Pleased to see you here in the Community, @Double Hung.

I'm here to help remove a sub-account in your Chart of Accounts associated in the 1099 Preferences in QuickBooks.

To delete or remove the accounts association in the 1099 Preferences, here's how:

1. Click the Edit menu at the top.
2. Select Preferences on the drop-down
3. Choose Tax: 1099 on the left pane.
4. Go to Company Preferences tab.
5. Under “If you want to map your account to boxes on Form 1099-MISC” , choose Click here.
6. Look for the sub-account that you need to remove.
7. Click the drop-down and select Omit this payment from 1099.
8. Once done, select Save and Close.

You can also refer to this article for more information: QuickBooks 1099 Wizard.

After that, go back to your Chart of Accounts and you should be able to remove that sub-account.

That'll do it! If you're getting the same issue, please let me know by leaving a comment below. You can do that by clicking the Reply button. I'm always here whenever you need help.