Formal charge (FC) is an electron-bookkeeping device that gives the charge on a bonded atom in a Lewis structure relative to a nonbonded atom of the same element.
This is equal to the number electrons owned by a non-bonded atom (V) minus the number of electrons owned by a bonded atom, assuming electron pairs are shared in all bonds (NB + ½B).
To calculate formal charge
compare the number of electrons "owned" by a bonded atom to the number owned by the corresponding nonbonded atom. Assume in your count that
- nonbonding electrons at the atom are "owned" by that atom
- bonding electrons are equally shared. Each bonded atom owns one electron of each bond.

NO3– | At N in NO3– 4 bonding = 4 Nonbonded N (Group ) has 5 Formal charge at N = +1
at -O in NO3– 6 nonbonding 1 bonding = 7 Nonbonded O (Group ) has 6 Formal charge at -O = -1
at =O at -O in NO3– 2 bonding 4 nonbonding = 6 Formal charge at =O = 0 |
Note that the sum of the formal charges on the atoms equals the overall charge on the ion.