Abstract: | On the basis of density functional theory (DFT), the iron–nitrosyl complex Fe[Me3TACN](NO)(N3)2 (S = 3/2) is studied via the B3LYP hybrid method. Its Raman vibrational frequencies, atomic net charges, and spin densities are analyzed. The related complexes Fe(NH3) (n = 1, 2, and 3) are employed as reference compounds to determine the characteristics of the central iron. Our results indicate that the S = 3/2 spin ground state of Fe[Me3TACN](NO)(N3)2 is best described by the presence of FeII (S = 2) anti‐ferromagnetically coupled to NO0 (S = 1/2) yielding FeII[Me3TACN](NO0)(N)2. This is clearly different from the previous FeIII‐NO? theoretical assignment. © 2005 Wiley Periodicals, Inc. Int J Quantum Chem, 2005 |