VERB TO BE (SER O ESTAR)- PRESENT

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?