Simple Present Tense

Although present means now but should not be construed that such action is carried out at this time. This tense is used to express something that is permanent, habits or truths. because it often involves the past the event, present, and future, this at least has a tense time information. English sentences generally must have a Subject (S) and a Predicate (P). Because it's all tenses will be formulated as such.

Formula affirmative sentences
S + V1 (e.es)
example:

- A postman letters delevers
- We always read magazines
- A man walks with his feet

Negative sentences formula
S + Do (es) not + V1
example:
- A postman does not (doesn't) deliver big things
- We do not (don't) always read magazines
- A man does not walk with his hands

Interrogative sentences formula
Do (es) + S + V1
example:
- Does postman deliver mails ?
- Do you always read magazine ?
- Does a man walk with his feet ?

In a sentence when no other verb that is used verb to be.

Formula affirmative sentences
S + Be (am,is,are) + Noun/Adjective/Adverb
example:
- I am busy
- She is here
- They are farmers

Negative sentences formula
negative sentences prepared by adding notes behind to be:
example:
- I am not busy
- She is not (isn't) here
- They are not (aren't) farmers

Interrogative sentences formula
interrogative sentences prepared by adding notes behind to be:
example:
- Are you busy ?
- Is she at home ?
- Are you farmers ?