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Can I charge money to clients for my work even if I don't have a company and I'm not a resident or American citizen?

Can I charge money to clients for my work even if I don't have a company and I'm not a resident or American Citizen? Do I need to create/register a company if I'm able to charge money to the clients for my work? if I'm able to charge money should I reported it with the IRS? what happen if I don't report it with the IRS? If I make only a little money should I report it to the IRS?

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Can I charge money to clients for my work even if I don't have a company and I'm not a resident or American citizen?

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