This document discusses the simple present tense in English. It explains that the simple present tense is used to describe actions that happen regularly or are ongoing. It then provides details on how to form the simple present tense based on subject (e.g. first person singular uses the root verb form while third person singular often adds -s or -es). The document also covers how to make verbs negative in the simple present and how to ask questions in this tense. Finally, it lists some common verbs and their forms in the simple present tense as examples.