To create folders, or labels, in Gmail, log into your Gmail account, and then click Create New Label in the left side of the page. Enter the name of the label, then click Create.Continue Reading
Log into your Gmail account, and then look for More in the left side of the page. It should have an arrow pointing down next to it. Click More, then scroll down to find and click the Create New Label link.
Create a new label by typing in the name of the label in the top box. Fill out the bottom box only if you want to put this label underneath an existing label. A label within a label is called a nested label.
Gmail does not use folders. Instead, labels have a similar function as folders with the addition that you can assign multiple labels to one message. In your Inbox, check the checkbox next to a message. At the top of the Inbox, click the icon that looks like a tag. Click the checkbox next to the name of the label to which you want to assign the message. Click on additional checkboxes to assign multiple labels to a message.