That all depends on your residency or ties with the US. Who is your broker (or where does it reside?)

If you are a US citizen, the IRS requires you to file a tax return every year regardless of your residency elsewhere in the world. FACTA bounds most banks around the world to comply with US citizens living abroad ; their bank (or broker) accounts require their SIN so they can forward the tax information to the IRS every year (even joint accounts with a non-US national can not be exempted under FACTA).

If you're not a US citizen and a non-US resident alien. Then as long as you file the IRS form W8-BEN (held by your US broker) you can be exempt from any reporting requirement to the IRS.