Simple Present - Exceptions in Spelling

The 3rd person singular is usually formed by adding s. But there are a few exceptions to the rule:

(i) Animation on exceptions in spelling when adding 's'Exceptions

The verbs can, may, might, must remain the same in all forms. So don't add s.

example: he can, she may, it must

Verbs ending in o or a sibilant (ch, sh, s, x) add es instead of s.

example: do - he does, wash - she washes

A final y after a consonant becomes ie before s.

example: worry - he worries

But: A final y after a vowel (a, e, i, o, u) is not modified.

example: play - he plays

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