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* Use are when the subject is a plural noun or a plural pronoun (e.g. we, you, they).

Examples:

You are wonderful.

They are waiting for us.

Girls are playing in the garden.

We are reading the books.

The students are learning their lessons.

                                                                                          {short form}

I	am	(I'm)
he she it	is	(he's) (she's) (it's)
we you they	are	(we're) (you're) (they're)

Negative:
                                                                             {short form}

I	am not	(I'm not)
he she it	is not	(he's not     or     he isn't) (she's not     or     she isn't) (it's not     or      it isn't)
we you they	are not	(we're not     or     we aren't) (you're not     or     you aren't) (they're not     or     they aren't)

Some Examples:

I'm cold.
I'm 32 years old. My brother is 29.
It's ten o'clock. You're late again.
Anil and I are good friends.
I'm tired, but I'm not hungry.
Sonia isn't interested in politics. She's interested in music.
I'm ill and I'm in bed.
It's sunny today, but it isn't warm.
Thank you. That's so nice of you.
Look! There's Anil.
My sister is a nurse.
I am a girl.
She is working on her computer.
We are waiting for them.
It is an elephant.
Birds are flying in the sky.
The baby is sleeping.
Maya is my best friend.
Kim and Julie are beautiful girls.
The dog is barking.