How to Fill Out PCOR for Transfer to Trust

[Scott Cee]

I'm transferring a property that was originally my primary residence (but is now a rental) into a revocable trust with my spouse.

On the Preliminary Change of Ownership (PCOR) form it asks:

"This property is intended as my principal residence. If YES, please indicate the date of occupancy or intended occupancy."

I assume it's a no, but I'm curious if there are any tax implications.

And if you select NO, do you leave date of occupancy blank or put in original move in date when it was primary?

Just not sure as it was originally my primary and now a rental.

Thank you!