A formal smooth manifold is a smooth manifold equipped possibly with infinitesimal extension.
In the differential cohesion of synthetic differential infinity-groupoids? these are the spaces locally isomorphic to , where is a Cartesian space and is an infinitesimally thickened point. Here is the underlying reduced manifold.
Section I.17 and I.19 of
Formal smooth manifolds of the simple product form in the category of smooth loci for an ordinary smooth manifold and and infinitesimal space have been considered in section 4 of
For more on this see Cahiers topos