iTunes old id needs to be replaced with new id

If you can access the current Apple ID, go into the iTunes or Music app, click on Account, and log in. When you see the "Account Information" page, click on "Manage Devices." It will give you a list, with the option to "Remove" each one that you no longer want to be associated with that Apple ID.

If there is any issue with the above, contact Apple Support: Apple Support

If you are on a Windows computer, open the iTunes app. "Account" will be on the ribbon at the top of the iTunes window.

If you are on a Mac open the Music app. "Account" will be at the very top of the screen.

Go to appleid.apple.com and click "Forgot..."

By the way, are you sure you need a new Apple ID? You can just change the email address on your existing account.