The document discusses the rules for conjugating verbs in the third person singular present simple tense in English. It states that for most verbs, the base form plus 's' is used for third person subjects (he/she/it). However, for verbs ending in a vowel followed by 'y', just the 'y' changes to 'ies'. An exception is listed for verbs ending in a consonant and 'y', which do not change. Finally, verbs ending in 'o', 'ss', 'sh', 'ch', 'x', 'z' add 'es' for third person subjects.

1. assuntac/esl/grammar/presentsimple tense posters
Present Simple Tense - He/She/It
(3rd person singular)
1)In general: Verb + s
I read → she reads
I walk → he walks
2) Verbs ending in a vowel (a,e,i,o,u) + y
I play → he plays
I say → she says
BUT verbs ending in a consonant (b,c,d,f..) + y
* I study → he studies
* I fly → it flies

2. assuntac/esl/grammar/presentsimple tense posters
3) Verbs ending in – o, ss, sh, ch, x, z + es
I go → She goes
I do → He does
I wash → He washes
I kiss → She kisses
I miss → He misses
I watch → She watches
I catch → She catches
I fix → She fixes

3. assuntac/esl/grammar/presentsimple tense posters
I relax → He relaxes