A few easy options - mainland China (if the KMT is able to contain the PRC to Manchuria or northern China),
Where would the new border be?
Japan (if 1945 plays out a little differently),
A Soviet Hokkaido and Western everything else, correct?
Poland (if 1942-1943 plays out rather differently).
A partitioned Poland would look very weird, though. Plus, it would create a huge problem due to the fact that there will be a weak pro-Western half of Poland which will take a lot of territories from Germany after the end of World War II.
Basically, imagine what would happen if the Oder-Neisse issue was put on the front-burner 45 years earlier and if Poland was weak and divided.
You might manage something with Italy
Italy is rather hard considering that the Germans stalled the Western Allies a lot there as it is, no?
You mean if the Soviets never withdraw from northern Iran?
I'm not sure how plausible it is, but maybe Greece as well, with Crete (and Cyprus?) as a Hellenic Taiwan?
Greece is probably possible if the Communists there (mostly) win the civil war in the late 1940s; however, a better dividing line might be the border between the Peloponnese and the rest of Greece since that will allow the pro-Western Greeks to keep control of a part of mainland Greece while also having an extremely defensible border.
Northern and Southern Iran?
That could work if the Soviet Union never withdraws from northern Iran.
You mean if the Soviet Union withdraws from southern Afghanistan but sets up its own puppet state in northern Afghanistan?