There are two good answers to your question. But i did few search and i think this link will help you to create a icloud account : https://discussions.apple.com/message/19867885 . best of luck. hope this method will solve your issue.
content on the link which will help you.
I m unable to create an apple id for iCloud as its showing that the limit for creating a free id is no longer available on your device
iPhone 4, iOS 5.1.1
This solved my question by randers4 on Oct 2, 2012 4:54 PM
Yes. On the other iPhone go to Settings>iCloud, scroll to the bottom and tap Delete Account. This will delete the account from the phone but not from iCloud. Any data being synced with iCloud on this phone will be deleted from it when you delete the account, but will sync back with you sign back in later.
After deleting the account, set up a new one with a different Apple ID. Then delete this account from the phone and sign back into the original account to sync the iCloud data back to this phone. You can then go to the other phone (the one that doesn't have any remaining accounts on it) and sign into the new account you just created on your other phone using the ID you used to create it.