Check sibling questions

It is used to tell current status of something



  1. He is an accountant
  2. They are lawyers
  3. We are friends
  4. She dances well
  5. I am a teacher
  6. He writes letters
  7. I speak Hindi



Hence, words in which 'is', 'am' and 'are'  are Simple Present

Also sentences in which first form of verb is used are Simple Present


dances, writes, speak

( Note : Sometimes we use s and some times we do not use s)


Simple Present Tense Rules.jpg


Is, Am, Are Rules and Examples

This we have already learnt in Verbs







More Examples of Is, Am, Are



Now Lets learn the Other Types of Simple Present 

where we sometimes use 's' and sometimes do not with first form of verb.

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.