iPhone User Guide - Support - Apple

Use notes in multiple accounts
Share notes with other accounts. You can share notes with other accounts, such as Google,
Yahoo!, or AOL. Go to Settings > Mail, Contacts, Calendars and turn on Notes for the account. To
create a note in a specific account, tap Accounts at the top of a list of notes, select the account,
then tap New. Notes you create in the account on iPhone show up in the notes folder of
the account.
Choose the default account for new notes. Go to Settings > Notes.
See all notes in an account. Tap Accounts at the top of a list of notes, then choose the account.
Chapter 17 Notes 92