Innovators to Entrepreneurs Act of 2018 This bill amends the American Innovation and Competitiveness Act to require the National Science Foundation (NSF) to provide as an option under the Innovation Corps (I-Corps) Program participation in an I-Corps Teams course by grantees of the Small Business Innovation Research (SBIR) Program and other entities. The cost of participation by such a grantee in a course may be furnished: through I-Corps Teams grants, through funds awarded to grantees under the SBIR Program or the Small Business Technology Transfer (STTR) Program, by the grantor federal agency using funds set aside for the SBIR and STTR Programs, or by the participating teams. The NSF shall develop an I-Corps course, to be offered by I-Corps regional nodes, to support commercialization-ready participants. The course shall support participants that have completed an I-Corps Teams course and participants that have made the decision to market an innovation. The Government Accountability Office shall report on the I-Corps Program, including by assessing the effects of the I-Corps on the commercialization of federally funded research and development, the higher education system, regional economies, and the national economy.