You can format a USB drive to the NTFS file system in Linux Debian using the following steps:

1. Insert your USB drive into your Linux Debian computer.
2. Open a terminal window by pressing Ctrl + Alt + T.
3. Type the following command to list all the available disks on your system:

sudo fdisk -l

4. Identify your USB drive from the output of the command. It will be listed as a device with a name like /dev/sdb or /dev/sdc.
5. Once you have identified your USB drive, unmount it by typing the following command:

sudo umount /dev/sdb1

Note: Replace /dev/sdb1 with the appropriate device name for your USB drive.

6. Next, you can format your USB drive to the NTFS file system by typing the following command:

sudo mkfs.ntfs -f /dev/sdb1

Note: Again, replace /dev/sdb1 with the appropriate device name for your USB drive.

7. Wait for the formatting process to complete.
8. Once the formatting process is complete, you can safely remove the USB drive by typing the following command:

sudo eject /dev/sdb1

Your USB drive will now be formatted to the NTFS file system and will be able to accept files larger than 4GB.