A common minimized-formal-charge contributor has one P=O bond and three P–O⁻ bonds. The double bond can be placed on any oxygen, producing four equivalent resonance contributors.
Phosphorus contributes five electrons, four oxygens contribute twenty-four and the −3 charge adds three. Four P–O bonds create a tetrahedral skeleton. Lewis courses commonly use either an all-single-bond charge-separated form or an expanded-octet contributor with one P=O bond.
How to draw PO4 3−
Count 32 valence electrons.
Put phosphorus in the center and attach four oxygens.
Complete all oxygen octets.
Choose the convention required by your course.
The displayed minimized-charge form uses one P=O bond and three P–O⁻ bonds.
Draw four equivalent resonance contributors and add the 3− charge.
Formal-charge conventions
In the displayed contributor, phosphorus and the double-bonded oxygen are zero, while three single-bonded oxygens are −1 each. The all-single-bond form gives phosphorus +1 and four oxygens −1.
Geometry
Four P–O bonding domains surround phosphorus. VSEPR therefore predicts tetrahedral geometry with idealized angles near 109.5°.
Common mistakes
Adding only one electron for a 3− charge.
Forgetting three negative formal charges in the displayed contributor.
Showing one contributor as the only possible Lewis form.