Here, then, are the 23 helping verbs.  I learned them by rote when I was in high school (or maybe it was middle school?), but I recently discovered a little song – set to the tune of jingle bells – that really helps to cement the list in kids’ heads.  Ready?

“OH, helping verbs, helping verbs, there are twenty-three!

Am, is, are, was and were, being, been, and be-EE!

Have, has, had, do, does, did, may, might, shall and should;

there are five more helping verbs, may, might, must, can and could!”

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https://teacherseducation.wordpress.com/2011/11/09/grammar-wednesday-133/