Unfortunately Access emits SQL from its designer in a less than ideal format.  The point of the SQL Format function is to make the SQL into a much better format.  Note that the Configuration is used to control many of the formatting features.

Before Formatting:   As output by Access query SQL


     

After Formatting:   With Split List Size =1, "Remove ( ) in WHERE" option set,  and  default Split Words as shown in the Configuration


     


After Formatting:   With Split List Size =3, "Remove ( ) in WHERE" option not set,  and  Split Words with "ON" removed