A surprisingly difficult point for students to get the hang of and to think of interesting activities for. Hope this article, worksheets and flashcards help:

Article

How to teach “It is” and “They are”

Printable worksheets

It is/ They are run and touch

They are initial letter and categories pelmanism

They are Clothes and accessories pelmanism

They are Clothes and accessories brainstorming

They are Word recognition pelmanism

They are phonics pelmanism

Printable flashcards

It is/ They are Xmas flashcards

Toys It is/ They are flashcards

Xmas pictures for It is/ They are

Flashcards also useful for pelmanism, which is one of the games mentioned in the article