Picture this! Last minute of play, Team A is losing 2-1 and is awarded a Corner Kick. The keeper from Team A runs up field to participate in the Corner Kick, leaving 1 defender and 1 attacker (Team B) behind. Corner is taken and Team B defense clears the ball all the way to the other half of the field where the lone attacker (B) was next to the defender(A). The AR promptly signals the attacker for Offside as he made a play for the ball. Team B players and Coach of course, were upset with the referee claiming that there should’ve never been a Offside called because the keeper (A) being up field, put the attacker (B) in play-negating any offside.
USSF answer (May 4, 2009):
Another case of “inventive” coaches and players. We all know that a player on the team attacking the opposing team’s goal may be no nearer that goal than either the ball or at least two opposing players to avoid being in an offside position. There is no requirement that the goalkeeper must be one of those two players.
According to your description, there was only a single defender anywhere near the attacking player (Team B), so the attacking player was clearly in an offside position and must be declared offside if he becomes involved by making a play for the ball. Correct decision: Offside for interfering with play.