The n factor can be calculated by:
(1) In acids, the number of ionisable hydrogen atoms are equal to n factor
(2) In bases, the number of ionisable hydroxyl ions are equal to n factor
(3) In complex compounds, check for total charge on metal
(4) In reactions, the number of electrons move
for compounds like SO2,SO3. we generally observed that when SO3 changes to SO2,there is a change in
oxidation number from +6 to +4. it involves 2 electron. so n factor is 2