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Apple ID

The simplest way to create a new Apple ID and store account WITHOUT the need to enter credit card information is this:
Open the App Store and choose any free app.
Tap Get next to the item, then tap again to get it.
When you're asked to sign in with an Apple ID, tap Create New Apple ID.
Follow the on screen instructions. When you're asked for payment information, choose None.
After you enter all of the information required, you'll be asked to verify your ID by email.

Detailed information and pictures on this page at Apple Support