Hi @TaxCatSC.
Currently, we're unable to override the limit to export your QuickBooks Desktop (QBDT) Company file to QuickBooks Online (QBO). I know that this would be uneasy for your client to migrate the QBDT company file.
Though it's an empty and unused company account, this may cause errors when imported with the QuickBooks Desktop company file. For references, see these articles:
If there's a lot of data to transfer, you can use the Condense Data utility in QBDT to reduce your file's overall size and keep all your data and details.
Please let us know if you have other concerns about QBDT to QBO migration. The Community is always ready to help. Take care!
