Formal Charge = (Valence electrons) - (Non-bonding electrons) - ½(Bonding electrons)
Our goal is to distribute these 32 electrons as bonding pairs (lines) and lone pairs (dots) to satisfy the octet rule for as many atoms as possible. so4 lewis structure
The actual sulfate ion is a resonance hybrid of multiple equivalent structures. In one resonance form, the double bonds are on the top and left oxygens. In another, they are on the top and right. In a third, on the bottom and left, and so on. The true ion is the average of all these forms, where each S–O bond has a bond order of 1.5 (halfway between single and double) and each oxygen carries a formal charge of -0.5. In another, they are on the top and right
The initial structure (Structure A) looks like this: The initial structure (Structure A) looks like this:
Sulfur is less electronegative than oxygen. Therefore, sulfur is the central atom. The four oxygen atoms surround it in a tetrahedral arrangement (though we draw it in 2D with S in the middle and O’s at the four cardinal points).
We represent this by drawing all significant resonance structures connected by double-headed arrows, or more commonly, by drawing a single structure with dashed lines or a circle to indicate delocalized bonding, though this is less precise. The above resonance model (using two double bonds) is excellent for explaining formal charge and bond equivalence. However, it violates a subtle but important rule: in the two-double-bond structure, sulfur has 10 electrons around it (four from each of two double bonds and two from each of two single bonds = 4+4+2+2 = 12? Wait, recalc carefully).