Here's where you'll set up the account for your child. You'll need an e-mail address for your child's Apple ID, and it can't be one you've already used for your own iTunes account. If your child doesn't have an account already, follow my step-by-step for creating an e-mail account you can monitor,
allowing you to keep track of your child's purchases and account correspondence. Enter the e-mail address, your child's first and last name, and your child's birthdate. Select a password that both you and your child will be able to remember easily. Then click "Create."