No, you will not report to IRS
(US Government agency that administers the tax code) unless you are considered a U.S person ... either by...
(1) being a U.S. Citizen, or
(2) being a U.S. tax resident by virtue of having either
(a) a greencard, or
(b) passing the substantial presence test.
See this from IRS on the substantial presence test:
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Substantial Presence Test
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year.
To meet this test, you must be physically present in the United States
on at least:
31 days during the current year, and
183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.
Let me know if you have questions ...