How do you form the present simple tense?

To form the present simple tense, you typically use the base form of the verb (infinitive) 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 positive statements:
Subject + base form of the verb (infinitive) + -s/-es (for third person singular) + rest of the sentence.

For example:
- I eat breakfast every morning.
- She works at a bank.
- They play soccer on weekends.

For negative statements:
Subject + do/does + not + base form of the verb + rest of the sentence.

For example:
- I do not like spicy food.
- He does not watch TV in the morning.
- We do not go to the gym on Sundays.

For questions:
Do/Does + subject + base form of the verb + rest of the sentence?

For example:
- Do you speak Spanish?
- Does she play the piano?
- Do they live in the city?

It's important to 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).