An oxidation state is an electron-bookkeeping assignment to a chemical atom: its electric charge number after the ionic approximation of bonds. It helps identify oxidation and reduction and determine stoichiometry, even for covalent bonds without separate charged ions. In water, each hydrogen has oxidation state and oxygen has ; this does not assert that a water molecule contains two free protons and a free oxide ion.[ref]
Comprehensive definition of oxidation state (IUPAC Recommendations 2016) by Pavel Karen and others. Karen, McArdle and Takats, Comprehensive definition of oxidation state (IUPAC Recommendations 2016), §2, pp. 832–833: definition and equal splitting of same-element bonds
Three conventions answer different questions. Formal charge divides each bonding electron pair equally in a chosen Lewis structure. Oxidation state uses the ionic approximation of bonds. Partial atomic charge instead partitions the actual electron density and depends on that partition. In the ordinary water Lewis structure, every formal charge is zero although the oxidation states are not. Neither bookkeeping convention supplies numerical partial atomic charges.
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