Twitter allows you to delete your Twitter account and it is easy (and reversible within 1 months too).
You are allowed to have more than one accounts although they need different email addresses. There are some third-party tool supporting log-in through multiple Twitter accounts at the same time (Example – TweetDeck)
Step-by-step Deleting (or suspending for at most 30 days)
- Sign in to the Twitter account.
- Click Settings.
- Click on the Account tab in the Settings page.
- Near the bottom of the page, click the "Deactivate my account" link.
- In the "Is this goodbye?" page confirm by clicking on "Deactive @yourname" button to delete your Twitter account.
After deleting the account, if you change your mind within 30 days, the account can be recovered.
To restore/reactivate a deleted Twitter account go to Twitter homepage and log in with the username and password. After signing in, Twitter will post the reactivation message if it was successful. The account data like Tweets, Followers and Favorites can take a few minutes to fully restore in a reactivated account.
Note: Twitter is free to change it’s policies without notice so, you should read all the messages carefully. For example, previously it used to be 6 month of suspended life of deleted twitter account and now they have reduced it to 30 days.