How is a Condominium / Apartment Building fiscally identified?

Question

A condominium is a fiscal entity which in many cases must pay taxes just like an individual or a company, for instance a condominium might rent part of its spaces and hence produce an income or it may be subject to taxes.

Now an individual in USA is fiscally identified by its SSN and Employer Identification Number (EIN) also known as a Federal Tax Identification Number, what about the condominium?

Answer 1

In such cases, it has a EIN, like any business would. Even absent the rent you suggest, the condo should have reserve funds, similar to an individual's emergency account, only more codified as to level and flows. These funds should be earning interest.