| Step 1: Determine the total number of valence electrons available | Group 14 C(4 × 1) | 4 electrons |
| 2O (6 × 2) | 12 electrons | |
| Total for Step 1 | 16 electrons | |
| Step 2: Connect central atom to outer atoms by single bonds | Used in Step 2 | –4 electrons |
| Step 3: Complete octets at outer atoms No more electrons! | Used in Step 3 | –12 electrons |
| Step 4: Check for octet at central atom. If fewer than 8 need additional electrons | Count electrons at C | 4 electrons |
| Number of electrons required | 4 electrons | |
| Step 5: If the octet is incomplete, move non-bonding pairs from oxygen to between central atom and oxygen to increase the number of electron pairs at the central atom | Use two non-bonding pairs at O to complete octet at carbon (two new bonds) final structure | |