@mohankaumar , while generally agreeing with my colleagues @MaryK4 & @DaveF1006 , I would like to point out that if the following ARE TRUE:
(a) your Spouse has a valid visa ( L-2) and has at least entered USA at least once during the 2022 to maintain her dependent visa valid;
(b) has worked abroad and stayed away from the US shores 330 days out of US shores in a continuous 12 month test period encompassing the tax year 2022;
( c) has foreign earnings in a country with which US has a double taxation treaty
Then the L-2 spouse's tax status is the same as that of the primary visa holder ( L-1) i.e. if the L-1 is a resident for tax purposes then the dependent visa holder is also a tax resident for US purposes.
If the above is true and L-2 spouse also has a tax id , then you both can file as married filing jointly.
Furthermore , because this will expose the L-2 spouse's foreign income to US taxes , and to the extent that income foreign sourced and taxed by a foreign taxing authority, the income and the taxes paid on that income are eligible for foreign earned income exclusion and/or foreign tax credit.
There is no special request to treat the L-2 holder as a resident is required .
Does this answer your query ? Note that all this depends on whether L-2 visa is valid and the L-4 holder has not abandoned US residency ( even though temporarily resident and working abroad )-- it is the intention as demonstrated by actions and closer connection.
That is my considered opinion based on reading of 26 CFR 7701
