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I am (Ser)
Yo soy
You are (informal) (Ser)
Tú eres
He/she is, you are (formal) (Ser)
él/ella/usted es
We are (Ser)
Nosotros/nosotras somos
You (plural) are (Ser)
Ustedes son
They are (Ser)
ellos/ellas son
You (plural) are (informal, ser)
Vosotros/Vosotras sois
I am from the United States
Yo soy de Estados Unidos
You are American, right?
Tú eres estadounidense, verdad?
We are friends
Nosotros somos amigos
Are you the new teacher?
Usted es la nueva professora?
They are my parents
Ellos son mis papas
You (plural, formal) are tall
Ustedes son altas
is used to talk about physical properties, physical characteristics, personality traits, nationalities, professions, and relationships (permanent)
Ser
You are short (plural, informal)
Vosotros sois bajito
I am (Estar)
Yo estoy
You (informal) are (Estar)
Tú estás
He/she is (Estar)
el/ella está
you (formal) are (Estar)
Usted está
We are (Estar)
Nosotros/nosotras estamos
You are (plural, formal, estar)
Vosotros/Vosotras estáis
You (plural) are (estar)
Ustedes estan
They are (Estar)
Ellos/ellas estan
I am married
Yo estoy casada
We are very tired
Nosotras estamos muy cansadas
Are you sick?
Tu estas enfermo?
How are you? (plural)
Que tal estan ustedes?
Is he angry with you?
El esta enojado contigo?
They are in the office
Ellas estan en la oficina
is used for locations, temporary states that can change (health, feelings, marital status),
Estar