As you know probably apple allows only US based users to receive and use free promo codes. It's possible for non US users to create a US iTunes account without credit card information.
Step 1
Open iTunes. If you have an iTunes account sign out (Store --> Sign out)
Step 2
Goto US store and choose a free app and download it.
Step 3
Choose to create a new account 
Step 4
Enter a valid email address and password and other questions. Enter a valid US address (find it in Google), you need valid and matching city (e.g. Piscataway), state(e.g. NJ) and zipcode (e.g. 08854) and telephone number (3 digits for area code and 7 digits for telephone number) e.g. (852)9123456.

Step 5
Choose NONE as Payment Method
Step 6
You'll receive and activation email from Apple. Click the activation link to activate your account. From now you are able to use all US redeem codes and all free apps for US apple store.
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