The heading for a business or personal letter includes the return address and the date. Write the heading on the upper-right-hand corner of the page.
- Write the address
Write the first part of the return address on the first line of the heading. Then, write the city, state and zip code on the second line. If the stationery contains the return address on a letterhead, omit the address lines.
- Write the date
Skip a line, and write the full date without abbreviations.
- Write the recipient's address
Some writers also include the recipient's address. Write the two-line recipient address on the upper-left corner of the page.