The Substantial Presence Test is the rule to decide if you file as a resident or non-resident. It says if you are present in the US for each of the last three years (or less if your visa is recent) for at least 122 days then you are a resident for tax purposes and must declare your worldwide income on your tax return. For 2024 5 months sounds like it exceeds the 122 day rule so probably you'll need to file as a resident and declare 100% of your worldwide income.
Here are the IRS rules for H1b holders.
@Gayu12
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