The initial structure (Structure A) looks like this:
The actual sulfate ion is a resonance hybrid of multiple equivalent structures. In one resonance form, the double bonds are on the top and left oxygens. In another, they are on the top and right. In a third, on the bottom and left, and so on. The true ion is the average of all these forms, where each S–O bond has a bond order of 1.5 (halfway between single and double) and each oxygen carries a formal charge of -0.5. so4 lewis structure
We started with 32 electrons. After using 8 for bonds, we have (32 - 8 = 24) electrons left (or 12 lone pairs). Oxygen atoms are greedy for electrons. To satisfy the octet rule, each oxygen needs 6 more electrons (3 lone pairs) around it. (4 \text oxygens \times 6 \text electrons = 24) electrons. Perfect. The initial structure (Structure A) looks like this: