes for the full call including hold time. Most applicants receive their EIN verbally before hanging up.

Do I still need US filings even though Morocco taxes the income too?

Yes — Form 5472 and pro forma Form 1120 are separate US requirements independent of Morocco's tax treatment, with a $25,000 minimum penalty for missing them.

Reviewed & Updated September 2026

EIN for Moroccan LLC Owners: Complete 2026 Application Guide

Getting your US federal tax ID, and how Morocco taxes your LLC's income directly with no CFC rules to navigate

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Quick Summary

Country: Morocco

Fax and mail as backups

Fax reaches 855-215-1627 (from the US) or 304-707-9471 (from outside); mail routes through the Cincinnati service center. Both now typically run 4-6 weeks. The phone route saves a month or more compared to either.

What this means practically

If your LLC retains earnings rather than distributing them, those retained profits generally aren't taxed in Morocco until you actually take money out of the business — timing your withdrawals is entirely within your control, which is a meaningful planning advantage compared to jurisdictions with CFC attribution rules.

Applying by phone from Morocco

Call the IRS International EIN line at 267-941-1099, open 6am-11pm US Eastern Time. Calling from Morocco works without issue — this line exists specifically for foreign applicants without a US SSN or ITIN. Budget 45-60 minutes for the full call including hold time. You'll confirm your entity's legal name, formation state and date, a short business description, and your name and Moroccan address as the responsible party, receiving your EIN verbally before hanging up.

Line 7b: what to write instead of a CIN

Form SS-4's Line 7b asks for the responsible party's SSN, ITIN, or EIN. As a Moroccan applicant, you write "Foreign" or "N/A" — the standard, expected entry that doesn't delay your application.

The good news: no CFC regime to navigate

Unlike many of the other countries covered in this series, Morocco has no controlled foreign company rules at all — confirmed directly in Morocco's own tax treaty documentation. This means there's no separate attribution mechanism that could tax your LLC's undistributed, retained profits before you've actually received them. Your Moroccan tax exposure is limited to what the LLC actually pays you or what you draw from it, assessed under ordinary worldwide income rules — a genuinely simpler picture than the CFC-plus-passive-income-threshold analysis founders from CFC-regime countries have to work through.

Protecting your CP 575 confirmation letter

A CP 575 letter arrives by mail a few weeks after your call. If lost, the IRS won't reissue the original, but calling the same EIN line gets you a 147C verification letter, accepted everywhere a CP 575 would be.

Foreign tax credit for any US tax already paid

Morocco allows tax credits for withholding tax paid on certain income types under Morocco's tax treaties, including the US-Morocco tax treaty. If any US withholding applies to distributions from your LLC, this credit mechanism helps avoid double taxation on the same income — worth discussing with a Moroccan tax advisor to confirm how it applies to your specific payment structure.

The EIN as your LLC's first working requirement

A US LLC's Articles of Organization prove it legally exists, but an EIN — the nine-digit federal tax ID the IRS assigns to the entity — is what makes it operational. Without one, no US bank will open an account, no payment processor will verify it, and no annual return can be filed. This has nothing to do with your Moroccan CIN — the EIN identifies the business, not you.

Filing your Moroccan return with the LLC's income

Bring your EIN confirmation and LLC formation documents to whoever prepares your Moroccan tax return — since Morocco taxes worldwide income directly rather than through a CFC mechanism, the main thing to document clearly is exactly what you actually received from the LLC during the year, which simplifies the reporting compared to CFC-attribution jurisdictions.

Morocco taxes residents on worldwide income, including your LLC's profits

Individuals with tax residence in Morocco are subject to personal income tax (impôt sur le revenu) on worldwide income, at progressive rates up to 38%. This means income your US LLC pays out to you, or that you draw from it, is taxable in Morocco as ordinary personal income — there's no territorial exemption to rely on here, unlike several other countries in this guide.

The $25,000 US filing requirement, independent of your Moroccan tax position

Regardless of how your LLC's income is taxed in Morocco, US rules separately require an annual Form 5472 alongside a pro forma Form 1120 for any foreign-owned single-member LLC, generally due April 15 (or October 15 with an extension). Missing this filing triggers a minimum $25,000 penalty per year regardless of profitability, and the EIN must already be issued before either form can be filed.

Requirements

Requirement	Needed
US Social Security Number
ITIN
LLC formation documents
Responsible party's Moroccan address
US registered agent address

Costs

Item	Cost
EIN Priority (bundled with Global Launch formation)	$99
EIN Follow-up (LLC already formed)	$129
DIY phone application	$0 (your time only)

Who Should Choose

DIY phone application

Free, and manageable if you're comfortable with a 45-60 minute international call.

EasyBrise EIN Follow-up ($129)

For founders whose LLC is already formed and want the IRS call handled for them.

EasyBrise EIN Priority ($99, bundled)

For founders forming their LLC now who want the EIN done in the same workflow.

Comparison

Method	Who Can Use It	Typical Time
Phone (267-941-1099)	Any foreign responsible party	45-60 minutes
Fax	Foreign or US applicants	4-6 weeks
Mail	Foreign or US applicants	4-6 weeks
Online IRS tool	US-based SSN/ITIN holders only	Not available to most Moroccan founders

Banking

Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity

Frequently Asked Questions

More guides for founders in Morocco

US LLC from Morocco

Or browse all formation guides by country.

Reviewed by EasyBrise Research Team · Updated September 2026

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