create a iTunes and App Store account without credit card
1. Go to App Store and select a free app
2. Tap INSTALL APP
3. Create New Apple ID
4. Confirm Your Country
5. Agree with Terms and Conditions
6. Fill in your Apple ID and Password (must be a valid email address)
7. Create and answer your secret question
8. Select NONE for Payment Method
9. Fill in Billing Address
10. Submit application for new Apple ID
11. Wait for verification email
12. When email arrive, verify your account
13. Start downloading your free apps
The key to this is that you MUST try download a free app first and then create the account from the resulting window that pops up asking if you already have an iTunes account.
Once you have created an account, there is no way to select "None" as the option. By that time, you have to enter a credit card, have it verified by Apple, then subsequently remove it.
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