Apple has not made it simple or clear how to completely delete your Apple account information from its servers. Without contacting Apple, the best way to rid yourself of any connection to a particular Apple ID is to strip the account of all your personal information. Remove your credit card information and as much personal information that the Web interface will allow.
Open iTunes, click on the "down arrow" next to your account ID in the upper-right corner and choose "Account." Enter your Account ID and password and then click "Sign In."
Select "Edit" next to Payment Type. Choose "None" for the payment type. Remove your billing information and click "Done."
Visit Apple's MyInfo Web page (see Resources). Change the information in your account. Most fields can not be left blank, so your best option is to alter the information, removing your personal details and replacing them with made-up information.
Abandon the account. If you were once active in the Apple Support forums, avoid logging in and participating in discussions any longer. Your discussions will not be deleted, but will eventually be archived and go dormant.
If all else fails or you need more concrete account deletion, contact Apple directly and explain to them your situation (see Resources). Plead your case and they may be able to assist you in deleting the account or migrating the information over to a new account.
iTunes purchases are tied to your account, and the account is required for playback of protected music and video files.
When removing your information, do not replace it with information for someone else.