The document provides instruction on using the present simple tense in English. It discusses 5 rules for forming the present simple tense: 1) most verbs add -s in the third person singular, 2) verbs ending in -sh, -ch, -ss, -x add -es, 3) verbs ending in a consonant plus y change the y to i and add -es, 4) verbs ending in a vowel plus y just add -s, and 5) irregular verbs like do, have, and go. Examples are given to illustrate each rule for forming the present simple tense.