How can I create a new coa account that is NOT a sub account of anything? First thing in New window is "Save account under" which you can't bypass.

I was wondering the same thing, so I started searching the community. (Use the Search bar at the top of any page) and found that some accounts in Business view can't add "parent" accounts. 

That may be why.

https://quickbooks.intuit.com/learn-support/en-us/help-article/chart-accounts/add-account-chart-acco...

Welcome to the Community, bluemoon782@yaho. I'd be glad to help you create a new account on the Chart of Accounts. 

In QuickBooks Online (QBO), a new account can be added to your Chart of Accounts with just a few clicks. Here's how:

1. Click the Gear icon at the top.
2. Select Chart of Accounts and click New in the top right corner. 
3. Select the Save account under ▼ dropdown to choose an account type. To narrow the scope of account types, you can select one of the account type buttons above the dropdown.
4. In the Tax form section ▼ dropdown, select the detail type that best fits the transactions you want to track. 
5. Enter a name in the Account name field. 
6. Optionally, enter a description in the Description field.
7. If you choose a Bank, Asset, Credit card, Liabilities, or Equity account, make sure your account in QuickBooks matches your actual bank or credit card account. In the Starting date and opening balance section, use the dropdown to choose a date to start tracking this account in QuickBooks.
8. Enter an opening balance in the Account balance field.
9. Once done, select Save.

For more information about this, see this article: Add an account to your chart of accounts in QuickBooks Online. It also contains a video on how to add accounts for your visual reference.

To know more about how the chart of accounts works in QBO, visit this helpful link: Understanding the chart of accounts in QuickBooks Online. 

Should you have any questions, please post a comment, and I'll be happy to help. Have a great day.