Hi there, shinerbaptistchu.
The most possible reason why you're unable to delete them is that the account associated with those transactions is linked with the Form 1099 box in QBO. Those accounts will need to be removed from the Form 1099 box to fix this.
Please follow these steps:
- Go to the Expenses tab and select Vendors.
- Click Prepare 1099s in the upper right and choose Continue your 1099s.
- From the Accounts page, update the account to a different one or uncheck the box(es) that are required for tracking.
- Click Save and Finish Later to close the window.
Once done, you'll want to check and see if you can remove them already. I've added these links for more details:
Keep on posting if you need anything else. Wishing you all the best!