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Spelling Rules in Present Simple changes according to the ending of the verbs. We normally add -s to the verb in third singular forms (he/she/it). When we can't use -s, there are a few other spelling rules.
Spelling Rule 1 | When the verb ends with -s we add -es
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Spelling Rule 2 | When the verb ends with -sh we add -es
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Spelling Rule 3 | When the verb ends with -ch we add -es
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Spelling Rule 4 | When the verb ends with -x we add -es
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Spelling Rule 5 | When the verb ends with -o we add -es
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Spelling Rule 6 | When the verb ends with -y, this -y drops and we add -ies
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Spelling Rule 7 | When the verb ends with -e, we only add -s
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Verbs ending '-y' have two options:
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