How do you form the present simple tense?

How do you form the present simple tense?

To form the present simple tense, you typically use the base form of the verb (also known as the infinitive form) for all subjects except for the third person singular (he, she, it), where you add an -s or -es to the verb. The general structure is as follows:

For most subjects:
Subject + base form of the verb

For the third person singular:
Subject + base form of the verb + -s or -es

For example:
- I eat breakfast every morning.
- You play soccer on weekends.
- He walks to work every day.
- She watches TV in the evening.
- It rains a lot in this city.
- We study for exams together.
- They go to the gym regularly.

Note that there are some irregular verbs that have different forms in the present simple tense, such as "be" (am, is, are) and "have" (has).