There are twenty-eight auxiliary forms in English. (F. R. Palmer:
The English Verb)
BE: is, are, am, was, were, (
"nonfinite forms" be, being, been),
HAVE: has, have, had, (
"nonfinite forms" have, having),
DO: do, does, did,
MODALS:
will, would, shall, should, can, could, may, might, must, ought, dare, need
The auxiliaries BE, HAVE, and DO are inflected for person, number, and tense; the MODALS are invariable.
According to some linguists, all English sentences contain an auxiliary, but the auxiliaries "do", "does", and "did" are deleted and their inflections transferred to the main verb under certain circumstances, usually non-emphatic affirmative declaratives.