@sumeet_r , as I go through your post what I get is:
(a) you entered USA in 2022 with L-1 visa , worked ( May through Aug ) and left the USA ---- thus you did not satisfy the SPT and would have filed a form 1040-NR for the tax year 2022 -- taxed only on US sourced / connected income.
(b) your stay in India for the rest of 2022 is no-presence in the USA and so does not change your status as Non-Resident Alien
(c) When you reentered the USA on July 7th 2023 on L-1 and family on dependent visa L-2, you started a new SPT test regime. (183 days present counting all the days present in the current year + 1/3 the days present in 2022 plus 1/6th days present in 2021 ). Assuming that you had no days in 2021, 67 in 2022 and 183 in 2023, you would file as a Resident for tax purposes.
However your residency start date is the first full day present in the current year of 2023 -- this means that you cannot take standard deduction, but you would satisfy the child living with you for six months and in the USA.
Does this help ?
If you need more help, please feel welcome to add to this thread
pk
