Follow the instructions below :
1. Open iTunes. (If you don't have it yet, download iTunes here)
2. Click on iTunes Store from Left Side Pane.
3. At the very bottom of the page, select My Store as “United States”. (Other Countries are not tested).
4. Click on any FREE Application to Download as Shown in the Pic above :
5. The Page related to that Application will open. Click on Get App and you’ll get a Box as shown below :
6. In the Dialog Box Click on Create New Account.
7. Click on Continue.
8. Accept the License Agreement by Ticking the Check Box and then Click on Continue.
9. Fill in your Email ID, Password, Secret Question and Birth Date and click Continue.
10. Now as you see in the Image Below. You have another Payment Option which says “None“. Check that !
11. Fill in your Details and click Continue. (if you’re wondering what to fill in for Address, you can fill up any valid PIN Code and Phone No. ex. City: New York, State: NY, Zip: 10012, Phone: 212 226-3127). If you're live outside US, try this out. Get all information you need by searching list of hotels in US. (http://www.hotelstravel.com/).
12. You’ll now be sent an Email. Check your EMail, Verify your Account.
13. Congratulations ! You’ve successfully created a new iTunes Account, totally free and without using or exposing any Credit Card Information !
