Relating person accounts to businesses and other people
Key Takeaway
A person account can't have a parent account. To relate one to a business account or to another person, use Contacts to Multiple Accounts, where every relationship that involves a person account is indirect.
A person account represents one individual customer in a single record that combines account and contact fields. A person account can't have a parent account or be one. So it connects to companies and other people only through indirect links, mainly Contacts to Multiple Accounts and the Reports To field. Person accounts can also be linked to opportunities, cases, and assets.
What a person account is
A person account stores information about one individual by combining certain account and contact fields into one record. Each person account is made of one account and one contact, so it counts against both account storage and contact storage.
After Person Accounts is enabled, it can't be disabled. Salesforce recommends creating a sandbox first to preview how person accounts affect your org.