Hi, it's me again. I'd like to ask another thing if you don't mind. In this webpage, (https://www.irs.gov/instructions/iw7), it states that "If you’re applying for a new ITIN, complete and attach Form W-7 to your tax return when you file the tax return for which the ITIN is needed."

So, can a nonresident alien submit the W-7 form without the tax return? If not, then is the deadline for submitting the W-7 form on Jan 1 for nonresident aliens?