AFFIRMATIVE FORM
I am = I'm = Yo soy
You are = You're = Tú eres
He is = He's = Él es
She is = She's = Ella es
It is = It's = Lo es
We are = We're = Nosotros somos
You are = You = Vosotros sois
They are = They're = Ellos son
SENTENCES: Noun/Pronoun + Verb TO BE + Complement.
NEGATIVE FORM
I am not = I'm not = Yo no soy
You are not = You're not = You aren´t = Tú no eres
He is not = He's not = He isn't = Él no es
She is not = She's not = She isn't = Ella no es
It is not = It's not = It isn't = No lo es
We are not = We're not = We aren't = Nosotros no somos
You are not = You're not = You aren't = Vosotros no sois
They are not = They're not = They aren't = Ellos no son
SENTENCES: Noun/Pronoun + Verb TO BE (negative form) + Complement.
INTERROGATIVE FORM
Am I? = ¿Yo soy?
Are you? = ¿Tú eres?
Is he? = ¿Es él?
Is she? = ¿Es ella?
Is it? = ¿Es eso?
Are we? = ¿Somos nosotros?
Are you? = ¿sois vosotros?
Are they? = ¿Son ellos?
SENTENCES: Verb TO BE (Interrogetive form) + Noun/Pronoun + Complement?
Examples:
I am Mikey Mouse = I'm Mickey Mouse = Soy Mickey Mouse
She is not Daisy = She's not Daisy = She isn't Daisy = Ella no es Daisy.
Are you Donald Duck? = ¿Eres el Pato Donald?