It is quite easy to create a US iTunes account, and access better content from the US iTunes store, even if you do not have a US address or bank card.
These instructions are for iTunes 12 on Mac or PC, but the steps are the same in all recent versions.
1. Log out of your existing iTunes account. Click on your email address in the top left corner of the store screen, and select sign out from the drop down menu.
2. Change the country of the iTunes store. Scroll down to the bottom of the iTunes store home page and click on the small flag in the bottom right corner.
3. Choose the flag of the country you are making the iTunes account for. (in this example, the US).
4. Select to sign into an account. You will now be on the US store Home page. Click ‘sign in’ from the top left of the screen.
5. Select to create a New Apple ID. In the login window that appears click ‘Create New Apple ID’.
6. Click ‘Continue’.
7. Agree to the T&Cs. Ensure the country noted at the top is correct (the US, not the country you are in), and agree to the terms and conditions by checking the box, and clicking ‘Agree’.
8. Provide a new Apple ID username and password. On the next page, enter the email address, password and other details you wish to use for the new account. These can be correct or not, it is up to you, but make a note of all the details you enter in case you ever need to confirm your security details. The email address must not already be used for an Apple ID / iTunes account, and it should be one that you have access to so you can confirm the set up. Below this enter your name/address details – they do not have to be correct, but the address will need to be a US address. (You will receive no communication from Apple via post.) We recommend you use a Florida address as Florida does not charge sales tax on iTunes downloads.
9. Confirm the billing details and enter the iTunes code. Ignore the credit card section and enter your gift card code in the box below. (If you do not already have a gift card code you can buy one from us, through selecting ‘US iTunes Cards’.
10. Confirm the set up. Once you have entered all your details click ‘Continue’. This will cause an error message to appear saying the credit card number you entered is not valid. Simply select ‘none’ in the credit card section and press ‘Continue’ at the bottom of the screen again.
11. Your account set up is now complete. You can log in and start using the new account. Remember to come back to miTunes.tv when you need any more codes!