is there a way to combine 2 quickbooks accounts into one and then have two different identities for them?

We can have multiple companies under the same Intuit account instead of combining two QuickBooks accounts, Kimberly. Let me discuss this in detail.

Combining two separate QuickBooks company files into one isn't possible. However, you can manage multiple companies, which allows you to switch between companies and manage everything efficiently. Please note that each company file has its own paid subscription.

Here's how:

1. Login to your QBO account.
2. Go to the Gear icon.
3. Under Profile, choose Switch Company.
4. Select the company you'll want to switch to from the list.
5. Once selected, the company will be now active.

Additionally, you might want to check this article and learn more about each view and how to switch between business view to accountant view: Switch between Business and Accountant view in QuickBooks Online.

I'm always here if you need additional assistance with managing your QuickBooks accounts. Have a great day ahead!

@kimberleysmith 

Do you need to merge 2 QBO accounts? You can purchase a 3rd party service to do so and ask them to separate data from each QBO account by the Class feature.