This document provides instruction on forming sentences in the simple present tense in English. It discusses adding "s", "es", or "ies" to verbs when the subject is "he", "she", or "it" compared to "I", "you", "we", or "they". Examples are given for regular and irregular verbs. The negative form is also covered, using "don't" for "I", "you", "we", "they" and "doesn't" for "he", "she", "it". Practice questions are included for students to choose the correct verb form.