Spelling Rule for: He/She/It, Verbs Ending in a Consonant + 'y': Change the 'y' to 'i' and add "es.", Verbs Ending in 'o,' 'sh,' 'ch,' 'ss,' 'x': Add "es" instead of "s.", Verbs that are already 's' forms: Some verbs like "has" already include the "s."