Tax implications of U.S. company granting non-qualified stock options (NSO) to a non-resident?

Question

I am a non-resident individual outside USA who has been granted a NSO stock option in a US start-up.

I have an early access option on 10000 shares that vest until 2021.

I am trying to understand if I need to pay any taxes in US given that I have never worked in USA.

Also do I need to submit section 83b election form? The grant has been issued in Oct 2017 and the online platform was only just set-up so I am past the 30 day deadline here.

Thank you in advance