1. PRESENT TENSE
There are many different ways to talk about the present tense.
We use present simple to talk about things we normally do (routine).
I eat an egg sandwich for breakfast every day.
We use present progressive to talk about things we are doing now, or only once.
Today, I am eating pancakes for breakfast.

2. PRESENT SIMPLE
To make the present tense, we usually use the dictionary form.
For 3rd-person (he/she/it) we often add an “s”.
EAT
I eat — You eat — He/She/It eats
We eat — You eat — They eat
There are some exceptions for 3rd-person changes.
He goes — She has — It is

3. PRESENT PROGRESSIVE To make the present progressive tense, we use:
(be-verb) + (main verb) + -ing.
He is playing basketball, right now.
I can’t play. I’m doing my homework.
You are talking too loudly!

4. PRESENT SIMPLE VS. PRESENT PROGRESSIVE
If what you normally do changes, you can use present simple and present progressive together.
I usually take the bus to school, but today my dad is driving me.
Why are you not drinking Coca-Cola? You drink it every day!
We like Avengers movies, but it isn’t playing in the cinema.
He always goes home at 5:00PM, but today he is going home early.