I recently made one, you usually need a credit/debit card but if you get a promo code/code to redeem you can make an account without one: ☛ Get some sort of code to redeem ☛ Open up iTunes store, in United States, make sure you are logged ouy ☛ enter code and select "redeem" ☛ Then it asks you to sign in but you can create a new one, select this ☛ Fill out all the details until you get to payment method ☛ select "none" ☛ Find an address to use ☛ Done!
