This article explains how to create an iTunes account without setting up a payment method in the desktop version of iTunes for Mac and Windows.
How to Create an Apple ID Without a Credit Card
You can download free content from the Apple App Store even if you don't have a credit card. You can continue to download free apps even after you remove credit card information from your iTunes account. To use Apple iTunes without setting up a payment method:
Open iTunes and select Account > Sign In.
Select 'Create New Apple ID'.