Go to https://privacy.apple.com/
Sign in with the Apple Account you want to delete
Select Request to delete your account
Read the deletion details and continue
Choose a reason for deletion if prompted
Review the checklist and confirm you understand the consequences
Select Continue
Choose how you want to receive status updates
Save the access code Apple provides
Submit the deletion request
Wait for Apple to process the request
Use the access code if you need to check the deletion status or cancel the request before it is completed