The list of all the format options of the gq command in vim?

In Vim, the

'formatoptions' setting controls how automatic text formatting is performed. It accepts a string of single-character flags, each enabling a specific behavior. You can view the current value in your Vim session with the command :set fo? or get a detailed explanation of all flags using the Vim help documentation via :help fo-table. 

The common and widely recognized formatoptions flags are:

• t: Auto-wrap text at the width specified by the 'textwidth' option.
• c: Auto-wrap comments at 'textwidth', automatically inserting the current comment leader character(s) (defined by 'comments' or 'commentstring').
• q: Allow formatting with the gq operator.
• r: Automatically insert the current comment leader after pressing <Enter> in Insert mode.
• o: Automatically insert the current comment leader after pressing o or O in Normal mode.
• n: Recognize numbered lists when formatting, using the pattern defined in 'formatlistpat'. This helps avoid joining list items into a single paragraph.
• b: Auto-wrap text (backwards) when a line grows longer than 'textwidth'. The line is broken at the last white space before 'textwidth'.
• v: Vi-compatible auto-wrapping (wraps at 'textwidth' in Insert mode).
• j: Delete comment characters when joining lines using the J command.
• l: Leave long lines as they are when entering Insert mode; only format if a line explicitly exceeds 'textwidth' due to typing.
• m: Join with a space between the joined lines if there isn't one already.
• p: Do not auto-wrap paste. When pasting text in Insert mode, do not apply auto-wrapping based on 'textwidth'.
• u: Undo separate; make an undo command revert one line at a time instead of the entire paragraph formatting operation.
• 2: Keep the indent of the second line when a paragraph is formatted (useful for some programming styles).
• 1: Do not break a line after a single character (e.g., prevent single-letter words from being alone on the next line). 
• a: Automatic formatting of paragraphs (changes are immediately reformatted). 

The default value is typically tcq. To add an option, you can use :set formatoptions+=<char>, and to remove one, use :set formatoptions-=<char>.