Apple has moved away from accounts that were specific to iTunes and now all Apple services fall under an umbrella Apple ID. The procedure to create your Apple ID is almost identical to the old procedure to create an iTunes account, only the name has been changed. Read here how to create an Apple ID on your computer or iDevice.
Steps
Method 1 of 3: With a computer

Step #1. Open iTunes
You can create an Apple ID directly from iTunes. Apple no longer uses accounts specifically for iTunes, so you'll need to create an Apple ID that will be used for all your Apple devices.

Step 2. Click on the Store menu
From this menu, select "Create Apple ID." You will need to read and accept the terms of use before continuing.

Step 3. Fill in the form
After agreeing to the terms and conditions, you will be taken to a form to fill out with your account information. This includes a valid email address, a password, security questions and your date of birth.
- If you don't want to receive newsletters from Apple, please check the boxes at the bottom of the form.
- Make sure the email address you enter is valid, otherwise you won't be able to activate your account.

Step 4. Enter your payment information
You will need to enter a valid credit card to make purchases on iTunes. You will need to enter a valid form of payment, even if you prefer not to link a credit card to your account. You can delete the credit card information later or use a method as described at the end of this article.

Step 5. Verify your account
After completing the form, Apple will send a verification email to the email address you provided. This email will contain a 'Verify Now' link that will activate your account. It may take a few minutes to receive the email.
On the verification page that opens when you click the link, you will need to enter your email address and password that you previously created. Your email address is your new Apple ID and you will need to enter it when you sign up
Method 2 of 3: Using an iPhone, iPad, or iPod Touch

Step #1. Open Settings app
This is usually on your Start screen. Scroll down and press the 'iTunes & App Stores' option.

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 to create a new one. To do this, tap your Apple ID and then tap Sign Out.

Step 3. Press 'Create New Apple ID'
This will start the procedure to create an account.

Step 4. Select your country
Before you can proceed with the procedure to create an account, you must select the country in which you are using the account. If you travel a lot, it is best to choose the country where you live. You will need to read and accept the terms of use before continuing.

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

Step 6. Enter your payment information
You will need to enter a valid credit card to make purchases on iTunes. You will need to enter a valid form of payment, even if you prefer not to link a credit card to your account. You can delete the credit card information later or use a method as described at the end of this article.

Step 7. Verify your account
After completing the form, Apple will send a verification email to the email address you provided. This email will contain a 'Verify Now' link that will activate your account. It may take a few minutes to receive the email.
On the verification page that opens when you click the link, you will need to enter your email address and password that you previously created. Your email address is your new Apple ID and you will need to enter it when you sign up
Method 3 of 3: Create an Apple ID without a credit card

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

Step #2. Find a free app
The app can be any, as long as it's free. Try to find an app that you will use, as you will be required to download it. If you can't find anything, simply choose an app that you can remove later.

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

Step 4. Press or click 'Create Apple ID'
When prompted to sign in with your account, you can choose to create a new one. This will start the procedure to create an account.

Step 5. Fill out the forms
You will have to accept the terms of use and then you will be taken to the form to create an account. See the methods above for details on how to complete this form.

Step 6. Select 'None' as payment option
In the Payment method section, there is the option to select 'None' as your payment method. This is the only way to create an Apple ID without a credit card.
You may need to scroll down to find this method on an iPhone or iPod Touch

Step 7. Complete the procedure to create an account
After you have completed the forms, a verification email will be sent to the address you provided. You will need to follow the link in this email to complete your account.