I can't seem to be able to delete or make retired clients inactive

Hello, Isobel. I am pleased for your participation in the Community by posting your concerns in our forum. I'll gladly provide the information you need about managing clients in QuickBooks Online.

You are on the right track, Isobel. Before you make your client inactive, you should first remove them by transferring their billing to them. Thus, you should first select the Transfer billing to client option. 

Once done, proceed with the following steps to make a client inactive:

1. Go to the Clients menu, then choose the client in question.
2. Click the Edit client dropdown, then Make inactive.

To understand how to manage clients who are part of your ProAdvisor discount plan and monitor payments, see this article: Manage your ProAdvisor Preferred Pricing plan and ProAdvisor discount clients.

If your client changes their mind, you may want to browse this article to review the process of taking over billing for a client: Transfer clients to your ProAdvisor Preferred Pricing program in QuickBooks Online.

If there is anything else you need help with handling your clients or any QuickBooks-related concerns, feel free to get back to us. You can reach out by posting in our Community forum again. Have a great day!