If you want to Deactivate your Facebook account, You should follow these steps.

Step 1:

First go to Account and click Account settings.

In your Account Settings, select Security tab and now you can see Deactivate your account click on it.

After clicking Deactivate your account, you will get Deactivate page of Facebook.  Fill the Following details and clickCONFIRM.

Now your Facebook account is Deactivated. Your profile will be not shown in any of your friends or any people. You are reactivate the account by simply login your Facebook account.

To Delete Facebook account permanently, First you should Delete everything which is related to your profile (example: Pictures, friends, Messages, Wall-Posts, news Feeds, mini-feeds, posted items, interests, groups, fan pages, applications, etc.) but before deleting Download the All information from your Facebook account.

Then You should go to
http://www.facebook.com/help/contact.php?show_form=delete_account
and click “Submit”

After few days you have no option to reactivate your account and your account will be deleted permanently.

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