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The word is is the third-person, present-tense singular form of the English copula to be . The word are is the present-tense form of to be in the second person singular and in all plural forms.
The building is old. (third person singular present)
You are old. (second person singular and plural present)
We are old. (first person plural present)
They are old. (third person plural present)
rules for "are" and "is". 
Linear Mode
