Simple Present

Use: actions and facts that are true now or happen regularly.

Forms:

SINGULAR (1 subject) Alice is early. I am John McCormick. Jack leaves work at six every weekday. Jack possesses the needed skills. Jack studies Japanese everyday.	PLURAL (2 or more subjects) We are early. You are John McCormick, aren't you? Sally and Bill study in the library every Wednesday. I study at home. You tell the funniest jokes.
NEGATIVE Alice is not late. I am not John McCormick. Jack does not leave work at six. He leaves at seven.	NEGATIVE We are not late. You are not John McCormick! Sally and Bill do not study in the library. I do not study at home. You do not tell good jokes.

Present Continuous

Use: actions that are happening now. It is also used for future plans.

Forms:

SINGULAR (1 subject) Alice is being silly. I am being sarcastic. Jack is studying in the den. I am preparing for the test.	PLURAL (2 or more subjects) We are being silly. You are being too noisy. Sally and Bill are studying for the test. You are acting crazy.
NEGATIVE Alice is not being silly. This is how she always acts. I am not being defensive. Jack is not studying. I just check on him. I am not doing anything.	NEGATIVE We are not being silly. We just have the giggles. You are not being cooperative. Sally and Bill are not studying in the den. I just checked. You are not making any sense.
FUTURE PLANS Will Jill and Alex be there? Yes. They are driving down from Boston. (Jill and Alex plan to drive down from Boston.)