Article: This is usually located on your Home Screen. Scroll down and tap the "iTunes & App Stores" option. If you are already logged in with an existing Apple ID, you will need to sign out in order to create a new one. To do so, tap your Apple ID, and then tap "Sign Out". This will begin the account creation process. Before you can proceed with the account creation process, you will need to select the country you are using your account in. If you travel a lot, choose your home country. You will need to read and accept the Terms and Conditions before you can continue. You will need to enter a valid email address, a password, security questions, and date of birth. You will need to enter a valid credit card if you want to make purchases on iTunes. You have to provide a valid form of payment, even if you don't want a credit card associated with your account. You can remove your credit card information later, or use the method at the end of this article. After completing the form, Apple will send a verification email to the address you provided. This email will contain a "Verify Now" link that will activate your account. It may take a few minutes for the email to be delivered. On the verification page that opens when you tap the link, you will need to enter your email address and the password you created earlier. Your email address is your new Apple ID, and you will need to enter it whenever you sign in.

What is a summary?
Open the Settings app. Ensure that you are signed out. Tap "Create New Apple ID". Select your country. Fill out the account creation form. Fill out your payment information. Verify your account.