h4 visa and h1 tax


I am currently in H4 visa in US and got picked in lottery for H1, i have few question below :

If i do not change my status from h4 to h1, do i still need to pay tax for my h1 ?(though i don’t have H1 approval and visa stamped)

Only after you accrue earnings on the new H-1. A change in status as such does not automatically change IRS obligations but it is affected after you receive paychecks under new status