FORMAL CHARGE
The number  of  electrons   officially  assigned    to  an  atom    in  a   Lewis   structure   does    not always  equal
the number  of  valence electrons   of  the free    atom.   The difference  between these   two numbers is  the
formal  charge  of  the atom.   Formal  charge  can be  calculated  using   the following   formula:
where   V   is  the number  of  valence electrons   in  the free    atom,   Nbonding    is  the number  of  bonding
electrons,  and Nnonbonding is  the number  of  nonbonding  electrons.
The charge  of  an  ion or  molecule    is  equal   to  the sum of  the formal  charges of  the individual  atoms
comprising  the ion or  molecule.   In  other   words,  for a   neutral molecule,   the formal  charges of  the
individual  atoms   have    to  add up  to  zero.
Example: Calculate  the formal  charge  on  the central N   atom    of  NH 4 +.
Solution: The   Lewis   structure   of  NH 4 +  is
Place   any extra   electrons   on  the central atom.   If  the central atom    has less    than    an  octet,  try to
write   double  or  triple  bonds   between the central and surrounding atoms   using   the
nonbonding, unshared    lone    electron    pairs.
The HCN structure   above   does    not satisfy the octet   rule    for C   because C   possesses   only    four
valence electrons.  Therefore,  two lone    electron    pairs   from    the N   atom    must    be  moved   to  form
two more    bonds   with    C,  creating    a   triple  bond    between C   and N.  Finally,    bonds   are drawn   as
lines   rather  than    pairs   of  dots.H – C ≡ N:
Now the octet   rule    is  satisfied   for all three   atoms,  since   C   and N   have    eight   valence electrons
and H   has two valence electrons.