I had already gone into edit>preferences>Tax1099 and changed "do you file 1099-misc forms? to NO but when I tried to make one expense account a sub account of another expense account, it would not. It said: You can't change the "type" of an account that is associated with a 1099 category. You must first delete its association in the 1099 Preferences. All that can be done in 1099 preferences is what I already did. Unless there is something that I missed.
I'll guide you to the section where you can make the expense account unassigned from the 1099 accounts, spurgeon20.
Let's go the 1099 Wizard and change the information. Just make sure the preferences if turned back on so you can see this option. Here's how:
Once done, go back to your Chart of Accounts and proceed to making the account a sub-account. More details about the 1099 Wizard are discussed here: QuickBooks 1099 Wizard.
In addition, you can run a 1099 summary or detail reports to keep track of the transactions that are already part of your 1099s at the end of the year. Here's an article for more info: How To Create 1099 Summary Or Detail Reports.
Don't hesitate to add a reply if you require further help with your expense accounts and the 1099 Wizard in general.