You cannot delete a payroll item if you have used it in the
default setup or in any employee record or payroll transaction.
If you have used a payroll item, you must first remove or replace it in
every place you have used it (employee defaults, employee record, setup
summaries, paychecks, liability checks) before you can delete the item. If you
have used the item on a check you have already distributed, you must assign its
amount on the check to another payroll item.
You cannot delete the federal tax payroll items: Advance Earned Income
Credit, Federal Unemployment, Federal Withholding, Medicare Company, Medicare
Employee, Social Security Company, and Social Security Employee.
You can make a payroll item
inactive rather than deleting it from the Payroll Item list. When you make
a payroll item inactive, QuickBooks retains the information associated with the
item but removes it from the list. You can reactivate
the item at any time.