I am from UK and have had a US account for years. I simply went on google maps and found a street address in New York and copied it down. Voi la! An account.
Thing is, I hadnt put my credit card in yet due to using itunes gift cards and was able to avoid putting ina credit card for my canadian acount but for the US its demanding a credit card number. I am reluctant to use my credit card due to haveing dealt with fraud before (which is why I stick to gift cards)
Click on a free game to download and you can get by the need for a CC. Step by step instructions on how to do this ( with pictures even ) can easily be found with a quick google search.