[Osiris]

Create A Free US iTunes Account

The iTunes software is performing a check when a user creates a new account to verify that the address of the user and his payment address are related. A credit card for instance would have to be from the United States as well if the user would select the United States as his country of residence. It is therefor not possible to create a US iTunes account the “normal” way unless US address and credit card are at hand. One way to get past this verification is to buy gift certificates and use them to create the account.
Some users probably prefer not to pay any money for the account because they just want access to the free contents and never make a payment in the store. The good news is that it is possible to use used coupons as well to create a free US iTunes account. Gift certificates could later still be used to add money to the account in case a purchase has to be made.
The benefits of having an US account are access to free songs which are updated regularly, to better promotions and music, movies or tv shows that are not available in other iTunes store yet.
The first thing you do is to download the iTunes software and install it. Once that is done start it and locate the Redeem link in the top right Quick Links menu.

This will load a page with a form that accepts coupons and gift certificates. All you need to is to paste a coupon code into the form and click on Redeem to send it to iTunes. Coupons can be found here or here.