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For H2SO4 we have a total of 32 valence electrons. Put a pair between the atoms. We're forming chemical bonds here. We've used 8, 10, 12, and then around the outside to fill the octets on the Oxygens, 14, and 32.So this looks like a pretty good Lewis structure for H2SO4. In the H 2 SO 4 Lewis structure Sulfur is least electron electronegative atom and goes in the center of the Lewis structure. 2  When we have an H (or H2) in front of a polyatomic molecule (like CO 3, SO 4, NO 2, etc.) we know that it's an acid.
S can form up to 6 bonds with oxygen in the compound SO3. That is, three double bonds. Look up expansion of the valency octet. The S atom has 12 electrons in its outer level in SO3. because sulfur is larger than oxygen, it does have the ability to expand its valence shell and form more than two bonds. In other words, the Octet Rule only really works for the smaller atoms, and is easily violated on larger ones. For example, in H2SO4, the sulfur atoms is bonded to 4 O atoms.