The correct formula used to determine the formal charge $\left(\mathrm{Q}_{\mathrm{f}}\right)$ on an atom in…
The correct formula used to determine the formal charge $\left(\mathrm{Q}_{\mathrm{f}}\right)$ on an atom in the given Lewis structure of a molecule or ion is
( $\mathrm{V}=$ number of valence electrons in free atom, $\mathrm{U}=$ number of unshared electrons on the atom, $\mathrm{B}=$ number of bonds around the atom)
Formal charge $\left(Q_f\right)$ on an atom $=[$ Total number of valence electron in the free atom (v)]
-[total number of non bonding/unshared electron]
-[number of bond around the atom]
$\begin{aligned} & \therefore Q_f=V-(U)-(B) \\ & Q_f=V-(U+B)\end{aligned}$