If you’re turning your tiny home into an MTR, good screening is also key—maybe even more than with a long-term rental.Not all background checks are the same!

I’ve always thought the major corporations would want to stay away from tiny homes.

@Abigail JoannaAdding a tiny home as an ADU can generate immediate rental income and help offset your mortgage, but it depends on your local zoning laws, financing options, and long-term investment goals.

@Zachary Freeman- How do the utilities work on the tiny home?  

I have been told that RV outfitters may carry more as these units are used in trailers and large (bus type) RVs.Another thing to keep in-mind is that an all-in-one (washer/dryer) unit will be foreign to your tenants.  

Tiny homes and many manufactured homes are not considered real property so loans on those will not be mortgages but you might look at a SBA small business loan.I am assuming the zoning will allow this kind of operation.

For Owner Carry-Back, what are the guidelines or rules/ regulations that should be followed? 

I'm also working with a tiny home company.

For example every parcel in Dahlonega allows for 2 dwellings and they allow tiny homes...lastly side note, our friends family owns an incredible geodome destination eco resort in Patagonia, check this out!

Section 179 allows immediate expensing of assets, but the deduction is limited to your taxable business income.If your net business income (before the deduction) is only $16,962, then that’s the max you can claim in the current year—the rest carries forward to future years.The $18,308 total includes both this year’s deduction and carryover depreciation from last year’s furniture.Why This Matters for You:Your lender wants to see $19K on Line 13 as an add-back for cash flow purposes.Your CPA can’t legally put the full $19K if your business income limits the deduction.However, reclassifying some expenses (like moving office expenses into capital assets) could increase your taxable business income, allowing more Section 179 deduction this year.Discuss with your CPA about reclassifying expenses (e.g., reducing "office expenses") to allow more Section 179 depreciation.