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Question

How do you calculate the formal charge of Nitrate ion?

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Solution

The formal charge of the nitrate anion is of course −1. In the Lewis representation at least 3 of the four participating atoms bear a formal charge.
Explanation:
Formal charge is by definition a formalism; it has no physical reality, but may nevertheless be useful for calculation.
We can write the Lewis representation of the nitrate anion as,
(O=)N+(O)2. The nitrogen centre is quaternized, and bears a positive charge. Why? Because it has a share in 4 bonding electrons: 2 from the the doubly bound oxygen, and 1 each from the 2NO bonds. So with the 2 inner core electrons, the nitrogen centre is associated with 6 electrons ONLY rather than the 7 it requires for electrical neutrality. The nitrogen centre thus bears a positive charge.

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