One unit being owner occupied doesn't change the number of units there.

Heck I bought a “four plex” where there was an “owner’s storage area” exactly the same size as the other 4 units. :-). .  

For example in many jurisdictions I can STR units in a duplex but cannot STR an ADU (some jurisdictions will let you STR if you owner occupy).

The #1 reason that Landlords fail, according to the American Apartment Owners' Association, is the landlord's failure to manage to the lease.  

I am a property owner in central Texas of a multi-family home.

Targeting Section 8 housing?

Quote from @Youssef Pullman: Where do you guys get your cold calling lists from in dallas , Houston texas , am struggling finding a good data to work with and i have a team of 2 cold callersHey Youssef, I am the owner of DealMachine.

The current price of the house is worth about $900000.

My CPA was unsure... do you issue 1090-NEC for the difference between 1099-K and 1099-MISC or do you double up the income (i.e. 1099-NEC for gross rents from PM, 1099-K of the net owner distribution on 1099-K, then owner reports double income and puts a line item expense for the 1099-K since 1099-MISC covers gross rents).You need a new accountant lolPM issues 1099-MISC, not NEC for rental income paid to property owners.You would still issue the rental income paid to the owners regardless of the payment method.The Property Owners should add an expense line item on Schedule C stating that income reported twice on Form 1099 to offset any duplicated amount.

There is also an ad on small "house" which is also being rented.