Not 100% sure on US tax law, but a better option is most likely to look into sole-trader/sole-proprietorship or self-employed avenue's. A corporation is normally only necessary when you need corporate structure, i.e. have employees, directors etc;
In the UK, the way it generally works is sole traders do not need to pay additional corporation tax, but all the profits off your game would get recorded in your tax return, which you would then pay income tax on. Corporations have one additional layer in that you would have to pay corporation tax, and then you would pay yourself a salary out of that, which would still be taxed. One benefit of having a corporation is if you are making lots and lots of money, and plan on re-investing at a later date, you can pay yourself a limited salary, or acquire value in the company through shares, which would put a limit on your income tax, however the downside is then you still need to pay corporation tax anyway.
Generally speaking, I would assume its almost always better to just skip the corporation if you are selling on your own and actually want the money in your pocket, even if you were to somehow be able to register offshore, you would then get hammered by other forms of tax related to international payments, and you'd probably find it quite hard to get an exemption on that from the IRS if you live on US soil.
If I remember correctly, the IRS withholds 40% of game revenue from games sold on Steam by developers outside the US, without the valid paperwork. The paperwork isn't hard to sort out if you genuinly are a registered tax payer in another country, but if you are trying to fiddle the system, you can probably wave that money goodbye