Knowing simple present tense of the English language is essential for basic communication, and because of this, simple present tense is commonly taught as the foundation of the language and other tenses are built from the foundation. The simplest form of simple present tense can consist of one subject and one verb. Simple present tense is used when a statement is always true, the action being described is general or the action being described happens habitually. Simple present tense may also be used as an exclamation, to express fixed time and future events and to introduce quotations.
Choose a subject for your sentence. This is the person or thing that will complete the action or that you will describe. If you are writing about yourself, "I" would be the subject. If you are writing about an object or event, "It" or the name of the object or event is the subject.
Choose your action, or verb, to explain what your subject is doing. If you are describing your subject, then you may use a "to be" verb -- such as "is," "am" or "are" -- or a "to have" verb, such as "have" or "has."
Complete your thought by adding an object. Not all simple sentences need an object at the end. An example of a present simple tense sentence without an object is: "I work." However, many present simple tense sentences are completed with an object. One example of this is: "I drink coffee." If you are describing yourself, you might say: "I am nice." If you chose to introduce a quotation, the quotation is your object. Finally, if you are describing the time of an event then the time might be your object, such as: "The fair closes at 9:00."