 subject verb agreement third-person singular with S Use the S form of a verb in the present tense when the subject is third-person singular. For all other subjects, use the base form in the present tense. Example base form I live in Athens. They live in Crete. The Smiths live in Rome. S form He lives in Cyprus. She lives in Malta. Tim lives in Naples. Ms. Connor lives in Milan. The verb have The S form of the verb have is has. We have a winner. He has a trophy. The verb be The S form present tense for be is is. For the past tense, it is was. Was is also used with first-person singular subjects. I in the past tense. Am is used in the present tense. R is used with other subjects in the present and were is used in the past. She is here. He is not here. I am here too. You are right. They are wrong. She was home yesterday. She wasn't home yesterday. I was here yesterday. We were here too. Auxiliary verbs When auxiliary verbs are used, only the first verb carries the third-person singular with S. Elsa is eating her dinner. Leo is going to eat later. Frank has eaten lunch already. Modals Do not use the S form of the verb with modals, regardless of the subject. Ian can eat 12 bowls of rice.