foreign income

i am starting to earn an income as an affiliate for a UK company; do i have the option of having the income sent to an offshore bank account (i would need to set up one) and legally avoid paying US income tax since the income is not from the US and not in a US bank account? the idea of offshore bank accounts is confusing and can be misleading, any help is appreciated.

You might be able to get away with it, but it is not legal. As a US citizen, you are taxable by the US on all income you earn from whatever source. The reason people use offshore accounts is to HIDE the money. However, if you end up paying UK tax on this income, you will get a foreign tax credit on your US tax, so you will only end up paying tax once on this income.