The oxidation state of S atom in [HSO4]− is
+6
Since this is not a neutral compound the sum of oxidation numbers of all the elements will not be equal to 0 here. Instead, it will be equal to the charge on the ion.
We know that
O.N. of (O) = -2
O.N. of (H) =+1
Let the oxidation number for sulphur be x
So we can formulate the equation of oxidation numbers as given below.
[HSO4]−⟹1+x+4(−2)=−1
x=+6
Hence, the oxidation number of sulphur in [HSO4]− ion is +6