Will I be issued a Form 1099-MISC or 1099-K by the businesses, charities, or individuals that I work for or render services to for which payment is facilitated by the GigSmart app?

You will not receive a 1099-MISC or 1099-K.

No, you will not receive Form 1099-MISC for payments facilitated by the GigSmart app. Refer to IRC 6041, which states that payors are not required to file the informational return Form 1099-MISC with respect to payment transactions because the transaction is a third party network transaction, facilitated by the GigSmart app, which is subject to reporting under IRC 6050W, not the traditional 1099-MISC reporting under 6041.

For more information read our blog Your Guide to Filing Gig Economy Taxes.