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?

Yes, it will be merged, @kbs24.

If there is an existing trust account in QuickBooks Online (QBO) that has the same name and type as the trust account in QuickBooks Desktop, the data from the desktop version should merge into the existing trust account in QBO. This helps maintain the integrity of the trust account records and prevents duplicate accounts.

On the other hand, should the trust account not be merged and instead created as a new account, you can refer to this article on merging duplicate accounts to ensure that your accounts remain organized: Merge duplicate accounts, customers, and vendors in QuickBooks Online.

Additionally, after completing the migration, it's essential to know what steps to take next. You can refer to this article to learn about post-migration actions: Learn what to do after you move from QuickBooks Desktop to QuickBooks Online.

Let us know if you have other concerns about migrating your data to QuickBooks. We'll be here to help you in any way we can.

@kbs24 

You need to use an importer tool or purchase a 3rd party migration service. Otherwise, your data in your existing account will be overwritten.