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In the case of SO4^2-, the total charge should add up to 2-. Since "S" has the lowest ionization energy, it is the central atom and should therefore have a formal charge of zero, which would leave two of the oxygens with a formal charge of 1-. Oxygen is much more likely to have a negative tendency so we would write the correct lewis structure with two double bonds to make this happen. Lowest formal charge and octet followed is ideal.
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