The Verb To Be

Here are the forms of the English verb "to be" in context:

I am American.  
You are American, too. 

(use this form for singular and plural, formal and informal)  

He is Italian.  

She is French.  

It is a rabbit.  

We are American.  

You are French. 
(use this form for singular and plural, formal and informal)  

They are Austrian.  
English speakers commonly use contracted forms of "to be:"  

I am American. I’m American  

You are American, too. You’re American, too.  

He is Italian. He’s Italian.  

She is French. She’s French.  

It is a rabbit. It’s a rabbit.  

We are American. We’re American.  

You are French. You’re French.  

They are Austrian. They’re Austrian.  

Here’s a quick reference chart for the verb "to beto be"  

SINGULAR PLURAL  

I am we are  

you are you are  

he/she/it is they are