Present simple and present continuous

The present continuous is used to describe something:
1. that is happening at, or around, the, moment of speaking
2. that is being done currently, perhaps a temporary project or situation

The present simple is used to describe something that is generally true, something which happens all the time.
Forms: the present simple uses the base form of the verb, but adds an ‘s’ for the third person. - I walk to work every day / He walks to work every day.
The present continuous uses ‘to be’ followed by the ‘ing’ form of the verb. - He is talking to the boss.

Question forms:
The present simple uses the auxiliary ‘do / does’ to create questions. - Does he live near here? Do you have a car?
The present continuous simply reverses the verb and the subject. - Are you working on something interesting? Is he still waiting on the train?

Negatives:
The present simple uses ‘don’t / doesn’t’ to make negatives. - He doesn't work here anymore.
The present continuous adds ‘not’ or ‘…’nt’ to the part of ‘to be’. - He isn’t living in Atlanta now. I am not waiting any longer.

State verbs:
Some verbs, such as ‘to believe,’ ‘to understand’, ‘to like’, express a state rather than an action. They are not used with the continuous form.