1. When the original sentence (reality) is affirmative, you must change
it to the negative form and vice-versa. 2. When the original sentence is in the present go back to the past and if it is in the past go to past perfect (always one step back)
Examples
Reality: I am here. wish: I wish I were not here.
Reality: I am not rich wish: I wish I were rich. Reality: He smokes wish: If only he didn’t smoke. Reality: It doesn’t work wish: If only it worked.
Reality: I made mistakes. wish: I wished I hadn’t made mistakes.
Reality: He didn’t come. wish: If only he had come. Affirmative Negative Negative Affirmative
am / is / are was / were Can could
Was / were had been Will would have / has had May might Must had to
N.B. Never use "will" after "I wish" or "If only".
I didn't do my homework; because of that the teacher punished me.
I wished the teacher hadn't punished me.
I wished I had done my homework.
Last night I drank a lot of coffee; consequently I didn't sleep well.
If only I hadn't drunk a lot of coffee.
If only I had slept well.
He is lazy; that's why his friends despise him.
He wishes he were not lazy.
He wishes his friends didn't despise him
He had an accident because he was driving carelessly.
If only he hadn't had an accident.
If only he hadn't been driving carelessly.
The dog bit the boy because the latter threw stones at him.
If only the boy hadn't thrown stones at the dog.
If only the dog hadn't bitten the boy.
He was smoking like a chimney; as a result he died of lung cancer.
They wished he hadn't died of lung cancer.
They wished he hadn't been smoking like a chimney.
They slept early; that's why they didn't see the film.
If only they hadn't slept early.
If only they had seen the film.
He gets fatter and fatter because he can't stop eating junk food.
If only he didn't get fatter and fatter.
If only he could stop eating junk food.
We didn't invite her; so she didn't come.
I wished we had invited her.
I wished she had come.
I missed the first lecture as I arrived to the campus late.