The positions
before and
after a form of
to be are both nominative case positions. (
who, she, he, etc.).
The correct forms therefore never include
whom in these structures.
Who is it?
Who is the president?
Who can that be?
Who might that be?
Who will be there?
Who might be in the kitchen?
Who could he be?
Who is she?
The modern convention is, however, to use the object form
after the verb
to be (never
before it), even if this is technically a nominative case position.
That is (
him, her, them, etc.).
It is (
him, her, them, etc.).
Who is a question word which always ends up
before the verb, so is never in a position to be a candidate for the modern convention of subsituting an object form
after to be. (I suppose, however, that the rarely occurring question pattern
It is who? might possibly be cast as
It is whom?, but the intense dislike of
whom by many speakers argues against it.)
CJ