This was not a product question (as specified in my Tag) but a Tax question. Note that a 1040NR cannot be submitted online w/o a valid ITIN. Only a paper return can be submitted.
However, after talking to some tax professionals, I was informed that it wouldn't make any difference to file a 1040 NR w/o a valid ITIN as the IRS would not process it. The taxpayer may then get a letter asking to submit an application to renew the ITIN.
However, the taxpayer cannot renew the ITIN because he is not living in the USA and he has no US derived income. Not even investment income would suffice because of a lack of a Tax treaty.
The only solutions is to wait for an IRS notice and then try to explain....
