The present progressive tense has a two-part verb - helping verb + main verb + ing. The helping verb is a form of to be such as am, is, or are.

This tense indicates an action going on at the time of speaking or an action that has been arranged to take place in the near future.

• The student is reading a book now.

• They are planning a program for the teachers.

The negative form has the word not between the helping verb and the main verb + ing.

• The student is not reading a book now.

• They are not planning a program for the teachers.