Lewis structure
A key step is drawing the Lewis structure of the molecule (neutral, cationic, anionic): atom symbols are arranged so that pairs of atoms can be joined by single two-electron bonds as in the molecule (a sort of "skeletal" structure), and the remaining valence electrons are distributed such that sp atoms obtain an octet (duet for hydrogen) with a priority that increases in proportion with electronegativity. In some cases, this leads to alternative formulae that differ in bond orders (the full set of which is called the resonance formulas). Consider the sulfate anion ( with 32 valence electrons; 24 from oxygens, 6 from sulfur, 2 of the anion charge obtained from the implied cation). The bond orders to the terminal oxygens do not affect the oxidation state so long as the oxygens have octets. Already the skeletal structure, top left, yields the correct oxidation states, as does the Lewis structure, top right (one of the resonance formulas):