Here's why:
* Verbs: They express action, state of being, or occurrence.
* Forms of "to be": These words are used to connect the subject of a sentence to a predicate nominative (a noun or pronoun that renames the subject) or a predicate adjective (an adjective that describes the subject).
* Linking Verb: They link the subject to something that describes or identifies it.
Examples:
* I am happy. ("am" links "I" to the adjective "happy")
* She is a doctor. ("is" links "She" to the noun "doctor")
* They are students. ("are" links "They" to the noun "students")