The process to transfer Master Administrator rights depends on which version of QuickBooks Online you're using.

Transfer Master Administration rights in QuickBooks Online Plus or Essentials 

Only the current Master Administrator can make this change. If you're not the current Master Administrator, please ask the current Master Administrator to follow the steps below.

 
We are rolling out a better Manage Users experience! Follow the steps below, depending on what Manage Users screen you have.

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Transfer Master Administrator rights in QuickBooks Online Simple Start/EasyStart

To transfer the Master Administrator rights for QuickBooks Online Simple Start/EasyStart, please contact support.

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