Am I required to issue a W2 to GigSmart workers?

Requesters are not required to provide W2 forms.

No, you will not be required to issue a W-2 to workers you hire and pay through the GigSmart app because the GigSmart workers are not classified as your employees. Instead, GigSmart workers are classified as independent contractors. For more information, see IRS Publication 15 and/or 15-A.