I am
Yo soy
You are
Tu eres
You are (formal)
Usted es
He is
El es
She is
Ella es
We are
Nosotros somos
You guys are (Spain)
Vosotros sois
You guys are (Latin America or formal)
Ustedes son
They (m) are
Ellos son
They (f) are
Ellas son
When do you use SER?
Date, Time, Personality, Physical Characteristics, Origin, Occupation, Material, Possession, Identification, and Nationality