1099 requirements for 2025 are now available through Bug 38342920, posted in My Oracle Support
For setup changes, see Doc ID 3102721.1 - EAP WTHD25: For 1099 Reporting Year 2025, What Setup is Required to Implement the IRS Changes For Forms 1099-NEC and 1099-MISC?
Note: Bug 38342920 - AP: NEW 2025 IRS REQUIREMENTS FOR REPORTING 1099-NEC/MISC, must be applied along with the required setup, before applying Bug 38479968 - 1099 Update for 2025 (Fix ETA 11/14/2025).