Over the past few months I have had to help others create many different Apple ID's. The reoccurring problem with creating these accounts was the need for a credit card or gift card. The link below outlines how to create an Apple ID without out either a credit card or gift card. The part most people falter at is you must first download a free app then create your ID. Take a look at the link and follow the steps to create your credit and gift card free Apple ID
http://support.apple.com/kb/HT2534?viewlocale=en_US&locale=en_US
http://support.apple.com/kb/HT2534?viewlocale=en_US&locale=en_US
