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If I understand your question correctly you want to create a paypal account using our service or form? No we do not provide such service. You can do it instead at Paypal https://www.paypal.com
If I am mistaken please review also this article guide we have about Payments in JotForm
You need to create your own paypal account which only you can set up and authorize. Once you have set up a paypal account, then you can link it with Jotform. I have a paypal account and tried to link it with my jotform account, but it seems very complicated and confusing.