Which of the following structures is the most preferred and hence of lowest energy for SO3?
For a given species, Formal charges help in the selection of the lowest energy structure from a number of possible Lewis structures. The lowest energy structure means the structure with the smallest formal charge on each atom of the compound. A Lewis dot structure is preferable when all formal charges are zero.
For Lewis structure of SO3,
Formal charge on S atom = 6 - 0 - 1/2 x 12 = 0
Formal charge on three O atoms = 6 - 4 - 1/2 x 4 = 0