To cycle a tank, you need to add a form of ammonia and a "starter" colony of bacteria to the water.  You can use pure ammonia, without detergents or colors. Ammonia with additives will foam up when you shake the bottle. Pure ammonia will not foam. Add 4-5 drops of pure ammonia per 10 gallons of water to a fishless tank until the test reads 5 ppm. (Make note or measure how much ammonia you are putting in).  Test for ammonia daily, and add enough to keep the reading at 5 ppm. Several days after you start, begin testing for nitrites. When the nitrites show up, reduce the amount of ammonia you add so the test shows 3ppm. At that point cut back to 2-3 drops per 10 gallons of water, per day (or half of your original measured amount). When nitrite and ammonia are both and remain at zero and nitrate is measurable, the tank is cycled. A substantial water change of 50% or more is advised after it becomes cycled.

A simple declorinator/de-chloraminer is recommended while cycling fishless.  Do not get a product that sequester ammonia by converting it to non-toxic ammonium. The concern is that sequestered ammonia may be harder for bacteria to process, and therefore could slow down the establishment of the bacteria. However, once the biological filter is established, you can add products like AmQuel that will not hamper the biofilter.

Other advantages include keeping a quarantine or hospital tank cycled in case of emergency, by simply adding a drop of ammonia to it each day to simulate the presence of a fish.

Other ways to reduce the time in a fishless cycle
Use a filter from an established tank. This filter already has the bacteria needed to breakdown ammonia and nitrites.

Another method used is to "seed" gravel from an established tank. Simply take a few cups of gravel from an established tank and add it directly into the new tank. This gravel will contain a starter of the bacteria needed.

Many people also use bacteria such as Bio-Spira. Some people have found success in these over the counter products while others have not.  Whatever you decide to use in your cycling process, just make sure you do not use any fish.

If done correctly, you won't need to worry about water changes. This "cycling time" is your opportunity to relax and research the type of fish you will add to your aquarium.  However if you do find that your ammonia or nitrite levels are seriously high during the cycling process, then go ahead and do 30-50% water change to lower those levels.

This article was taken in-part from www.ratemyfishtank.com