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Rules for forming the verbs of the third-person singular pronouns (he/she/it) in the
simple present:
Add “-S”
For most verbs that end with consonants or vowels, add "-s" to the base form of the verb
For verbs ending in "s", "sh", "ch", "x" or "o", add "-es" to the base form of the verb
Add “-IES”
The Unique Cases of 'Have' and 'Be' in the Simple Present Tense
Two essential verbs, "have" and "be”, are exceptions to the “-S”, “-ES” and “-IES” rules.
Have with he/she/it turns into HAS. The Verb to Be form for he/she/it is “IS”, for I is
“AM” and for you/we/they is “ARE”