In a lesson from simple present tense, we have learned that to form negative sentences in English, we use "helping verb" with the word "not." Once we understand that, forming negative sentences is very simple. To form negative present continuous sentences, we only need to put "not" after verb to be ("helping verb" of the sentence).
Main verb, also known as lexical verb, is the primary verb in a sentence that shows the main action or state of being. It carries the core meaning of the verb phrase and can …
1. She is not eating lunch.
2. They are not watching the movie.
3. I am not playing the guitar.
4. We are not doing our homework.