Present simple: “to be”

Affirmative Negative Question

I am I am not Am I?
You/we/they are You/we/they are not Are you/we/they?
He/she/it is He/she/it is not Is he/she/it?

Contractions
We can contract the verb, especially when we're speaking.
I am a shop assistant. = I'm a shop assistant.
You are a good friend! = You're a good friend!
He is my wife's brother. = He's my wife's brother.
We are very busy at the moment. = We're very busy at the moment.
They are on holiday in Italy. = They're on holiday in Italy.

Negatives
negatives, use not after the verb. We can contract the verb or not.

I am not at work. = I'm not at work. Note: I amn't is not possible.

She is not a student. = She's not a student. = She isn't a student.

Money is not important. = Money's not important. = Money isn't important.

We are not hungry. = We're not hungry. = We aren't hungry.

They are not at home. = They're not at home. = They aren't at home.

Questions
For questions, change the order of am, is or are and the person.
Are you tired?
Is she Mexican?
Is this your phone?
Are we late?
Are they your children?