Be - Present Tense Subject + verb Singular Plural I am Andressa We are classmates You are Carol You are young He is JB She is my friend It is cool They are smart Subjects: I, you, he, she, it, we, and they. "You" is singular or plural. After the subject, the verb " be " changes to am , is , or are . I am a teacher You are a student. He is a man. She is a woman. It is an apple. We are people I you I + you = we You are students . They are workers. The verb "be" is the most important verb to learn in English. It's also the most complicated. In the present tense it has three forms: am, is, are . In the past tense, it has two forms: was and we...