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I am bringing more than $10,000 into the US, but this money belongs to someone else and is not my own. Do I have to report this to the IRS and/or pay tax on it?

 
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I am bringing more than $10,000 into the US, but this money belongs to someone else and is not my own. Do I have to report this to the IRS and/or pay tax on it?

If it is not income then you do not report it on an income tax return.

I am bringing more than $10,000 into the US, but this money belongs to someone else and is not my own. Do I have to report this to the IRS and/or pay tax on it?

You may or may not be aware of it, but you certainly need to report this to the Customs and Border Protection people when you enter the country - see https://help.cbp.gov/app/answers/detail/a_id/195/~/currency-and-monetary-instruments---amount-that-c...

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