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The most basic is the difference between tú (vos in areas with voseo) and usted: tú or vos is the "familiar" form, and usted, derived from the third-person form "your grace" (vuestra merced), is the "polite" form. The appropriate usage of those forms is fundamental to interpersonal communication.
Similarly, the participle agrees with the subject when it is used with ser to form the "true" passive voice (e.g. La carta fue escrita ayer 'The letter was written [got written] yesterday.'), and also when it is used with estar to form a "passive of result", or stative passive (as in La carta ya está escrita 'The letter is already written.').
The Spanish copulas are ser and estar.The latter developed as follows: stare → *estare → estar. The copula ser developed from two Latin verbs. Thus its inflectional paradigm is a combination: most of it derives from svm (to be) but the present subjunctive appears to come from sedeo (to sit) via the Old Spanish verb seer.
In English, the sentence "The boy is boring" uses a different adjective than "The boy is bored". In Spanish, the difference is made by the choice of ser or estar. El chico es aburrido uses ser to express a permanent trait ("The boy is boring"). El chico está aburrido uses estar to express a temporary state of mind ("The boy is bored").
The two subjunctives have their origins in Latin; from the past perfect indicative came the -ra form, and from the past perfect subjunctive came the -se form. [62] Both subjunctives are found in Spain, but the -se one is almost extinct or much rarer in Latin America, where it is seen as a characteristic of the Spanish of Spain; Latin American ...
The form comes with two worksheets, one to calculate exemptions, and another to calculate the effects of other income (second job, spouse's job). The bottom number in each worksheet is used to fill out two if the lines in the main W4 form. The main form is filed with the employer, and the worksheets are discarded or held by the employee.
In Spanish, the same is true of nuestro/nuestra ("our") and vuestro/vuestra ("your" [plural]), but for all other possessives, the pronoun has a longer form that agrees with the gender of the possessed item, while the adjective has a shorter form that does not change for gender. The possessive adjectives are normally preceded by a definite ...
Colonial New Mexican Spanish also adopted some changes which occurred in the rest of the Spanish speaking world, like the elimination of the future subjunctive tense and the second-person forms of address vuestra merced and vuestra señoría; [20] while the standard subjunctive form haya and the nonstandard form haiga of the auxiliary verb ...