what is the parts of speech is "is"

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The word is is the present-tense third-person singular form of the verb to be.

1st person present: I am we are
" " past: I was we were

2nd person present: you are
" " past: you were
(note: English does not have 2nd person plural)

3rd person present: he/she/it is they are
" " past: he/she/it was they were
 
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