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H4 to H1B COS

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My spouse in H4 Visa and she applied H1B.


1. Her H1B is approved and she is eligible to work from Oct 1 , 2020. Due to some personal issues, she doesn't wish work till January 2021. What will happen if she doesn't take up the job.

2. Her H4 extension was filed separately and its under progress. How does H1B affects that H4 petition.


Please advise. 

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