English requires that verbs agree with their subjects in number and person. In simple cases, the English agreement system is extremely sparse, as the only form that requires a special agreement marker is the third-person singular

I/we/you/they go.

He/she/it/ goes.

The verb to be is the only exception to this rule, as it also carries a special form for the first-person singular:

I am.

We/you/they are.

He/she/it is.

Questions with this tag generally deal with more complex issues such as verb agreement with multiple subjects, or when the subject noun phrase has both a singular part and a plural part.

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