Purchase an iTunes gift card. You can buy them at most retail stores or Apple stores.
Open iTunes on your computer. Roll your mouse to the left side of iTunes. Under the tab titled "Store" click on "iTunes Store." A new window will pop up.
Click on "Sign In." This is located to the top right of the iTunes screen underneath the search bar and above the title "Quick Links." A separate window will pop up. If you have an iTunes account, fill in the necessary information to sign in. If you don't have an account, sign up for a new one where it says "Create New Account."
Roll your mouse over to the right side of the iTunes screen. Under the heading "Quick Links," click "Redeem." A new window will pop up asking for the redemption code.
Turn your iTunes card over. Scratch off the silver coating above the bar code. A 16-digit code will be revealed.
Type this code into the empty box in your iTunes window under the heading "Redeem Code."
Click "Redeem." This is to the bottom right of the redemption screen. The amount of the gift card will now appear next to your user ID. You're now able to use this money to purchase things in iTunes.
Click "iTunes Gifts." It's located under the header "Quick Links." A window will pop up. Scroll through the options until you get to the "Allowances" option.
Scroll your mouse over the "Set up an iTunes Allowance." This will be under the "Allowances" option. A new window will pop up.
Choose your options. You can choose the amount you want to add to your recipient's account, when you want the amount to be taken from your own credit card and more. You can put in your Apple ID number if you want an amount in your iTunes account.
Click "Continue." It will take you to another screen, confirming your purchase. Click "Buy."