In form the indicative and the subjunctive differ in the present and the past tenses of the verb to be, as follows:
| Indicative of be | |||
| Present | Past | ||
| I am | We are | I was | We were |
| You are | You are | You were | You were |
| He is | They are | He was | They were |
| Subjunctive of be | |||
| Present | Past | ||
| If I be | If we be | If I were | If we were |
| If you be | If you be | If you were | If you were |
| If he be | If they be | If he were | If they were |
Other verbs in the subjunctive mode do not end in s in the third person singular number, but use the same form as the other persons in the singular number; as, if he go, if she walk.
If, though, although, or lest usually introduce the subjunctive form.
In modern English, the use of the subjunctive is becoming rare except in the past and past perfect tenses in statements contrary to fact, and in wishes, which are really statements contrary to fact; as,
1. If I were a king (but I'm not), I'd see that my laws were obeyed.
2. I wish I were a king! (but I'm not).
3. If I had been careful, my work would be good. (I was not careful.)
4. I wish I had been careful! (I was not.)
Notice that the verb is in the past or in the past perfect tense.