The 19-year-old has been out of action since the Australian Open where he aggravated a back injury.
A strong field will be participating in the Indian Wells Tournament with the entire ATP top 10 playing.
Kyrgios said he is not sure how many tournaments he will play this year as he wants to protect himself physically from playing too much and picking up injuries due to poor planning.
"No matter how much you train or how much you hit, your body's not going to allow you to play every week," he said.
"I think you've got to be smart, and I'm just going to go out there now, every time I'm healthy, and have fun with it," he adde