I purchased a condo unit at a 3-unit condo complex in Marblehead, MA last year. The condo trust/association has a bank account in which condo dues are deposited and common condo bills are paid from. I discovered that the association/trust does not have an EIN (employment identification number) so the bank account is under one of the trustee's SSN (social security number). A also found out that no federal or state taxes were ever filed. My questions are: 1. How do we get an EIN number for a trust/association that was formed more than 30 (thirty) years ago? 2. Do we have to file federal and MA state taxes?