To change the account in which both the paychecks and tax payments come out of, when using QBO, it’s really a double edge sword.  

TO HAVE THE PAYCHECKS AND TAX PAYMENTS COME

OUT OF THE RIGHT ACCOUNT AT THE BANK:

1.  Select the gear icon in the upper right corner;

2.  Select “Payroll Settings” under ”Your Company”;

3.  Select “Bank Accounts”;

4.  Enter the correct account number and routing number and follow the instructions for verifying

      the account when they make a deposit to your bank account.  You’ll need to later (in a day or 2)

      verify this deposit in QBO.

5.  Always select “Done” so as to save your changes.

TO HAVE THE PAYCHECKS AND TAX PAYMENTS COME

OUT OF THE RIGHT ACCOUNT IN QBO:

1.  Select the gear icon in the upper right corner;

2.  Select “Accounting” (at bottom of page);

3.  Under “Paychecks and Payroll Tax Payments” select the right account for the payments to

      post to in QBO.

4.  Always select “Done” so as to save your changes.

As for the entries already made to QBO that have posted to the wrong account, you will need to do journal entries.

Hope this helps!