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이에요 (ieyo) is a polite form of the verb “이다” (ida), which means “to be” in Korean. 이에요 is a polite way to say “is” or “am” in Korean when you’re describing or identifying someone or something in present tense. You use it when the noun ends in a consonant. For example, if you want to say “It’s a book,” you’d say “책이에요” (chaek-ieyo). It’s similar to saying “is” in sentences like “This is a book” or “I am a student.”
If the noun ends in a vowel, you’d use “예요” (yeyo) instead. For example, “It’s water” would be “물이에요” (mul-ieyo), but “It’s coffee” would be “커피예요” (keopi-yeyo).
