When same trust account is there in desktop and online , When we migrate desktop data then does that create new trust account or it will merge with the existing trust account?

Hello kbs24,

Thanks for reaching out to us here.  Moving your QuickBooks Desktop data to QuickBooks Online, can be done seamlessly.  However, there are some important steps that must be taken to ensure a smooth transition.  I would be glad to provide more information, so you can convert your data without delay!

QuickBooks Online has an additional account type called Detail type.  Detail types will be assigned when you move your accounts, but these can be changed later.  Prior to moving your data, I encourage you to review our Comprehensive Guide.  In addition, you'll want to learn how features and data move from QuickBooks Desktop to QuickBooks Online.  I would also like to share this article, that guides you through the process.

Should you require additional assistance, please don't hesitate to contact us outside of Community.  We would love the opportunity to work with you in real time, and ensure you're able to move to QuickBooks Online effortlessly!

Feel free to reach out again, if you have any other questions.  We would be happy to assist!