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1-To express an activity going on at the time of speaking.
The teacher is teaching the students

2-To express position or state of something at some point of time
He is sitting on a chair.

3-Future references
We are going to America tomorrow

Positive sentence
subject + is/am/are/ + v 1st form + ing + object
I am writing a letter.
She is writing a letter.
They are writing a letter

Interrogative sentence
is/am/are + subject + v1st form + ing + object
Is it raining outside?
Are you listening to music?

Negative sentence
Subject + is/am/are + not + v1st form +ing + object
I am not sleeping.
He is not sleeping.
They are not sleeping

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