This document provides information about simple present tense structures in English for making affirmative and negative statements and yes-no questions. It explains that simple present is used to express habitual or repeated actions. Affirmative statements use subject + verb + complement. Negative statements use subject + don't + verb + complement. Yes-no questions use do/does + subject + verb + complement. It provides examples for the personal pronouns I, you, we, they, he, she and it. It also includes spelling rules for adding -s or -es to verbs in the third person singular. Extra practice activities are listed at the end.