In ammonia (NH₃), a nitrogen (N) atom is singly bonded to three hydrogen (H) atoms. Its molecular structure is shown below.

Let us calculate the formal charges on N and H and then determine the formal charge of NH₃.

Nitrogen

V = 5, N = 2, B = 6

Therefore,

q_f = 5 – 2 – 6/2 = 0

All Three Hydrogen Atoms

V = 1, N = 0, B = 2

Therefore,

q_f = 1 – 0 – 2/2 = 0

The net formal charge is: 0 + 3 x 0 = 0

The formal charge of NH₃ is zero. It means that ammonia in its most abundant form is neutral.