I have only a partial answer. My first rewards from the Smartly card were earned on 12/19/24. By 12/31, the cash value was still only about $10 (less than the threshold for a 1099). I did not redeem any rewards until January of 2025. Regardless, when I go to the Tax Documents section while logged into the web site, it only show checking, savings, and my HELOC. None of the 3 credit cards I have with them are listed. I am not sure if this rules out getting a 1099, but leans in that direction.

I am also curious for more data points on this.