[updated] | So4 Lewis Structure

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.

Connect each oxygen to the sulfur with a single bond (a line representing 2 electrons). This uses up (4 \text bonds \times 2 \text electrons = 8) electrons. 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. Our goal is to distribute these 32 electrons

Formal Charge = (Valence electrons) - (Non-bonding electrons) - ½(Bonding electrons) The actual sulfate ion is a resonance hybrid