If you work a long text in a cell and want to have it into different lines, you can use "Alt+Enter" to break the text cell by cell.
However, when working with a large data or merging with text, to include a line break to divide the text into different lines, you may use the line break CHAR function. CHAR(10) returns a line break.
For example, you have a large address worksheet, in which the address, city, country and postcode are in different cells. When you merge them together in one cell, you may want to include some line breaks. The line breaks are also very helpful to the mailing merge in Word.
=A2&", "&CHAR(10)&B2&", "&C2&CHAR(10)&D2
Where CHAR(10) is the line break.
", " is to connect the text and make them look better.
Please note: in some situations, after you enter the formula, the merged text is still in one line in the cell.
When this happens, you need to wrap the text by clicking the "Wrap Text" command in the "Home" tab from ribbon.