A pop up will open asking you to sign in with your Apple ID click "create new account", click continue to create your account. Check the box to accept the store terms and conditions and click continue.
Enter your email address, password, security question, and date of birth, click continue. Now, you will be asked to provide a payment method. Note now that the last option says "none".
I have to say, that this post doesn't help. I've read all across the boards and forums that there seems to be NO "none" option, and all methods offered by Apple fail.
Sure, I make a brand new account, and there's no "none" option at all. I choose a foreign country, to no avail. I say I'm a young teenager and that doesn't work, and I chose the free-app method through itunes with similar experience.
It may seem like I'm ranting, but this seems to be a stupid problem with little actually being done to fix this.