In this study, a theoretical simulation was performed using the Schrodinger-Poisson method to elucidate the formation factors for two-dimensional electron gas in InGaAsbased HEMTs. No visible change was observed in the carrier density and the potential shape. The inflection point of the energy level and the agreement of the energy level in each dimension were confirmed for the change in the number of carriers in the channel layer. It was found that the number of electrons at this coincidence point almost coincided with the number of electrons in the IV characteristics measured by the previous research for each gate voltage. The change in carrier state suggested that a 2DEG was formed. In addition, by considering the transport of carriers on the crystal lattice plane as a cause of the inflection point of the energy level, it was suggested that it might be caused due to the occurrence of the degeneracy process at a certain moment. From these results, it was experimentally and theoretically shown that the formation of 2DEG was caused by the carrier degeneration and the state change.