How to change apple ID when e-mail used for Apple ID is no longer exist?
How to change apple ID when e-mail used for Apple ID is no longer exist?
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Note the restrictions in the article.
Make sure you turn off Find My Phone before signing out of the old ID. Once signed out and Find My Phone is off, then sign in with the new ID, then turn Find My Phone back on.
What to do after you change your Apple ID or password - Apple Support * I suggest doing this before you change your Apple ID or password.