I don't know what formatting something to Linux is (ext2, ext3...? - Linux is not a file system, but on operating system!), but anyway:
Windows refuses to format anything bigger than 32 Gb to FAT32 to try and force you to use NTFS (a windows filesystem, although linux can now read and write it too). To format to FAT32 over that limit, try either Swissknife or fat32format.