Pressing Alt + Enter inserts what is called a Line Feed character, which inserts a new line. There other ways to insert the Line Feed character in VB.
The first is by adding character number 10:
“Line 1″ & Chr(10) & “Line 2″
The second is by adding the command vbLf:
“Line 1″ & vbLf & “Line 2″
Example with new line: