Do I need an iPhone to make an account for my apple 4k tv?

You need an Apple ID (iCloud account) Which might be the account you used to login into this community, but it’s best to stick with one ID and to have that be the same as your iTunes account. Content you’ve purchased from iTunes can then by accessed on your Apple TV signed into the same account. If you already have 2FA set up with your ID, you might be asked to enter a code from a trusted device . See this link for what devices can be used: Get a verification code and sign in with two-factor authentication - Apple Support