Anterior cingulate cortex (ACC) input to the claustrum is required for top-down cognitive control of action. By virtue of its widespread cortical connectivity, the claustrum is anatomically situated to process and broadcast top-down signals from ACC to downstream cortices. To gain a deeper understanding of claustrum processing mechanisms, it is first critical to identify the projection neuron subtypes within claustrum, the intrinsic and extrinsic components regulating their firing, and the differential innervation of cortex by projection neuron subtypes. To this end, we used whole-cell patch-clamp electrophysiology in adult mouse brain slices to distinguish two spiny projection neuron subtypes in claustrum, referred to as type I and II neurons, and three aspiny interneuron subtypes, referred to as type III, IV, and V neurons. In response to optogenetic ACC afferent stimulation, type II neurons preferentially burst fire relative to type I neurons. This burst firing is calcium-dependent and is optimized by voltage-gated potassium channels. Finally, we find that visual cortices, parietal association cortex, and ACC receive input from type I and II neurons in differing proportions. These data reveal the diversity of claustrum neurons and mechanisms by which claustrum processes ACC command for spatiotemporal coordination of the cerebral cortex.