The simple present tense is used to describe actions that are repeated or generally true. It is formed by using the base form of the verb except for third person singular subjects, which add -s. The spelling of regular verbs in the simple present tense is determined by their ending - verbs ending in a consonant before y drop the y and add ies, verbs ending in just a vowel before y just add s, and verbs ending in other letters like o, ch, sh, ss, s, x, or z add es.