When is US 1099 Electronic Media Report format updated in Oracle?

Summary: Not able to locate anywhere in Oracle docs-- The US 1099 Electronic Media Report generates summarized US 1099 information in electronic format, as required by the United States Internal Revenue Service. The IRS makes yearly updates to the format for the US 1099 data.
As the IRS makes updates from year to year, when is US 1099 Electronic Media Report format updated in Oracle?

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Version (include the version you are using, if applicable): Oracle Fusion Payables Cloud Service

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