NEGATIVA

La estructura del presente simple en forma negativa es:

Sujeto + do/does + not + verbo 

Forma larga Forma corta
I do not play I don't play
You do not play You don't play
He does not play He doesn't play
She does not play She doesn't play
It does not play It doesn't play
We do not play We don't play
You do not play You don't play
They do not They don't play

La forma que usaremos con mayor frecuencia es la forma corta. Si nos fijamos, siempre hay que usar el verbo do

que va a actuar como un auxiliar que requiere y necesita la negación en el presente simple.

*IMPORTANTE: El verbo 'to be' siempre manda y, por ello, para negar no requerirá el auxiliar:

Forma larga Forma corta
I am not I am not
You are not You aren't
He is not He isn't
She is not She isn't
It is not It isn't
We are not We aren't
You are not You aren't
They are not They aren't