How do you delete an account that payroll is attached to, and transfer it to the correct one?

Hello g-kerrconstructi,

Welcome to the Community. QuickBooks is a powerful program that helps make your accounting easier. I'll be happy to point you in the right direction so you can get back to doing what you love. 

Each payroll account is attached to the original account that it was signed up under. I can see the benefit of being able to transfer the payroll account, however, since this isn't possible I recommend sending feedback to our engineers. You can send feedback by clicking the Gear icon and looking for Feedback. 

In the meantime, feel free to ask other questions, I'm here to help you get back on track ASAP.