Hi there, @juliebyun.

Glad to have you here in the Community. I'm here to share some clarifications regarding merging an account in QuickBooks Desktop.

You cannot change the level of an account that is associated with a 1099 category. To change the level of this account, you must first delete its association in the 1099 Preferences.

Let me guide you how:

1. Choose the Edit at the menu bar.
2. Select on Preferences.
3. Click on Tax: 1099 and then click on the Company Preferences tab.
4. In the 1099 Category, look for the one that has an account associated with it.
5. If only a single account is showing, click on the Account column and choose none.
6. If Multiple accounts are showing, click the down arrow in the Account column and choose Multiple accounts, then uncheck the expense account that you are trying to change the level for.

Once done, you can start merging the accounts by following these steps: 

1. Select the Accountant menu, then choose Chart of Accounts.
2. Take note or copy the name of the account that you would like to keep.
3. Right-click the name of the account that you would like to merge, then select Edit Account.
4. Replace the account name with the one you took note of or copied, then select Save & Close.
5. A prompt will appear, select Yes to merge the account.

For detailed instructions about this process, please check out this article: Merge Accounts, Customers, and Vendors.

That should do it!

Keep me posted if you have any other questions about merging an account in QuickBooks Desktop. I'll make sure to get back to you as soon as I can. Have a great day!

Hello BettyJane

Thank you for getting back to me.   Under preference, I already omitted/deleted all links between a few accounts I am trying to rename or merge with other newly created parent account (68200 Professional Service) and 1099 preference.  Even I clicked "No" to whather I want to prepare the 1099 account under Tax1099.   Even after making sure there is no 1099 report preference linked to any accounts in chart of account, when I try to merge a few sub account (left column) to newly created parent account (68200 Professional Service), I am getting the error message to omit the link between OLD parent account and OLD sub accounts and 1099 Preference.   Would you be able to help on this error?  I will greatly appreciate your help. Thanks!!

Hello there, Juliebyun.

I appreciate the detailed information. Since you've already deleted the links associated to the 1099 preferences and you're still unable to move the sub-accounts, I suggest reaching out to our technical support. They have more tools, like screen sharing, that will help them take a better look at this. 

Here's how to get in touch with them:

1.  Open this link: https://help.quickbooks.intuit.com/contact.
2. Choose QuickBooks Desktop, then choose your version.
3. On the Contact Us page, click Running Your Business in QuickBooks, then choose Business Insights & Accounting.
4. Click Start a Message. 

Feel free to post anytime in the Community if you have other concerns. We'll be right here to help you out.