Tap the Apple profile at the top of the Settings menu.
The option to create a new Apple ID shows only when not logged in with an existing ID.
When creating Apple ID as part of initial setup, tap Create a Free Apple ID from the Apple ID screen then follow these steps.
Tap Don't have an Apple ID or Forgot it?.
Tap Create Apple ID.
Using the dial, enter your birthdate then tap Next.
Enter your first and last name in the spaces provided then tap Next.
From the 'Email Address' screen, tap 'Use your current email address' or 'Get a free iCloud email address'.
The email address entered becomes the Apple ID.
From the 'Email Address' screen enter preferred email then tap Next (upper-right).
Tap Continue to confirm.
Enter the password into the required fields then tap Next (upper-right).
Password must be at least 8 characters, including a number and an uppercase and lowercase letter
From the 'Phone Number' screen, enter a number and a method of verification:
Enabled when a checkmark is present.
To continue, review the License Agreement then tap Agree (lower-right).
To confirm, tap Agree.
An email with verification steps is sent to the address chosen as the Apple ID.
For additional setup info, see Change iCloud feature settings.