we are - estamos/somos
you are - tú estás/eres or vosotros estáis/sois or ustedes están/son
they are - ellos/ellas están/son
It depends on what you want to say. If it's a matter of permanent being, we'll use the form ser (somos, eres, sois, son). If it's something that changes like a place, then we'll say: estamos, estás, estáis, están, according to the personal pronoun.