How to Create a Local User Account in Windows 10
Creating a local user account allows someone to use your PC without a Microsoft account. Follow these steps to add a new user in Windows 10.
Via Settings
Go to Settings > Accounts > Family & other users and click Add someone else to this PC. Choose I don't have this person's sign-in information, then Add a user without a Microsoft account.
Via Command Prompt
net user NewUsername StrongPassword /add net localgroup Administrators NewUsername /add