The verb to be describes the identity, qualities, or condition of a person or object. Use the following to form the present tense of the verb to be.

• I am : I am serious.
• You are : You are my friend.
• She is: She is busy.
• It is : It is wrong.
• They are : They are good.
• We are : We are happy.

1. Simple Present Tense: Positive Sentence

1. I am ready.
2. She is my friend.
3. They are twins.
4. The flowers are yellow.
5. The flashlight is in the tent.
6. The fridge and counter in the kitchen are dirty.
7. I am tired today.
8. We are busy.
9. The toys are in the basement.
10. The ribbons in my hair are pink.
11. The kitchen is very small.
12. The vacuum is in the closet.
13. He is nice.
14. The microwave oven is in the kitchen.

2. Simple Present Tense: Negative Form

Place not after the verb to be to create the negative form of the present tense. Some examples of the negative form of the simple present tense are:

1. She is not my sister.
2. My neighbors are not Spanish.
3. My sister-in-law is not Italian.
4. Diane is not pregnant.
5. The limes are not sour.
6. The bus is not empty.
7. The kids are not early for class today.
8. The drawers are not empty.
9. It is not a nice city.

• You aren’t a student.
• She isn’t happy.
• I am not ready.

Simple Present Tense: Question Form

Place the verb to be before the subject to create the question form of the simple present tense.

1. Is the bus empty?
2. Is he your teacher?
3. Is it expensive?
4. Are you serious

Simple Present Tense 
To Have

Here are some examples of the positive form of simple present tense using the verb ‘have‘.

1. The cat has white paws.
2. I have a peanut butter sandwich for lunch today.
3. Maria has a red velvet skirt.
4. We have a nice landlord.
5. Jessica has a terrible headache.
6. We have a good housekeeper.
7. She has a lot of dandruff.
8. Tony has very good skills.
9. The milk has a weird taste.
10. The house has a green roof.
11. It has a short tail.
12. We have a day off next week.
13. I have a warm sleeping bag.
14. My sister has purple eye shadow.

Place do not or does not before the verb to have to create a negative sentence. It is important to note that have is always used in the negative form and never has.

1. We don’t have a satellite dish on the roof.
2. I don’t have a surprise for you.
3. Jimmy doesn’t has a fast snowmobile.
4. We don’t have many good books about antique jewelry.
5. She doesn’t has a lot of customers.
6. My brother-in-law doesn’t has a screwdriver.
7. The clown doesn’t has a big red nose.
8. I don’t have long straight hair and bangs.
9. She doesn’t has fantastic news.

Place do or does before the subject to create questions with the verb to have. As with the negative form, have is used for all persons and never has.

Some examples of question form are:

1. Do you have a pink eraser?
2. Does he have my phone number?
3. Do they have everything they need?
4. Do we have the same scarf?