Draw the Lewis structure (including resonance structures) for the acetate ion (CH₃COO^–). For each resonance structure, assign formal charges to all atoms that have formal charge.

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Formal charge = number of valence electrons - (number of nonbonding electrons+ number of bonding electrons) So the formal charge of hydrogen in HF is 0: Formal charge = 1- [0+ (2)]=0 Number of valence electrons for H Number of electrons that H "owns" in the Lewis structure Similarly, we calculate the formal charge of fluorine in HF as 0: Formal charge = 7 - [6+ (2)]=0 Number of valence electrons for F Number of electrons that F "owns" in the Lewis structure