Penny Said:

what is the proper layout for a business or formal email?

We Answered:

Email by its nature is not a very formal communication method. But you can replicate the basic structure of a business letter. it is not necessary to include the address block at the top as you would for a written letter, but you can begin it "Dear Sir" or whatever is appropriate, use a standard paragraph structure, and end it with "Sincerely" and your name, title, contact information, etc.