If you are trying to delete a Hotmail, Winodows Live or Outlook and you can not, then the following tips will seem very useful to you.
Initially, there are several things you should know about deleting these accounts.
Visit Microsoft Billing before closing or deleting your account (Hotmail, Windows Live, and Outlook.com accounts). If a subscription is active, it will prevent you from permanently closing your account.
Hotmail, Windows Live, and Outlook.com accounts are not considered "Microsoft Accounts". You can not close only the Hotmail account without closing the entire Windows Live or Microsoft Account.
Remember to spend any Skype credit before closing your account. Any credits will be lost as soon as you close your account.
Check the balance of your Microsoft and Xbox account here. You can also remove any credit cards from your account on this page.
It takes 60 days to close your e-mail account after submitting your application.
Once you close an account, you'll need to stop receiving new emails.
Interestingly, even after 365 inactive days, your Windows Live ID and password will still be on the server unless someone attempts to declare a new account using your exact Live ID.
Sign in to Hotmail, Windows Live, or Outlook.com. This will redirect you to the new Outlook.com interface. Once you're signed in, go to the address https://account.microsoft.com/ to manage your account settings.
From the Microsoft Account page, click Security. At the bottom of the new page, click More Security Options. Scroll down at the bottom of the account details page and click the Close my account link.
In this last step, Microsoft will let you know about all the things you need to do before closing your account.
Even after I close all the entries in my account, Microsoft does not allow me to close some accounts. So if the above steps do not work for you, which is likely, you will need to click here to go directly to the account closing confirmation page.
Microsoft will ask you to verify your identity and then let you know about what you already know. It will take 60 days to permanently close the account.
If you want your account back, all you have to do is log in and the entire deletion process is canceled.