My friend has stayed in L1 visa for 11 months in US in his L1 visa. He was paid in
India and in US as allowance. Now after 11 months he has been asked to go back
To India and come back after 2 months again on the allowance based pay. Will this
Create any problem when he come back to US after 2 months on a allowance based
Employee. Basically, seems like the company is pretending to make him as a
US based employee and they are trying to keep him as a employee paid by allowance,
Not sure why. May be if they want to get him here as employee, they have many
Process. He was wondering if he will face any issues with the immigration or IRS
When he come back to US again after 2 months. Your immediate response is
Greatly appreciated.

If my question is not clear, please let me know I will rephrase it.

His stay exceeded 183 days, so he will probably have to file as a non-resident alien, filing Form 1040NR-EZ.

If he is married, he may be able to file jointly with his wife and choose to be treated as a resident alien.