I can share some information with merging accounts in QuickBooks, @rmmarket.
QuickBooks Online (QBO) and Intuit Online Payroll (IOP) are two different online platforms. The feature to merge them is currently unavailable. If you have multiple businesses, then you may need to create an account for each of them. One QBO account is equivalent to one business.
What we currently have is the ability to use one email address for all your account and easily switch between companies at any time by going to your Settings (⚙️). You can check this article for more information: Create or add another company.
Also, here's a guide on how to sign in to multiple QuickBooks Online companies with one user ID
If you have any other questions or would like me to clarify anything else, let me know by leaving a comment below. I'm always glad to help in any way I can. Have a great rest of the day.