One of my Seton Hill Students, Traci Castelberry, asked me what format is used for OEL manga scripts. The answer is that there are as many formats as there are writers and the only really important thing is that it be clear to the artist what it is you're trying to say. Here's an example of the format I use, from my script for THE NIMBLETONS:
(unfortunately, Typepad won't let me indent text. So the dialoge (IN CAPS) should have the speaker's name flush left, followed by an indentation 2.5 inches into the page, at which point the actual dialogue starts, and if the dialogue is long enough to wrap around, the second line should also be indented 2.5 inches.)
Panel 1: Locke and Vale. Locke is trembling with rage. Vale remains cool and calm. In fact, he's examining the nails on one hand, checking his manicure.
VALE: AS YOUR GUARDIAN, I'VE TOLERATED
YOUR LITTLE TRYSTS WITH THE STABLE BOY, BUT I'M AFRAID THIS IS BEYOND THE PALE.
LOCKE: TOLERATED? YOU BLACKMAILED ME
Panel 2: Locke is overcome with shame. He looks away, blushing.
LOCKE: ...SUBMITTING TO YOUR DESIRES.
Panel 3: Large panel. Vale stands close behind Locke, his hips pressed against Locke's ass. Vale has one hand tucked inside Locke's coat and is fondling one of his nipples. Locke is blushing.
VALE: AND IT'S BEEN SUCH FUN...
LOCKE (SFX): SHUDDER.
VALE: ...BUT THERE'S MORE TO LIFE THAN
FUCKING, ISN'T THERE? MONEY FOR INSTANCE...
LOCKE: YOU KILLED SAM.