Dear student
In HCHO
The carbon centre is sp2−hybridized.........
There are 4 valence electrons to distribute around carbon. Three of these electrons are sp2−hybridized, and they form 2×C−H, and 1×C−O, bonds. The fourth carbon electron remains unhybridized, and can overlap with an oxygen electron to form a π−bond, above and below the plane of the sp2 framework.
A Lewis structure of H2C=O reflects this arrangement. Most of the time it is supplied in the lab as formalin, an aqueous solution. Paraformaldehyde, (CH2O)3 is a cylic trimer, that can be used as a substitute.