To be verb(like am,are etc.)
For perm. Situation - ser
For temp. Situation - estar
I am
Yo soy
We are
Nosotros somos
You are (formally)
Usted es
Ustedes son
You are (informally)
Tu eres
Vosotros sois
He/She is
El/Ella es
They are
Ellos/Ellas son
I am american
Yo soy americano
Carlos and I are
Nosotros somos
Carlos and you are
Vosotros sois