1. Form Verb stem ending with a consonant + -습니다, -습니까? Verb stem ending with a vowel + -ㅂ니다, -ㅂ니까? e.g. 읽|다 ( to read ) --> 읽 + 습니다 or 습니까? --> 읽습니다 or 읽습니까? e.g. 하|다 (to do) --> 하 + ㅂ니다 or ㅂ니까? --> 합니다 or 합니까? e.g. 이|다 (to be) --> 이 + ㅂ니다 or ㅂ니까? --> 입니다 or 입니까? * 습니다/ㅂ니다 is a statement and 습니까/ㅂ니까 is for a question. 2. Meaning It is used to express respect to the listener in the official or formal setting such as announcements, news reports, speeches, business meetings, conferences and in the military. 3. Sample sentences e.g. 무슨 책을 읽습니까? (What kind of book do you read?) e.g. 저는 아침에 운동을 합니다. (I exercise in the morning.) e.g. 저는 고기를 안 먹습니다. (I do not eat meat.) Hope it helps and please follow me at koreanclass.canada on Instagram!