The document discusses the formation of negatives, yes/no questions, and WH- questions in the present simple tense in English. It states that negatives are formed by adding don't or doesn't before the verb, with the exception of third person singular subjects which use doesn't. Yes/no questions are formed by placing the auxiliary do before the subject. WH- questions are also formed with the auxiliary do placed before the subject and the WH- word at the beginning of the question. Examples are provided to illustrate the rules for forming negatives, yes/no questions, and WH- questions in the present simple tense.