Does IRIS need first and last name in separate columns?

Yes for an individual. In the tax year 2025 1099-NEC guidelines, first name and last name are each required when the name type is I, with middle name and suffix in their own optional columns.

Can a name in the IRIS CSV have an apostrophe or a period?

Not in the first, middle, last or suffix columns. The guidelines allow only alphabet letters, blanks and hyphens there.

How long can each name be?

20 characters for each of first, middle, last and suffix. A business name line is 40.

Splitting a name into first, middle and last for IRIS

An accounting export has one Vendor column. The IRIS template has four name columns for a person and two lines for a business.

Worked examples

In your list	Read as	First (Y) or business line 1 (W)	Middle (Z)	Last (AA)	Suffix (AB)	Note
Patrick J. O'Brien Jr.	Individual	Patrick	J	OBrien	Jr
Delgado, Maria Elena	Individual	Maria	Elena	Delgado		"Last, First" order read
Mary-Anne St. James	Individual	Mary-Anne		St James
Juan Carlos Garcia Lopez	Individual	Juan	Carlos Garcia	Lopez		Check against the W-9: it has more than three words; "Carlos Garcia" was read as the middle name
Dana Whitfield CPA	Individual	Dana		Whitfield		"CPA" read as a credential and left out
SMITH JOHN A	Individual	SMITH	JOHN	A		Held as an error until you confirm: the last name would be one letter ("A"); the name may be written last name first
Bright Path Consulting, L.L.C.	Business	Bright Path Consulting LLC				Name type B. Periods and commas removed

These rows are produced by the same code the fixer runs, so the table and the tool cannot disagree.

The rule for each name column

Col	Field	Rule in the tax year 2025 guidelines
Y	Recipient First Name	"Required if Name Type = "I""; "Length: Max 20 characters"; "May only contain alphabet letters, blanks ( ) and hyphens (-)"
Z	Recipient Middle Name	"Length: Max 20 characters"; same characters
AA	Recipient Last Name (Surname)	"Required if Name Type = "I""; "Required if First Name is filled out"; "Length: Max 20 characters"
AB	Recipient Suffix	"Length: Max 20 characters"; same characters

So an apostrophe (O'Brien), a period (J.) or a comma has to go, while a hyphen (Mary-Anne) stays. A credential such as CPA or MD is not part of the name on a W-9 and is left out. When a name can be read two ways, the fixer holds the row for you instead of guessing.

Fix the whole file at once

Drop in your blank IRIS template and your spreadsheet. Perfrow cleans every row, tells you which ones need you, and writes CSVs of at most 250 records. It runs in your browser, so names and TINs stay on your computer.

Open the 1099-NEC CSV fixer

Questions

Does IRIS need first and last name in separate columns?: Yes for an individual. In the tax year 2025 1099-NEC guidelines, first name and last name are each required when the name type is I, with middle name and suffix in their own optional columns.
Can a name in the IRIS CSV have an apostrophe or a period?: Not in the first, middle, last or suffix columns. The guidelines allow only alphabet letters, blanks and hyphens there.
How long can each name be?: 20 characters for each of first, middle, last and suffix. A business name line is 40.

Sources (fetched 2026-11-10)

Other answers: Late penalty calculator · $2,000 threshold · 10-return e-file rule · Due date · Vendor list template · CF/SF states · Forms with CSV guidelines · TCC timing · Boxes 1a to 1d · All 54 columns · Required fields · Character limits · State codes · 250-record limit · Why files get rejected · Scientific notation · ZIP code format · Date format · Line breaks · Extra spaces · Periods and # · $0.00 cells · Y/N check boxes · Tax year · Error types · Headers do not match · From QuickBooks · TIN format · Key dates