Q: How can I completely delete an iCloud account?
A: Once you create an iCloud account, this account cannot be removed or merged with a different iCloud account. What you can do is to abandon this account. You can erase the data in the account, but the account will remain. When you go to Settings > iCloud you will see the red “Delete Account” button. This option will only delete the iCloud account from your iPhone/iPad/iPod. This mean that iCloud will no longer back up your iOS data.