How do I delete an apple ID and create a new one-

Realize that Apple ID and Apple Account are not the same. If all you want to do is change your Apple ID then you do not want to create a different account.

Please click on the links and read the documents -->

Change your Apple ID - https://support.apple.com/HT202667 - "Follow these steps to change the email address that you use as your Apple ID." Plus special instructions if you want to change your Apple ID to an @icloud.com address. You may also wish to turn off "Find My" before changing information and turn it on again afterward.

"If you try to change your Apple ID to an @icloud.com email address that was created within the last 30 days, you will be asked to try again later.

If you see a message that the email address you want to use isn't available or is already in use, check that you or a family member aren't already using that email address with a different Apple ID. If a family member is using that email address, remove it from their account then try to use it."

I would avoid using an iCloud email address as your Apple ID because should there be problems logging into your account you run the risk of not being able to read the recovery emails from Apple required to fix the problem.

"After you change your Apple ID email address or password, you might need to update your sign-in information with any Apple services you're using" Click on this link to read "What to do after [or before] you change your Apple ID email address or password" --> https://support.apple.com/HT204071

- This is particularly important to do if you use the "Find My" feature. Disable Find My before changing your information, change the information, then reactivate it with the new information.

To find out 'How to delete your Apple ID account', click here --> https://support.apple.com/HT208504

Click here to see how to 'Create an Apple ID'. --> https://support.apple.com/HT204316

You can deactivate or delete.

Apple ID - How to deactivate your Apple ID account.    

All purchases made using an Apple ID are tied to the ID. Delete the ID and you will need to download them using your new ID. There have been posts by people who have contacted Apple Support and they were told that if you delete an ID associated with an email address, you can never reuse the email address for an Apple ID.  Make sure that you sign out of all your devices to avoid issues with apps that use your Apple ID account or iCloud. After your account is deleted, you can't sign out of iCloud or turn off Find My iPhone Activation Lock on your devices. If you forget to sign out, you might not be able to use your device when your account is deleted.

How to delete your Apple ID account.         

Apple ID – How to Delete.        

Delete Apple ID (new).         

What to do after you change your Apple ID or password - Apple Support    

If you create/use a new Apple ID, you will lose access to some of your data and the purchases made with your existing Apple ID.

Apple ID - create a new.      

Apple ID – Create        

Apple ID - Could Not Create or Could Not Set Up iCloud message.