Write a new paragraph when you begin a new idea. Look for places in your letter where one idea ends and another begins. For example, in a letter to the editor in which you express your desire for lower property taxes, one main idea would be that it would make the city more appealing to those who live outside of your city to relocate there. Another main idea would be that it would lower taxes for those who own property in the city.
Press "Enter" and then "Tab" to create a new paragraph in most word processing programs. This procedure will begin a new paragraph that is indented. To create the next paragraph, press "Enter" and then "Tab" again, which will create an indent but no line space. Alternatively, press "Enter" twice and then "Tab," which will create a line space and then an indent. This is known as the indented format.
Press the "Enter" key twice to create a line space that serves a function similar to the paragraph indent. This style of paragraphing, known as the block format, differs from the indented format in that the line spaces -- and not the actual indentation of the text -- signals a new paragraph.
Create a paragraph indent after your name, address and zip code at the top of your letter by pressing "Enter" twice. Then press "Enter" twice again before your salutation. Finally, press "Enter" twice again and begin the body of your letter.
Press "Enter" twice when you are finished with the body of the letter to create paragraph indents or two line spaces. Add a closing, such as Sincerely.