I am - yo soy, you are (informal) - tú eres, he is - él es, she is - ella es, you are (formal) - usted es, we are (all boys or mixed group) - nosotros somos, we are (all girls) - nosotras somos, y'all are (all boys or mixed group - Spain only) - vosotros sois, y'all are (all girls - Spain only) - vosotras sois, they are (all boys or mixed group) - ellos son, they are (all girls) - ellas son, you guys are - ustedes son,

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