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In a Lewis structure, the formal charge on an atom is calculated as:

AV + N − ½B
BV − N − B (where V = valence e⁻, N = non-bonding e⁻, B = bonding e⁻)
CV − ½N − B
DV − N − ½B
Answer & Solution
Correct answer: D. V − N − ½B
Formal charge = (valence e⁻ in free atom) − (non-bonding e⁻) − ½ (bonding e⁻). The atom 'owns' both electrons of a lone pair but only one of each shared pair.
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