US LLC with sole member who is Non-US-person residing outside of US working remotely as an independent contractor for a US entity, is the income considered "not considered effectively connected" to US?

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I presume you mean the income earned by the independent contractor. That is not effectively connected income as the contractor is not a US citizen or resident and is performing the work outside the United States. It just happens that he is doing work for a US company.

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US LLC with sole member who is Non-US-person residing outside of US working remotely as an independent contractor for a US entity, is the income considered "not considered effectively connected" to US?

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US LLC with sole member who is Non-US-person residing outside of US working remotely as an independent contractor for a US entity, is the income considered "not considered effectively connected" to US?

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