To delete the existing iCloud account, launch the Settings app, and then tap the âiCloudâ tab. On the iCloud screen, tap the âDelete Accountâ option. Enter the old Apple ID or iCloud email address, along with the password for the account. Next, set up iCloud by logging in with your new iCloud email address or Apple ID.
If you've under-reported income by 25 percent, however, the IRS can go six years back, or seven if you claim a loss for bad debt or worthless securities. If you don't file, or if you file a fraudulent return, the IRS has no statute of limitations; so it may be best to keep your records indefinitely.
The IRS recommends that you keep payroll records like tax withholding until you and the employee can no longer file amendments for that tax year. In the case of employment records, the IRS guidelines say to keep the records for a minimum of four years after you pay the tax or the tax is due, whichever of the two dates is later. Small business expert Rieva Lesonsky suggests you keep employment records for a minimum of two years and for up to seven years.