Spelling Rules in Present Simple

When the verb ends with -s we add -es 

• pass ⇒ passes 
• kiss ⇒ kisses

When the verb ends with -sh we add -es  

• finish ⇒ finishes 
• brush ⇒ brushes

When the verb ends with -ch we add -es 

• watch ⇒ watches 
• teach ⇒ teaches

When the verb ends with -x we add -es 

• mix ⇒ mixes 
• fix ⇒ fixes

When the verb ends with -o we add -es 

• go ⇒ goes

When the verb ends with -y, this -y drops and we add -ies 

• carry ⇒ carries 
• fly ⇒ flies

When the verb ends with -e, we only add -s 

• see ⇒ sees 
• dance ⇒ dances

Verbs ending '-y' have two options:

1. Verbs that end with a consonant letter and '-y' take '-ies': “Carry” becomes “carries”
2. Verbs that with a vowel letter and '-y' take only -s. “Play” becomes “plays”.