QuickBooks Online (QBO) can handle a single company per subscription. For tax purposes, you'll have to create another QBO company for the second one you have.
Look for the Adding a company to an existing account? section, then tap Sign in.
Use the same login credentials you have for the first company.
Follow the on-screen prompts to proceed.
This way, each time you log in with your Intuit account, you'll see 2 active QBO companies. You can then choose which one you want to work on, at any given time.
See this article for additional details: Create or add another company file to QuickBooks Online. Scroll down and click the link Learn about managing multiple companies. You'll see a short description of what you can do with Users, Online banking, and Lists between different QBO companies.
Post a reply if you have other questions about managing a couple of QBO companies, and I'll be around to help you out.
One QBO account is for one company file. You may manage branches/divisions by utilizing the Class/Location feature available in QBO Plus and Advanced. Otherwise you should open a new account.
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