This document provides instructions for forming question tags in English based on the verb tense and subject. It explains that helping verbs should be used to form tags for sentences with helping verbs. For present tense verbs, "do" should be used, and for third person singular present verbs, "does" is used. Finally, "did" is used to form tags for past tense verbs. The examples given illustrate how to correctly apply these rules to form proper question tags.