〜は〜です

Pattern: 〜は〜です
Level: N5
Reading: は...です
Meaning: A is B (topic marker + copula)
Attaches to: Noun
Nuance & register: Standard polite declarative sentence.
Example: 私は学生です。 I am a student.
Easily confused with: 〜が (ga) - 'wa' marks the topic (known info), while 'ga' marks the subject (new info).