The document describes the simple present tense in English. It is used to describe repeated or habitual actions, facts that are always true, and actions that occur regularly. The simple present tense is formed by using the base form of the verb, and adding "s" to verbs in the third person singular. Negative sentences are formed with "don't" or "doesn't" and questions are formed with "do" or "does." Wh-questions use the same structure but start with interrogative words like what, when, where, why, how, which, and who.