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Ser and Estar

Ser (to be)	Estar (to be)
Pres. Part.: Siendo (being)	Pres. Part.: Estando (being)
Past Part.: Sido (been)	Past Part.: Estado (been)
Pres. Tense, Indic. Mood	Pres. Tense, Indic. Mood

Soy (I am), etc.	Somos	Estoy (I am), etc.	Estamos
Eres	Sois	Estás	Estáis
Es	Son	Está	Están

Imperf. Tense, Indic. Mood

Era (I was), etc.	Éramos	Estaba (I was) etc.	Estábamos
Eras	Erais	Estabas	Estabais
Era	Eran	Estaba	Estaban

Past Def. Tense, Indic. Mood

Fuí (I was), etc.	Fuimos	Estuve (I was), etc.	Estuvimos
Fuiste	Fuisteis	Estuviste	Estuvisteis
Fué	Fueron	Estuvo	Estuvieron

To form the Passive voice as, Le amo (I love him), Soy amado de él
(I am loved by him).
To denote an inherent quality, viz., forming part and parcel with
the subject, as Este hombre es hábil (this man is clever).]

To denote state in locality, viz., to be in a place, as Estoy aquí
(I am here), Manchester está en Inglaterra (Manchester is in England)
To denote condition (as opposed to an inherent quality), as Este
hombre está cansado (this man is tired).]