Formatting Memorandums (Memos)
The rough draft of a memo begins with a standard format of headings and is followed by the
body or message. Like the addresses and salutation (Dear Mr. Roberio:) in a letter, headings
make a document recognizable as a memo. Five elements usually appear at the top of a memo:
MEMORANDUM(use 16 point bold font for this heading)
TO: (use 12 point bold font for this heading)
FROM: (use 12 point bold font for this heading)
DATE: (use 12 point bold font for this heading)
SUBJECT: (use 12 point bold font for this heading)
Caption The word Memo or Memorandum should be placed at the top of the page. Some
preprinted memo forms and most computer software packages provide the caption for writers.
To Line In the TO section, you name your audience. You can name one person, such as Joanna
Jett, or you can name a group, such as the Employee Benefits Committee or Sterile
Manufacturing Division. On occasion, you may need to name several readers who are not
connected by a unit or committee. In this case, you may simply list their names.
Memorandum
TO: Alec Abernathy Hector Cruz
Ruth Braxton Bernice Spencer
Wesley T. Crawford Ann Ziegler-Lee
FROM: Ann Delrio Ann Delrio
FROM Line After the FROM heading, you list the name or names of the sender of the message.
If you are the only person responsible for the message, your name appears. If the memo comes
from a group, the group or unit name is listed, such as FROM: Jefferson Jazz Band.
Initialing or signing is especially important on memos that deal with important legal or
organizational matters. Memos become legal documents that can be used in a court of law when
they are signed and dated. In addition, your initials or signature tells your reader that you have
reviewed the memo and accept responsibility for the message, especially if someone else typed
the document.
DATE Line The DATE line usually appears after TO and FROM and before the SUBJECT
line. It also can appear in the upper right corner across from the TO line. You can choose
between two styles for writing the date: international (also called military in the United States) or
traditional. Ex. 27 January 2006 (international) & January 27, 2006 (traditional).
SUBJECT Line In most memos, the SUBJECT line logically appears as the last of the
headings. It announces the point of the memo immediately before you develop that point. You
may see terms such as Reference, Regarding, or Re (which comes from the Latin res meaning
“thing” or “matter”) used in the dame way as the word SUBJECT. In addition to helping the
reader predict the topic, the SUBJECT line distinguishes one message from another and focuses
the writer on one main idea.
A memo should cover only one main point. Writers who have two messages for the same
audience should write two memos.
SAMPLE OF A FORMATTED MEMO (BPA STYLE)
MEMORANDUM
TO: Tom Carlson, Julie Smith, Roger Meyer, Edna Renick
FROM: Harvey Rosen
CC: Nancy Wells, CEO (type this line only when you are sending a copy to someone)
DATE: September 9, 2003
SUBJECT: Mandatory Payroll Deductions
It has come to my attention that some employees believe that payroll deductions are optional.
Please share the following information with the employees in your respective departments. It
can be found on page 23 of our Personnel Manuel.
Professional Business Associates is required by law to make certain deductions
from your paycheck each time one is prepared. Among these are your federal,
state, and local income taxes and your contribution to Social Security as required
by law. These deductions will be itemized on your check stub.
I’ve attached the Compensation section from our HR Manual for your reference. Highlights from
this section are listed below.
1. Direct Deposit
2. Payroll Deadlines
3. Making Changes to Tax Withholdings (W-4)
4. W-2 Form-by January 30th of each year, current and former employees are provided W-2
Form for income tax purposes
If any of your employees have questions, please let me know and I’ll be more than happy to
address them on an individual basis. Thank you for your time and attention to this matter.
Your initials
Enclosure or Attachment (use whichever is appropriate, if any)
Memo- Second and Subsequent Page Headings
Top Margin: 1”
At Left Margin:
Name of Addressee or Company
Page 2 (at top left margin, key the word Page followed by the page number)
Date
Spacing of Heading Information: SS
Spacing after Date in Heading to Body: DS(to ensure one blank line before body text)