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If the console is already signed into an account, you can sign out by holding the PS button on the controller and choosing Log out on the “Power” tab.     You will need to provide the following information:  Country Language of choice Date of birth City/State/Zip Email address Password Online ID (username) First name/last name       You can opt to instead link your Facebook profile to your PS4 account.  You can opt to sign up for PS Plus, but you will need to link a credit card or PayPal account to pay for the subscription fee. You will be signed into the Playstation Network on your new account.
Press New User on the main login page. Press Create a User. Press Accept. Press Next. Press New to Playstation Network? Create an account. Complete the “Join Playstation Network” form. Press Next. Press Confirm. Press Accept. Click the Verify Now link in the email sent to you. Press Already Verified on the PS4. Press Continue  Press Do This Later. Press Next. Press Skip. Press Do Not Activate.