No, there is no such requirement to format the computer before installing windows. It is totally based on what you want to do while installing window. A windows machine stores its operating system related files in C drive.

What format does a hard drive need to be to install Windows 10?

Right-click the new hard drive and select the Format option. In the “Value label” field, confirm a new name for the storage. Use the “File system” drop-down menu, and select the NTFS option (recommended for Windows 10).

Should I wipe my hard drive before reinstalling Windows?

Wiping your hard drive prior to reinstalling Windows 7 is the preferred installation method, and ensures optimal performance. You may perform a clean installation even if you’re reinstalling an upgrade edition of Windows, but in that case you must wipe the drive during the installation process and not before.