A Lewis structure is diagram that shows the arrangement of electrons in the valence shells of a molecule.
Every atom in a molecule is expected to obey the octet rule. The octet rule states that an atom must have eight electrons on its valence shell.
The Lewis structure shows us the the number of electrons on the valence shell of a molecule.
The molecule SO2 contains one sulfur atom and two oxygen atoms. There are no formal charges in the molecule. Formal charges on individual atoms depends on the particular resonance structure that you draw. I have shown here the general Lewis structure of SO2.
Its Lewis structure is shown in the image attached to this answer.
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