1. From the Home Screen, tap Settings > iTunes & App Stores.
2. If an Apple ID is already signed in, tap the Apple ID name, and then tap Sign Out.
3. Tap Create New Apple ID.
4. Choose the appropriate store by tapping Store, and select the country in which you are located.
5. Tap Done to confirm your selection, and then tap Next.
7. Tap the Agree button on the bottom-right of the page.
8. Tap Agree again when the confirmation appears.
9. After you've agreed to the terms and conditions, you'll need to enter an email
address and password, and choose three security questions and provide answers to them.
The email address you provide will be your new Apple ID. Enter your email address,
and then tap Next.
You can also enter an optional rescue email address. (Apple recommend providing a rescue email address.)
10. If you're trying to create an account using an existing Apple ID, like your iCloud email address, you'll receive a prompt telling you that your email address is already an Apple ID. Simply tap Continue, and then tap Use Existing Account on the following screen.
11. Next, you'll be asked to enter your billing information. To choose a different Credit Card type, tap one of the available options, and then tap Done. You will not be charged until you make a purchase. (See note at the bottom if you do not wish to enter your credit card information.)
12. After you've filled out all of the fields for your billing information, tap Next.
13. You'll then see a screen that says Verify Your Account.
14. Tap Done, and check your email for a verification email from Apple.
15. Open the email, and tap the Verify Now link enclosed in the email to activate your account.
16. You'll be taken to a secure page to enter your Apple ID and password.
17. After you've entered your email address and password, tap Verify Address.
To modify or change your account information, such as Apple ID, payment information*, or billing address, tap your account name located at the bottom of the page once you're signed in to the iTunes Store. When prompted, tap View Account.
You might be asked to enter your account password again for verification.
*Note: If you do not wish to put your credit card information into your phone, another option is to buy an iTunes Gift Card and put that on the account. You can purchase iTunes Gift Cards here.