I’ve been getting this question A LOT!
Just follow the instructions and you are set to go.. Keep in mind this can be done on an iPhone, iPad, iPod (as demonstrated) or on your MAC/PC.
Step 1 – Launch AppStore
Step 2: Select a free App
Step 3: Install Free App and choose “Create New Apple ID”
Step 4: Fill out the required info and you will get the None option for Billing Information
And you’re set to go.