The format of a business memo differs in two significant ways from that of a business letter: 1) it does not include an inside address and, 2) it does not include a salutation or a complimentary close. Those elements, all of which are required in a business letter, are not required in a business memo.
There are only two formatting decisions to make, each of which is a simple matter of preference. The heading may be formatted either vertically or horizontally and the body in either a full or modified block style.
Full Block Style: Left justified, single-spaced paragraphs separated by a double space.
Modified Block Style: Indented, single-spaced paragraphs not separated by a double space.
Secondary Pages: All but the first page should include a header containing the recipient's name, the page number, and the date.
The three elements of a business memo are the title, the heading, and the body. When additional notations are required they should be justified to the left hand margin two spaces below the body.
Each of these elements is governed by standard rules that you will see applied in the samples found in the Business Writing Room. Formatting tips and useful information about each element of a business memo can be found by clicking the selections found on the menu bar at left.