• Use am / is / are with the verb to be.

 • I → am

 • He / She / It → is

 • You / We / They → are

• Present simple – positive sentences:

⟹ For he / she / it, add -s / -es to the verb.

 • live → lives

 • work → works

 • have → has

⟹ For I / we / you / they:

Do not add -s / -es / -ies.  Use the base verb only.

• Present simple – negative sentences:

 • do not + base verb

 • does not + base verb

• After do not / does not,

do not add -s / -es / -ies to the verb.

 • does not watch watches 

    • do not watch watches