Final answer:
Sunspots form in the photosphere, which is the visible surface layer of the Sun, where magnetic fields emerge and interact.
Step-by-step explanation:
Sunspots are dark regions on the Sun where the temperature is comparatively cooler than the surrounding areas, and they are a phenomenon associated with magnetic activity on the Sun's surface. Sunspots form in the photosphere, which is the visible surface layer of the Sun.
The formation involves the Sun's magnetic field, where fields emerge from the solar interior and penetrate the photosphere, often leading to the release of energy in many forms, including solar flares.