Carbon has four valence electrons and is typically tetravalent, meaning it can form four covalent bonds by either sharing its electrons or accepting electrons from other atoms. In terms of accepting electrons, carbon can gain up to four additional electrons to complete its outer shell, achieving a full octet.
However, in practical bonding scenarios, carbon typically shares its electrons with other atoms rather than fully accepting them. When it forms ionic bonds (which is less common for carbon), it could theoretically accept up to four electrons, but this is not a typical bonding behavior for carbon. Most often, carbon participates in covalent bonding, sharing its valence electrons with other atoms.