I have 2 QB accounts can I combine them in to 1 account

You can buy a 3rd party service to merge your accounts or use a migration tool.

https://get.transactionpro.com/qbo

Hello Info-Wharfedalef, thanks for posting on the Community page, so you can't combine 2 QuickBooks accounts into one. It is one account per business. 

Hi thanks for getting back. I was having trouble upgrading my account for payroll. Is there anyway I can transfer data from one to another and close old account? Cheers 

Hi info-wharfedalef, it isn't possible to migrate data directly between two QuickBooks accounts (either QuickBooks Self-Employed or QuickBooks Online). Instead, it'd be recommended to cancel and continue with one. The steps to take to cancel depend on where you signed up for your subscription - to see all cancellation methods, click here. Get back to us below if you need any further help!