Q1: if I put two tiny homes on wheels end to end with one wall being common, is that a duplex?

@Joe Splitrock So from your experience(and I know your not an accountant) I should send them 1099 even if I don't have there SSN or Tin? I

The ARV is only around $30K because of the size (512 sq ft-- yes, it's tiny!).   

I have some tiny baths and we have mounted wall cabinets to make up the vanity space and used pedestal sinks for a less tight entry, So if you lose a vanity you need somewhere to put stuff. 

It's tiny.

The repairs truly are minor: there is a section of a wooden fence leaning against a chain link fence that needs to be taken to the curb for trash pick up (it is not attached to anything), the concrete floor of the laundry room needs to be painted, the laundry dryer vent was installed backwards, weeds need to be pulled from near the crawl space vent, the front porch railing needs to be scraped and painted, and a few other things along those lines.

In my town I am working on the concept of "accessory dwelling units" (already did one) and tiny houses.

I now live in a 424 square foot 1 bedroom apartment, the last two I was in were very tiny studios, one being only 115 square feet.I cook and I can. 

I have put lots of tiny holes in walls when I was trying to figure out how best to hang a piece of artwork. 

New kitchen (big box store inexpensive white cabinets, Formica counters, new stainless DW and stove, LVT floor), new bathroom ($160 white steel tub, $60 tile, $60 vanity, $15 light bar, $100 toilet, LVT floor) Refinished hardwood in the entire house, fresh paint, all new light fixtures/outlets/switches, new windows, Fresh painted front porch, new deck boards/railings on tiny back deck etc etc..