To draw the Lewis structure for SO2:

         +      –
:O = S – O:
          
:O = S = O:
        
 
Group 16 S(6 × 1) 6 electrons
2O (6 × 2) 12 electrons
total electrons available 18 electrons  
used in two single bonds -4 electrons 
used to complete octets at O -12 electrons 
partially complete octet at S -2 electrons 

 

In general the preferred Lewis structure is one in which the formal charge is minimized.

Positive formal charge at atoms from the second period can be lowered by forming multiple bonds with adjacent atoms that have nonbonding electrons until the number of electrons at the positively charged atom is eight. You have seen this already with NO3.

Atoms from the third period or higher (P and S for example) are larger and can accommodate more than eight electrons about them. Hence, a more favourable Lewis structure for SO2 is one that has a second double bond and no formal charge on any atom.