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3.1 Present simple

Form: present simple

verb / verb-s

Affirmative

SubjectVerb (present tense) 
I
You
We
You
They
work well.
He/She/It works

The present simple form of the verb is identical to the base form in all persons except the third person singular. The third person singular is formed by adding -s to the base form. Note the changes in spelling:

work » works
live » lives
stay » stays
try » tries
(a final -y changes to -ie- after a consonant)
wash » washes; kiss » kisses; watch » watches; box » boxes (we add -es after -sh, -s, -ch and -x)
go » goes
(we add -es)
do » do
es (we add -es)
have » has

Negative

In the negative, we use the auxiliary do + not followed by the bare infinitive in all persons except the third person singular. In the third person singular we use does + not:

SubjectAuxiliarynotVerb (bare infinitive) 
I
You
We
You
They
do not work well.
He/She/It does

The contracted forms don't and doesn't are often used instead of do not and does not in spoken and in informal written language.

Interrogative

In the interrogative, we use the auxiliary do followed by the subject and the bare infinitive in all persons except the third person singular. In the third person singular, we use does:

(Question word)AuxiliarySubjectVerb (bare infinitive)
How do I
you
we
you
they
work?
does he/she/it

The verb BE in the present simple

The verb be has irregular present tense forms. In the present simple, the auxiliaries do and does are not used in the negative and interrogative if the main verb is be:

AffirmativeNegativeInterrogative
I am at home.
You are at home.
He/She/It is at home.
We are at home.
You are at home.
They are at home.
I am not at home.
You are not at home.
He/She/It is not at home.
We are not at home.
You are not at home.
They are not at home.
Am I at home?
Are you at home?
Is he/she/it at home?
Are we at home?
Are you at home?
Are they at home?

The following contracted forms are often used in spoken and in informal written language:

I am » I'm
you are » you're
he/she/it is » he's/she's/it's
we are » we're
you are » you're
they are »
they're

are not » aren't
is not »
isn't

Present simple for present habits and states

The present simple tense is used to express repeated, habitual actions in the present. Adverbs of frequency, such as always, usually, regularly, frequently, often, sometimes, rarely, seldom, occasionally and never, and adverb phrases, for example, every year, once in a blue moon and three times a day, are often used with this tense:

What's the first thing you usually do when you get up in the morning?
I go to the gym twice a week.

Every 15 minutes, someone dies as a result of an alcohol-related collision.

The present simple is also used to refer to states that exist at the time of speaking:

My sister lives in Canada.
George likes pudding.
This house is really beautiful.

Present simple for general truths

The present simple is used to express facts that are always true or events that always happen. This use is often described with the term "general truth":

A magnet attracts iron.
The sun rises in the east.
Water boils at 100 degrees Celsius.