In Windows 8, It appears that you need to enter an email address to create a user account. however this creates a Microsoft Account, which is not always wanted. There is a way to get around this.
This process is useful if a Test account needs to be created for a Postgres install, or if users need to make TaxCalc 2009 and 2010 work.
Within PC Settings, select Users and scroll down to Other Users>Add a user
Ignore the top section about entering an email address, and select the option at the bottom of the page Sign in without a Microsoft account
On the next screen, select the option Local account at the bottom of the page
Enter the details of the user then click on Next and Finish