When in Single User Mode and trying to change the account listing for an item, QB gives the error message that you cannot change that item while it is associated with 1099. But it is not associated with 1099. I have even turned on the 1099 feature in company preferences and it still gives the same message.
In this case, I am trying to change a liability from current to long-term. It has happened in other instances in the past too. I never resolved it.
I'm happy to help you with changing your account listing for an item, but first, I need you to clarify a couple of questions.
Are you changing a payroll item?
Can you provide a screenshot of the error message?
By providing more information and a screenshot, I can determine what steps to give you to help you change the liability to long-term. In the meantime, I recommend checking out these article about editing payroll items and add, edit, and delete items for more information.