Ser

Yo soy                            Nosotros somos

Tú eres                           Vosotros soís

él                                   ellos

ella es                            ellas   son

Ud.                                 Ud.s

To Be (Use for characteristics)

I am                                We are

You (familiar) are              You(pl, fam) are

He is                               They are

She is                              They (f.) are

You (formal) are                You (pl) are

You (plural, familiar) are

Unused in Latin America