Q: Can I enter the U.S. on an F-1 visa and later change status to H-1B if I am still subject to the 2-year rule? A: You may be able to do it. USCIS generally takes the approach that if the previous J-1 holder is now in the U.S. in another status, then change of status to another nonimmigrant category (even H or L) is permitted. USCIS considers the regulation barring change of status to apply only to those who are currently holding J-1 status.
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source https://www.reddit.com/r/immigration/comments/rpkuar/is_this_true_about_j1_2year_home_residency/