Apple has stopped using iTunes-specific accounts and now use of all Apple services requires an Apple ID. The process for creating an Apple ID is pretty much the same as the old process for creating an iTunes account, only the name has changed.
Steps
Method 1 of 3: Use a computer

Step 1. Open iTunes
You can create an Apple ID directly from the iTunes app. Apple no longer uses iTunes-specific accounts, so you'll need to create an Apple ID that works with all of your Apple devices.

Step 2. Click on the Store menu
Select Create an Apple ID in the menu. You will need to read and agree to the Terms of Service before you can continue.

Step 3. Fill out the online form
After accepting the terms of use, you will be directed to a form to fill out with your account information. This includes an email address, password, security question, and your date of birth.
- If you do not wish to receive newsletters from Apple, uncheck the boxes at the bottom of the form.
- Check that the email address you entered is valid, otherwise you will not be able to activate your account.

Step 4. Fill in your payment information
You will need to enter a valid credit card if you want to make purchases on iTunes. You will need to provide valid payment information, even if you do not want to link a credit card to your account. You can delete your credit card information later, or you can use the last method described in this article.

Step 5. Verify your account
After filling out the form, Apple will send you a verification email to the email address you provided. This message contains a "Check Now" link that will allow you to activate your account. It may take a few minutes for this email to be delivered.
On the verification page that opens when you click on the link, you need to enter your email address and the password you chose earlier. Your email address is your new Apple ID, and you'll need to enter it each time you sign in
Method 2 of 3: Use iPhone, iPad, or iPod touch

Step 1. Open the Settings app
This is usually found on your home screen. Scroll down and tap on the option iTunes & App Stores.

Step 2. Make sure you are logged out
If you're already signed in with an existing Apple ID, you'll need to sign out before you can create a new one. To do this, tap on your Apple ID, then tap Sign out.

Step 3. Tap Create New Apple ID
This starts the process of creating an account.

Step 4. Select your country
Before starting the process, you must enter the country in which you will be using your account. If you travel a lot, choose your country of residence. You will need to read and agree to the Terms of Service before continuing.

Step 5. Complete the online account creation form
You will need to enter a valid email address, password, security question, and your date of birth.

Step 6. Fill in your payment information
You will need to enter a valid credit card if you want to make purchases on iTunes. You will need to provide valid payment information, even if you do not want to link a credit card to your account. You can either delete your credit card information later or use the last method given in this article.

Step 7. Verify your account
After filling out the form, Apple will send a verification email to the email address you provided. This message will contain a "Check Now" link that will activate your account. It may take a few minutes for this email to be delivered.
On the verification page that opens when you click on the link, you will need to enter the email address and password you chose earlier. Your email address is your new Apple ID, and you'll need to enter it each time you sign in
Method 3 of 3: Create an Apple ID without a credit card

Step 1. Open the Apple store on your computer or on your mobile
You will need to download and install a free app before you can create an account without using a credit card.

Step 2. Find a free app
You can choose any app, as long as it's free. As long as you do, try to find an app that you can use. If you can't find one, pick one at random and you'll just have to delete it later.

Step 3. Install the app
Tap the button Free at the top of the Apple store page, you will then be asked to sign in with your Apple ID.

Step 4. Click Create Apple ID
When asked to sign in to your account, choose to create a new account. This will start the account creation process.

Step 5. Complete the online form
You will need to accept the terms of use before being redirected to the account creation form. Read the methods above for details on how to complete the form.

Step 6. Select None from the payment options
In the section Method of payment, you will need to select None as a payment method. This is the only way to create an Apple ID without providing a credit card.
You might have to scroll down the drop-down menu to find this option on an iPhone or iPod touch

Step 7. Complete the account creation process
After completing your forms, a verification email will be sent to the email address you provided. You will have to click on the link written in the message to finalize the creation of your account.