how write a reported speech

Reported Speech

Perfect english grammar.

Reported Statements

Here's how it works:

We use a 'reporting verb' like 'say' or 'tell'. ( Click here for more about using 'say' and 'tell' .) If this verb is in the present tense, it's easy. We just put 'she says' and then the sentence:

• Direct speech: I like ice cream.
• Reported speech: She says (that) she likes ice cream.

We don't need to change the tense, though probably we do need to change the 'person' from 'I' to 'she', for example. We also may need to change words like 'my' and 'your'. (As I'm sure you know, often, we can choose if we want to use 'that' or not in English. I've put it in brackets () to show that it's optional. It's exactly the same if you use 'that' or if you don't use 'that'.)

But , if the reporting verb is in the past tense, then usually we change the tenses in the reported speech:

• Reported speech: She said (that) she liked ice cream.

* doesn't change.

• Direct speech: The sky is blue.
• Reported speech: She said (that) the sky is/was blue.

Click here for a mixed tense exercise about practise reported statements. Click here for a list of all the reported speech exercises.

Reported Questions

So now you have no problem with making reported speech from positive and negative sentences. But how about questions?

• Direct speech: Where do you live?
• Reported speech: She asked me where I lived.
• Direct speech: Where is Julie?
• Reported speech: She asked me where Julie was.
• Direct speech: Do you like chocolate?
• Reported speech: She asked me if I liked chocolate.

Click here to practise reported 'wh' questions. Click here to practise reported 'yes / no' questions. Reported Requests

There's more! What if someone asks you to do something (in a polite way)? For example:

• Direct speech: Close the window, please
• Or: Could you close the window please?
• Or: Would you mind closing the window please?
• Reported speech: She asked me to close the window.
• Direct speech: Please don't be late.
• Reported speech: She asked us not to be late.

Reported Orders

• Direct speech: Sit down!
• Reported speech: She told me to sit down.
• Click here for an exercise to practise reported requests and orders.
• Click here for an exercise about using 'say' and 'tell'.
• Click here for a list of all the reported speech exercises.

Hello! I'm Seonaid! I'm here to help you understand grammar and speak correct, fluent English.

Read more about our learning method

Reported Speech – Rules, Examples & Worksheet

| Candace Osmond

Candace Osmond

Candace Osmond studied Advanced Writing & Editing Essentials at MHC. She’s been an International and USA TODAY Bestselling Author for over a decade. And she’s worked as an Editor for several mid-sized publications. Candace has a keen eye for content editing and a high degree of expertise in Fiction.

They say gossip is a natural part of human life. That’s why language has evolved to develop grammatical rules about the “he said” and “she said” statements. We call them reported speech.

Every time we use reported speech in English, we are talking about something said by someone else in the past. Thinking about it brings me back to high school, when reported speech was the main form of language!

Learn all about the definition, rules, and examples of reported speech as I go over everything. I also included a worksheet at the end of the article so you can test your knowledge of the topic.

What Does Reported Speech Mean?

Reported speech is a term we use when telling someone what another person said. You can do this while speaking or writing.

There are two kinds of reported speech you can use: direct speech and indirect speech. I’ll break each down for you.

A direct speech sentence mentions the exact words the other person said. For example:

• Kryz said, “These are all my necklaces.”

Indirect speech changes the original speaker’s words. For example:

• Kryz said those were all her necklaces.

When we tell someone what another individual said, we use reporting verbs like told, asked, convinced, persuaded, and said. We also change the first-person figure in the quotation into the third-person speaker.

Reported Speech Examples

We usually talk about the past every time we use reported speech. That’s because the time of speaking is already done. For example:

• Direct speech: The employer asked me, “Do you have experience with people in the corporate setting?”

Indirect speech: The employer asked me if I had experience with people in the corporate setting.

• Direct speech: “I’m working on my thesis,” I told James.

Indirect speech: I told James that I was working on my thesis.

Reported Speech Structure

A speech report has two parts: the reporting clause and the reported clause. Read the example below:

• Harry said, “You need to help me.”

The reporting clause here is William said. Meanwhile, the reported clause is the 2nd clause, which is I need your help.

What are the 4 Types of Reported Speech?

Aside from direct and indirect, reported speech can also be divided into four. The four types of reported speech are similar to the kinds of sentences: imperative, interrogative, exclamatory, and declarative.

Reported Speech Rules

The rules for reported speech can be complex. But with enough practice, you’ll be able to master them all.

Choose Whether to Use That or If

The most common conjunction in reported speech is that. You can say, “My aunt says she’s outside,” or “My aunt says that she’s outside.”

Use if when you’re reporting a yes-no question. For example:

• Direct speech: “Are you coming with us?”

Indirect speech: She asked if she was coming with them.

Verb Tense Changes

Change the reporting verb into its past form if the statement is irrelevant now. Remember that some of these words are irregular verbs, meaning they don’t follow the typical -d or -ed pattern. For example:

• Direct speech: I dislike fried chicken.

Reported speech: She said she disliked fried chicken.

Note how the main verb in the reported statement is also in the past tense verb form.

Use the simple present tense in your indirect speech if the initial words remain relevant at the time of reporting. This verb tense also works if the report is something someone would repeat. For example:

• Slater says they’re opening a restaurant soon.
• Maya says she likes dogs.

This rule proves that the choice of verb tense is not a black-and-white question. The reporter needs to analyze the context of the action.

Move the tense backward when the reporting verb is in the past tense. That means:

• Present simple becomes past simple.
• Present perfect becomes past perfect.
• Present continuous becomes past continuous.
• Past simple becomes past perfect.
• Past continuous becomes past perfect continuous.

Here are some examples:

• The singer has left the building. (present perfect)

He said that the singers had left the building. (past perfect)

• Her sister gave her new shows. (past simple)
• She said that her sister had given her new shoes. (past perfect)

If the original speaker is discussing the future, change the tense of the reporting verb into the past form. There’ll also be a change in the auxiliary verbs.

• Will or shall becomes would.
• Will be becomes would be.
• Will have been becomes would have been.
• Will have becomes would have.

For example:

• Direct speech: “I will be there in a moment.”

Indirect speech: She said that she would be there in a moment.

Do not change the verb tenses in indirect speech when the sentence has a time clause. This rule applies when the introductory verb is in the future, present, and present perfect. Here are other conditions where you must not change the tense:

• If the sentence is a fact or generally true.
• If the sentence’s verb is in the unreal past (using second or third conditional).
• If the original speaker reports something right away.
• Do not change had better, would, used to, could, might, etc.

Changes in Place and Time Reference

Changing the place and time adverb when using indirect speech is essential. For example, now becomes then and today becomes that day. Here are more transformations in adverbs of time and places.

• This – that.
• These – those.
• Now – then.
• Here – there.
• Tomorrow – the next/following day.
• Two weeks ago – two weeks before.
• Yesterday – the day before.

Here are some examples.

• Direct speech: “I am baking cookies now.”

Indirect speech: He said he was baking cookies then.

• Direct speech: “Myra went here yesterday.”

Indirect speech: She said Myra went there the day before.

• Direct speech: “I will go to the market tomorrow.”

Indirect speech: She said she would go to the market the next day.

Using Modals

If the direct speech contains a modal verb, make sure to change them accordingly.

• Will becomes would
• Can becomes could
• Shall becomes should or would.
• Direct speech: “Will you come to the ball with me?”

Indirect speech: He asked if he would come to the ball with me.

• Direct speech: “Gina can inspect the room tomorrow because she’s free.”

Indirect speech: He said Gina could inspect the room the next day because she’s free.

However, sometimes, the modal verb should does not change grammatically. For example:

• Direct speech: “He should go to the park.”

Indirect speech: She said that he should go to the park.

Imperative Sentences

To change an imperative sentence into a reported indirect sentence, use to for imperative and not to for negative sentences. Never use the word that in your indirect speech. Another rule is to remove the word please . Instead, say request or say. For example:

• “Please don’t interrupt the event,” said the host.

The host requested them not to interrupt the event.

• Jonah told her, “Be careful.”
• Jonah ordered her to be careful.

Reported Questions

When reporting a direct question, I would use verbs like inquire, wonder, ask, etc. Remember that we don’t use a question mark or exclamation mark for reports of questions. Below is an example I made of how to change question forms.

• Incorrect: He asked me where I live?

Correct: He asked me where I live.

Here’s another example. The first sentence uses direct speech in a present simple question form, while the second is the reported speech.

• Where do you live?

She asked me where I live.

Wrapping Up Reported Speech

My guide has shown you an explanation of reported statements in English. Do you have a better grasp on how to use it now?

Reported speech refers to something that someone else said. It contains a subject, reporting verb, and a reported cause.

Don’t forget my rules for using reported speech. Practice the correct verb tense, modal verbs, time expressions, and place references.

Grammarist is a participant in the Amazon Services LLC Associates Program, an affiliate advertising program designed to provide a means for sites to earn advertising fees by advertising and linking to Amazon.com. When you buy via the links on our site, we may earn an affiliate commission at no cost to you.

2024 © Grammarist, a Found First Marketing company. All rights reserved.

Reported Speech: Rules, Examples, Exceptions

👉 Quiz 1 / Quiz 2

Advanced Grammar Course

What is reported speech?

“Reported speech” is when we talk about what somebody else said – for example:

• Direct Speech: “I’ve been to London three times.”
• Reported Speech: She said she’d been to London three times.

There are a lot of tricky little details to remember, but don’t worry, I’ll explain them and we’ll see lots of examples. The lesson will have three parts – we’ll start by looking at statements in reported speech, and then we’ll learn about some exceptions to the rules, and finally we’ll cover reported questions, requests, and commands.

So much of English grammar – like this topic, reported speech – can be confusing, hard to understand, and even harder to use correctly. I can help you learn grammar easily and use it confidently inside my Advanced English Grammar Course.

In this course, I will make even the most difficult parts of English grammar clear to you – and there are lots of opportunities for you to practice!

Backshift of Verb Tenses in Reported Speech

When we use reported speech, we often change the verb tense backwards in time. This can be called “backshift.”

Here are some examples in different verb tenses:

Reported Speech (Part 1) Quiz

Exceptions to backshift in reported speech.

Now that you know some of the reported speech rules about backshift, let’s learn some exceptions.

There are two situations in which we do NOT need to change the verb tense.

No backshift needed when the situation is still true

For example, if someone says “I have three children” (direct speech) then we would say “He said he has three children” because the situation continues to be true.

If I tell you “I live in the United States” (direct speech) then you could tell someone else “She said she lives in the United States” (that’s reported speech) because it is still true.

When the situation is still true, then we don’t need to backshift the verb.

He said he HAS three children

But when the situation is NOT still true, then we DO need to backshift the verb.

Imagine your friend says, “I have a headache.”

• If you immediately go and talk to another friend, you could say, “She said she has a headache,” because the situation is still true
• If you’re talking about that conversation a month after it happened, then you would say, “She said she had a headache,” because it’s no longer true.

No backshift needed when the situation is still in the future

We also don’t need to backshift to the verb when somebody said something about the future, and the event is still in the future.

Here’s an example:

• On Monday, my friend said, “I ‘ll call you on Friday .”
• “She said she ‘ll call me on Friday”, because Friday is still in the future from now.
• It is also possible to say, “She said she ‘d (she would) call me on Friday.”
• Both of them are correct, so the backshift in this case is optional.

Let’s look at a different situation:

• On Monday, my friend said, “I ‘ll call you on Tuesday .”
• “She said she ‘d  call me on Tuesday.” I must backshift because the event is NOT still in the future.

Review: Reported Speech, Backshift, & Exceptions

Quick review:

• Normally in reported speech we backshift the verb, we put it in a verb tense that’s a little bit further in the past.
• when the situation is still true
• when the situation is still in the future

Reported Requests, Orders, and Questions

Those were the rules for reported statements, just regular sentences.

What about reported speech for questions, requests, and orders?

For reported requests, we use “asked (someone) to do something”:

• “Please make a copy of this report.” (direct speech)
• She asked me to make a copy of the report. (reported speech)

For reported orders, we use “told (someone) to do something:”

• “Go to the bank.” (direct speech)
• “He told me to go to the bank.” (reported speech)

The main verb stays in the infinitive with “to”:

• She asked me to make a copy of the report. She asked me  make  a copy of the report.
• He told me to go to the bank. He told me  go  to the bank.

For yes/no questions, we use “asked if” and “wanted to know if” in reported speech.

• “Are you coming to the party?” (direct)
• He asked if I was coming to the party. (reported)
• “Did you turn off the TV?” (direct)
• She wanted to know if I had turned off the TV.” (reported)

The main verb changes and back shifts according to the rules and exceptions we learned earlier.

Notice that we don’t use do/does/did in the reported question:

• She wanted to know did I turn off the TV.
• She wanted to know if I had turned off the TV.

For other questions that are not yes/no questions, we use asked/wanted to know (without “if”):

• “When was the company founded?” (direct)
• She asked when the company was founded.” (reported)
• “What kind of car do you drive?” (direct)
• He wanted to know what kind of car I drive. (reported)

Again, notice that we don’t use do/does/did in reported questions:

• “Where does he work?”
• She wanted to know  where does he work.
• She wanted to know where he works.

Also, in questions with the verb “to be,” the word order changes in the reported question:

• “Where were you born?” ([to be] + subject)
• He asked where I was born. (subject + [to be])
• He asked where was I born.

Reported Speech (Part 2) Quiz

Learn more about reported speech:

• Reported speech: Perfect English Grammar
• Reported speech: BJYU’s

If you want to take your English grammar to the next level, then my Advanced English Grammar Course is for you! It will help you master the details of the English language, with clear explanations of essential grammar topics, and lots of practice. I hope to see you inside!

I’ve got one last little exercise for you, and that is to write sentences using reported speech. Think about a conversation you’ve had in the past, and write about it – let’s see you put this into practice right away.

Master the details of English grammar:

More Espresso English Lessons:

About the author.

Shayna Oliveira

Shayna Oliveira is the founder of Espresso English, where you can improve your English fast - even if you don’t have much time to study. Millions of students are learning English from her clear, friendly, and practical lessons! Shayna is a CELTA-certified teacher with 10+ years of experience helping English learners become more fluent in her English courses.

What is Reported Speech and how to use it? with Examples

Reported speech and indirect speech are two terms that refer to the same concept, which is the act of expressing what someone else has said. Reported speech is different from direct speech because it does not use the speaker's exact words. Instead, the reporting verb is used to introduce the reported speech, and the tense and pronouns are changed to reflect the shift in perspective. There are two main types of reported speech: statements and questions. 1. Reported Statements: In reported statements, the reporting verb is usually "said." The tense in the reported speech changes from the present simple to the past simple, and any pronouns referring to the speaker or listener are changed to reflect the shift in perspective. For example, "I am going to the store," becomes "He said that he was going to the store." 2. Reported Questions: In reported questions, the reporting verb is usually "asked." The tense in the reported speech changes from the present simple to the past simple, and the word order changes from a question to a statement. For example, "What time is it?" becomes "She asked what time it was." It's important to note that the tense shift in reported speech depends on the context and the time of the reported speech. Here are a few more examples: ●  Direct speech: "I will call you later." Reported speech: He said that he would call me later. ●  Direct speech: "Did you finish your homework?" Reported speech: She asked if I had finished my homework. ●  Direct speech: "I love pizza." Reported speech: They said that they loved pizza.

When do we use reported speech?

Reported speech is used to report what someone else has said, thought, or written. It is often used in situations where you want to relate what someone else has said without quoting them directly. Reported speech can be used in a variety of contexts, such as in news reports, academic writing, and everyday conversation. Some common situations where reported speech is used include: News reports: Journalists often use reported speech to quote what someone said in an interview or press conference. Business and professional communication: In professional settings, reported speech can be used to summarize what was discussed in a meeting or to report feedback from a customer. Conversational English: In everyday conversations, reported speech is used to relate what someone else said. For example, "She told me that she was running late." Narration: In written narratives or storytelling, reported speech can be used to convey what a character said or thought.

How to make reported speech?

1. Change the pronouns and adverbs of time and place: In reported speech, you need to change the pronouns, adverbs of time and place to reflect the new speaker or point of view. Here's an example: Direct speech: "I'm going to the store now," she said. Reported speech: She said she was going to the store then. In this example, the pronoun "I" is changed to "she" and the adverb "now" is changed to "then." 2. Change the tense: In reported speech, you usually need to change the tense of the verb to reflect the change from direct to indirect speech. Here's an example: Direct speech: "I will meet you at the park tomorrow," he said. Reported speech: He said he would meet me at the park the next day. In this example, the present tense "will" is changed to the past tense "would." 3. Change reporting verbs: In reported speech, you can use different reporting verbs such as "say," "tell," "ask," or "inquire" depending on the context of the speech. Here's an example: Direct speech: "Did you finish your homework?" she asked. Reported speech: She asked if I had finished my homework. In this example, the reporting verb "asked" is changed to "said" and "did" is changed to "had." Overall, when making reported speech, it's important to pay attention to the verb tense and the changes in pronouns, adverbs, and reporting verbs to convey the original speaker's message accurately.

How do I change the pronouns and adverbs in reported speech?

1. Changing Pronouns: In reported speech, the pronouns in the original statement must be changed to reflect the perspective of the new speaker. Generally, the first person pronouns (I, me, my, mine, we, us, our, ours) are changed according to the subject of the reporting verb, while the second and third person pronouns (you, your, yours, he, him, his, she, her, hers, it, its, they, them, their, theirs) are changed according to the object of the reporting verb. For example: Direct speech: "I love chocolate." Reported speech: She said she loved chocolate. Direct speech: "You should study harder." Reported speech: He advised me to study harder. Direct speech: "She is reading a book." Reported speech: They noticed that she was reading a book. 2. Changing Adverbs: In reported speech, the adverbs and adverbial phrases that indicate time or place may need to be changed to reflect the perspective of the new speaker. For example: Direct speech: "I'm going to the cinema tonight." Reported speech: She said she was going to the cinema that night. Direct speech: "He is here." Reported speech: She said he was there. Note that the adverb "now" usually changes to "then" or is omitted altogether in reported speech, depending on the context. It's important to keep in mind that the changes made to pronouns and adverbs in reported speech depend on the context and the perspective of the new speaker. With practice, you can become more comfortable with making these changes in reported speech.

How do I change the tense in reported speech?

In reported speech, the tense of the reported verb usually changes to reflect the change from direct to indirect speech. Here are some guidelines on how to change the tense in reported speech: Present simple in direct speech changes to past simple in reported speech. For example: Direct speech: "I like pizza." Reported speech: She said she liked pizza. Present continuous in direct speech changes to past continuous in reported speech. For example: Direct speech: "I am studying for my exam." Reported speech: He said he was studying for his exam. Present perfect in direct speech changes to past perfect in reported speech. For example: Direct speech: "I have finished my work." Reported speech: She said she had finished her work. Past simple in direct speech changes to past perfect in reported speech. For example: Direct speech: "I visited my grandparents last weekend." Reported speech: She said she had visited her grandparents the previous weekend. Will in direct speech changes to would in reported speech. For example: Direct speech: "I will help you with your project." Reported speech: He said he would help me with my project. Can in direct speech changes to could in reported speech. For example: Direct speech: "I can speak French." Reported speech: She said she could speak French. Remember that the tense changes in reported speech depend on the tense of the verb in the direct speech, and the tense you use in reported speech should match the time frame of the new speaker's perspective. With practice, you can become more comfortable with changing the tense in reported speech.

Do I always need to use a reporting verb in reported speech?

No, you do not always need to use a reporting verb in reported speech. However, using a reporting verb can help to clarify who is speaking and add more context to the reported speech. In some cases, the reported speech can be introduced by phrases such as "I heard that" or "It seems that" without using a reporting verb. For example: Direct speech: "I'm going to the cinema tonight." Reported speech with a reporting verb: She said she was going to the cinema tonight. Reported speech without a reporting verb: It seems that she's going to the cinema tonight. However, it's important to note that using a reporting verb can help to make the reported speech more formal and accurate. When using reported speech in academic writing or journalism, it's generally recommended to use a reporting verb to make the reporting more clear and credible. Some common reporting verbs include say, tell, explain, ask, suggest, and advise. For example: Direct speech: "I think we should invest in renewable energy." Reported speech with a reporting verb: She suggested that they invest in renewable energy. Overall, while using a reporting verb is not always required, it can be helpful to make the reported speech more clear and accurate.

How to use reported speech to report questions and commands?

1. Reporting Questions: When reporting questions, you need to use an introductory phrase such as "asked" or "wondered" followed by the question word (if applicable), subject, and verb. You also need to change the word order to make it a statement. Here's an example: Direct speech: "What time is the meeting?" Reported speech: She asked what time the meeting was. Note that the question mark is not used in reported speech. 2. Reporting Commands: When reporting commands, you need to use an introductory phrase such as "ordered" or "told" followed by the person, to + infinitive, and any additional information. Here's an example: Direct speech: "Clean your room!" Reported speech: She ordered me to clean my room. Note that the exclamation mark is not used in reported speech. In both cases, the tense of the reported verb should be changed accordingly. For example, present simple changes to past simple, and future changes to conditional. Here are some examples: Direct speech: "Will you go to the party with me?" Reported speech: She asked if I would go to the party with her. Direct speech: "Please bring me a glass of water." Reported speech: She requested that I bring her a glass of water. Remember that when using reported speech to report questions and commands, the introductory phrases and verb tenses are important to convey the intended meaning accurately.

How to make questions in reported speech?

To make questions in reported speech, you need to use an introductory phrase such as "asked" or "wondered" followed by the question word (if applicable), subject, and verb. You also need to change the word order to make it a statement. Here are the steps to make questions in reported speech: Identify the reporting verb: The first step is to identify the reporting verb in the sentence. Common reporting verbs used to report questions include "asked," "inquired," "wondered," and "wanted to know." Change the tense and pronouns: Next, you need to change the tense and pronouns in the sentence to reflect the shift from direct to reported speech. The tense of the verb is usually shifted back one tense (e.g. from present simple to past simple) in reported speech. The pronouns should also be changed as necessary to reflect the shift in perspective from the original speaker to the reporting speaker. Use an appropriate question word: If the original question contained a question word (e.g. who, what, where, when, why, how), you should use the same question word in the reported question. If the original question did not contain a question word, you can use "if" or "whether" to introduce the reported question. Change the word order: In reported speech, the word order of the question changes from the inverted form to a normal statement form. The subject usually comes before the verb, unless the original question started with a question word. Here are some examples of reported questions: Direct speech: "What time is the meeting?" Reported speech: She asked what time the meeting was. Direct speech: "Did you finish your homework?" Reported speech: He wanted to know if I had finished my homework. Direct speech: "Where are you going?" Reported speech: She wondered where I was going. Remember that when making questions in reported speech, the introductory phrases and verb tenses are important to convey the intended meaning accurately. Here you can find more examples of direct and indirect questions

What is the difference between reported speech an indirect speech?

In reported or indirect speech, you are retelling or reporting what someone said using your own words. The tense of the reported speech is usually shifted back one tense from the tense used in the original statement. For example, if someone said, "I am going to the store," in reported speech you would say, "He/she said that he/she was going to the store." The main difference between reported speech and indirect speech is that reported speech usually refers to spoken language, while indirect speech can refer to both spoken and written language. Additionally, indirect speech is a broader term that includes reported speech as well as other ways of expressing what someone else has said, such as paraphrasing or summarizing.

Examples of direct speech to reported

1. Direct speech: "I am hungry," she said. Reported speech: She said she was hungry. 2. Direct speech: "Can you pass the salt, please?" he asked. Reported speech: He asked her to pass the salt. 3. Direct speech: "I will meet you at the cinema," he said. Reported speech: He said he would meet her at the cinema. 4. Direct speech: "I have been working on this project for hours," she said. Reported speech: She said she had been working on the project for hours. 5. Direct speech: "What time does the train leave?" he asked. Reported speech: He asked what time the train left. 6. Direct speech: "I love playing the piano," she said. Reported speech: She said she loved playing the piano. 7. Direct speech: "I am going to the grocery store," he said. Reported speech: He said he was going to the grocery store. 8. Direct speech: "Did you finish your homework?" the teacher asked. Reported speech: The teacher asked if he had finished his homework. 9. Direct speech: "I want to go to the beach," she said. Reported speech: She said she wanted to go to the beach. 10. Direct speech: "Do you need help with that?" he asked. Reported speech: He asked if she needed help with that. 11. Direct speech: "I can't come to the party," he said. Reported speech: He said he couldn't come to the party. 12. Direct speech: "Please don't leave me," she said. Reported speech: She begged him not to leave her. 13. Direct speech: "I have never been to London before," he said. Reported speech: He said he had never been to London before. 14. Direct speech: "Where did you put my phone?" she asked. Reported speech: She asked where she had put her phone. 15. Direct speech: "I'm sorry for being late," he said. Reported speech: He apologized for being late. 16. Direct speech: "I need some help with this math problem," she said. Reported speech: She said she needed some help with the math problem. 17. Direct speech: "I am going to study abroad next year," he said. Reported speech: He said he was going to study abroad the following year. 18. Direct speech: "Can you give me a ride to the airport?" she asked. Reported speech: She asked him to give her a ride to the airport. 19. Direct speech: "I don't know how to fix this," he said. Reported speech: He said he didn't know how to fix it. 20. Direct speech: "I hate it when it rains," she said. Reported speech: She said she hated it when it rained.

What is Direct and Indirect Speech?

Direct and indirect speech are two different ways of reporting spoken or written language. Let's delve into the details and provide some examples. Click here to read more

Fluent English Grammar

Created by Fluent English Grammar

Privacy Policy

Terms of Service

How do you write reported speech in English? - Easy Learning Grammar

Quick word challenge

Quiz Review

Score: 0 / 5

Reported speech

Speech can be direct and indirect, or reported. 

When you express your thought orally or in writing, it is direct speech. We usually put it in quotes.

When you communicate what someone else said, it is reported speech.

Reported statements

Sue: "I am hungry."

Sue says (that)  she is hungry.

To transfer a positive or a negative sentence to reported speech, we need two parts:

• the main part (she says that... / he claims that... / they deny that...),
• the dependent part which is the transformed direct speech.

Pay attention

In the reported speech, we must replace the pronouns. Otherwise, we won't keep the meaning.

Mary: "I am glad to help you!"

Mary says she is glad to help me . BUT NOT Mary says I am glad to help you.

You should also be careful with  time indicators (today, now, next week etc.) not to lose the idea of the original direct statement.

The word  that  can be used or left out, both options are correct.

Backshift of tenses in reported speech

When we have a sentence that consists of the main and the dependent part we need to be careful with the verb tenses. The tense in the main part affects the tense in the dependent part. This is called backshifting.

If the main part is in the present simple (e.g., "she says...", "he tells me..."), the dependent part remains unchanged.

John: "I have just got up."

John says he has just got up. "Says" is the present simple → no backshifting

If the main part is in the  past simple, we have to do the backshifting. Its basic principle is that the past simple in the main part "pushes" the tense of the dependent part one step back in time. This way we balance both parts of the sentence.

You can view the topic ' reported statements ' with an explanation and exercises.

Reported questions

If the direct question began with a question word (when, what, how, why and so on), then in the reported speech:

• the sentence changes from question to positive, with a direct word order
• we need to do the backshifting if we have the past simple in the main part

"Why did you leave the door open?" → She asked me why I had left the door open.

"Where have you been?" → She asked me where I had been.

If the direct question didn't have a question word (it was a yes/no question), we add the word "if" to transform it into reported speech. The rules of backshifting are the same.

"Will it rain tomorrow?" → They wanted to know if it would rain the next day.

"Can I lend your pen for a second?" → I asked if I could lend his pen for a second.

You can also view the topic ' reported questions ' for a detailed explanation and exercises.

Reported requests and demands

If we want to transform somebody's demand or request into reported speech, we say:

• tell somebody to do something — for reported commands
• ask somebody to do something — for reported requests

If the imperative was negative (don't go, don't do), we put "not" before "to":  tell somebody not to do something.

"Do not cross the red line, please!" → The officer told us not to cross the red line.

"Could you put the flowers in the vase, please?" → She asked me to put the flowers in the vase.

You can also view the topic ' reported requests & demands ' for a detailed explanation and exercises.

You are using an outdated browser. Please upgrade your browser or activate Google Chrome Frame to improve your experience.

Reported Speech in English

“Reported speech” might sound fancy, but it isn’t that complicated.

It’s just how you talk about what someone said.

Luckily, it’s pretty simple to learn the basics in English, beginning with the two types of reported speech: direct (reporting the exact words someone said) and indirect (reporting what someone said without using their exact words ).

Read this post to learn how to report speech, with tips and tricks for each, plenty of examples and a resources section that tells you about real world resources you can use to practice reporting speech.

How to Report Direct Speech

How to report indirect speech, reporting questions in indirect speech, verb tenses in indirect reported speech, simple present, present continuous, present perfect, present perfect continuous, simple past, past continuous, past perfect, past perfect continuous, simple future, future continuous, future perfect, future perfect continuous, authentic resources for practicing reported speech, novels and short stories, native english videos, celebrity profiles.

Download: This blog post is available as a convenient and portable PDF that you can take anywhere. Click here to get a copy. (Download)

Direct speech refers to the exact words that a person says. You can “report” direct speech in a few different ways.

To see how this works, let’s pretend that I (Elisabeth) told some people that I liked green onions.

Here are some different ways that those people could explain what I said:

Direct speech: “I like green onions,” Elisabeth said.

Direct speech: “I like green onions,” she told me. — In this sentence, we replace my name (Elisabeth) with the pronoun she.

In all of these examples, the part that was said is between quotation marks and is followed by a noun (“she” or “Elisabeth”) and a verb. Each of these verbs (“to say,” “to tell [someone],” “to explain”) are ways to describe someone talking. You can use any verb that refers to speech in this way.

You can also put the noun and verb before what was said.

Direct speech: Elisabeth said, “I like spaghetti.”

The example above would be much more likely to be said out loud than the first set of examples.

Here’s a conversation that might happen between two people:

1: Did you ask her if she liked coffee?

2: Yeah, I asked her.

1: What did she say?

2. She said, “Yeah, I like coffee.” ( Direct speech )

Usually, reporting of direct speech is something you see in writing. It doesn’t happen as often when people are talking to each other. 

Direct reported speech often happens in the past. However, there are all kinds of stories, including journalism pieces, profiles and fiction, where you might see speech reported in the present as well.

This is sometimes done when the author of the piece wants you to feel that you’re experiencing events in the present moment.

For example, a profile of Kristen Stewart in Vanity Fair  has a funny moment that describes how the actress isn’t a very good swimmer:

Direct speech: “I don’t want to enter the water, ever,” she says. “If everyone’s going in the ocean, I’m like, no.”

Here, the speech is reported as though it’s in the present tense (“she says”) instead of in the past (“she said”).

In writing of all kinds, direct reported speech is often split into two or more parts, as it is above.

Here’s an example from Lewis Carroll’s “ Alice’s Adventures in Wonderland ,” where the speech is even more split up:

Direct speech: “I won’t indeed!” said Alice, in a great hurry to change the subject of conversation. “Are you—are you fond—of—of dogs?” The Mouse did not answer, so Alice went on eagerly: “There is such a nice little dog near our house I should like to show you!”

Reporting indirect speech is what happens when you explain what someone said without using their exact words.

Let’s start with an example of direct reported speech like those used above.

Direct speech: Elisabeth said, “I like coffee.”

As indirect reported speech, it looks like this:

Indirect speech: Elisabeth said she liked coffee.

You can see that the subject (“I”) has been changed to “she,” to show who is being spoken about. If I’m reporting the direct speech of someone else, and this person says “I,” I’d repeat their sentence exactly as they said it. If I’m reporting this person’s speech indirectly to someone else, however, I’d speak about them in the third person—using “she,” “he” or “they.”

You may also notice that the tense changes here: If “I like coffee” is what she said, this can become “She liked coffee” in indirect speech.

However, you might just as often hear someone say something like, “She said she likes coffee.” Since people’s likes and preferences tend to change over time and not right away, it makes sense to keep them in the present tense.

Indirect speech often uses the word “that” before what was said:

Indirect speech: She said that she liked coffee.

There’s no real difference between “She said she liked coffee” and “She said that she liked coffee.” However, using “that” can help make the different parts of the sentence clearer.

Let’s look at a few other examples:

Indirect speech: I said I was going outside today.

Indirect speech: They told me that they wanted to order pizza.

Indirect speech: He mentioned it was raining.

Indirect speech: She said that her father was coming over for dinner.

You can see an example of reporting indirect speech in the funny video “ Cell Phone Crashing .” In this video, a traveler in an airport sits down next to another traveler talking on his cell phone. The first traveler pretends to be talking to someone on his phone, but he appears to be responding to the second traveler’s conversation, which leads to this exchange:

Woman: “Are you answering what I’m saying?”

Man “No, no… I’m on the phone with somebody, sorry. I don’t mean to be rude.” (Direct speech)

Woman: “What was that?”

Man: “I just said I was on the phone with somebody.” (Indirect speech)

When reporting questions in indirect speech, you can use words like “whether” or “if” with verbs that show questioning, such as “to ask” or “to wonder.”

Direct speech: She asked, “Is that a new restaurant?”

Indirect speech: She asked if that was a new restaurant. 

In any case where you’re reporting a question, you can say that someone was “wondering” or “wanted to know” something. Notice that these verbs don’t directly show that someone asked a question. They don’t describe an action that happened at a single point in time. But you can usually assume that someone was wondering or wanted to know what they asked.

Indirect speech: She was wondering if that was a new restaurant.

Indirect speech: She wanted to know whether that was a new restaurant.

It can be tricky to know how to use tenses when reporting indirect speech. Let’s break it down, tense by tense.

Sometimes, indirect speech “ backshifts ,” or moves one tense further back into the past. We already saw this in the example from above:

Direct speech: She said, “I like coffee.”

Indirect speech: She said she liked coffee.

Also as mentioned above, backshifting doesn’t always happen. This might seem confusing, but it isn’t that difficult to understand once you start using reported speech regularly.

What tense you use in indirect reported speech often just depends on when what you’re reporting happened or was true.

Let’s look at some examples of how direct speech in certain tenses commonly changes (or doesn’t) when it’s reported as indirect speech.

To learn about all the English tenses (or for a quick review), check out this post .

Direct speech: I said, “I play video games.”

Indirect speech: I said that I played video games (simple past) or I said that I play video games  (simple present).

Backshifting into the past or staying in the present here can change the meaning slightly. If you use the first example, it’s unclear whether or not you still play video games; all we know is that you said you played them in the past.

If you use the second example, though, you probably still play video games (unless you were lying for some reason).

However, the difference in meaning is so small, you can use either one and you won’t have a problem.

Direct speech: I said, “I’m playing video games.”

Indirect speech: I said that I was playing video games (past continuous) or I said that I’m playing video games (present continuous).

In this case, you’d likely use the first example if you were telling a story about something that happened in the past.

You could use the second example to repeat or stress what you just said. For example:

Hey, want to go for a walk?

Direct speech: No, I’m playing video games.

But it’s such a nice day!

Indirect speech: I said that I’m playing video games!

Direct speech: Marie said, “I have read that book.”

Indirect speech: Marie said that she had read that book (past perfect) or Marie said that she has read that book (present perfect).

The past perfect is used a lot in writing and other kinds of narration. This is because it helps point out an exact moment in time when something was true.

The past perfect isn’t quite as useful in conversation, where people are usually more interested in what’s true now. So, in a lot of cases, people would use the second example above when speaking.

Direct speech: She said, “I have been watching that show.”

Indirect speech: She said that she had been watching that show (past perfect continuous) or She said that she has been watching that show (present perfect continuous).

These examples are similar to the others above. You could use the first example whether or not this person was still watching the show, but if you used the second example, it’d probably seem like you either knew or guessed that she was still watching it.

Direct speech: You told me, “I charged my phone.”

Indirect speech: You told me that you had charged your phone (past perfect) or You told me that you charged your phone (simple past).

Here, most people would probably just use the second example, because it’s simpler, and gets across the same meaning.

Direct speech: You told me, “I was charging my phone.”

Indirect speech: You told me that you had been charging your phone (past perfect continuous) or You told me that you were charging your phone (past continuous).

Here, the difference is between whether you had been charging your phone before or were charging your phone at the time. However, a lot of people would still use the second example in either situation.

Direct speech: They explained, “We had bathed the cat on Wednesday.”

Indirect speech: They explained that they had bathed the cat on Wednesday. (past perfect)

Once we start reporting the past perfect tenses, we don’t backshift because there are no tenses to backshift to.

So in this case, it’s simple. The tense stays exactly as is. However, many people might simplify even more and use the simple past, saying, “They explained that they bathed the cat on Wednesday.”

Direct speech: They said, “The cat had been going outside and getting dirty for a long time!”

Indirect speech: They said that the cat had been going outside and getting dirty for a long time. (past perfect continuous)

Again, we don’t shift the tense back here; we leave it like it is. And again, a lot of people would report this speech as, “They said the cat was going outside and getting dirty for a long time.” It’s just a simpler way to say almost the same thing.

Direct speech: I told you, “I will be here no matter what.”

Indirect speech: I told you that I would be here no matter what. (present conditional)

At this point, we don’t just have to think about tenses, but grammatical mood, too. However, the idea is still pretty simple. We use the conditional (with “would”) to show that at the time the words were spoken, the future was uncertain.

In this case, you could also say, “I told you that I will be here no matter what,” but only if you “being here” is still something that you expect to happen in the future.

What matters here is what’s intended. Since this example shows a person reporting their own speech, it’s more likely that they’d want to stress the truth of their own intention, and so they might be more likely to use “will” than “would.”

But if you were reporting someone else’s words, you might be more likely to say something like, “She told me that she would be here no matter what.”

Direct speech: I said, “I’ll be waiting for your call.”

Indirect speech: I said that I would be waiting for your call. (conditional continuous)

These are similar to the above examples, but apply to a continuous or ongoing action.

Direct speech: She said, “I will have learned a lot about myself.”

Indirect speech: She said that she would have learned a lot about herself (conditional perfect) or She said that she will have learned a lot about herself (future perfect).

In this case, using the conditional (as in the first example) suggests that maybe a certain event didn’t happen, or something didn’t turn out as expected.

However, that might not always be the case, especially if this was a sentence that was written in an article or a work of fiction. The second example, however, suggests that the future that’s being talked about still hasn’t happened yet.

Direct speech: She said, “By next Tuesday, I will have been staying inside every day for the past month.”

Indirect speech: She said that by next Tuesday, she would have been staying inside every day for the past month (perfect continuous conditional) or She said that by next Tuesday, she will have been staying inside every day for the past month (past perfect continuous).

Again, in this case, the first example might suggest that the event didn’t happen. Maybe the person didn’t stay inside until next Tuesday! However, this could also just be a way of explaining that at the time she said this in the past, it was uncertain whether she really would stay inside for as long as she thought.

The second example, on the other hand, would only be used if next Tuesday hadn’t happened yet.

Let’s take a look at where you can find resources for practicing reporting speech in the real world.

One of the most common uses for reported speech is in fiction. You’ll find plenty of reported speech in novels and short stories . Look for books that have long sections of text with dialogue marked by quotation marks (“…”). Once you understand the different kinds of reported speech, you can look for it in your reading and use it in your own writing.

Writing your own stories is a great way to get even better at understanding reported speech.

One of the best ways to practice any aspect of English is to watch native English videos. By watching English speakers use the language, you can understand how reported speech is used in real world situations.

FluentU takes authentic videos—like music videos, movie trailers, news and inspiring talks—and turns them into personalized language learning lessons.

You can try FluentU for free for 2 weeks. Check out the website or download the iOS app or Android app.

P.S. Click here to take advantage of our current sale! (Expires at the end of this month.)

Try FluentU for FREE!

Celebrity profiles, which you can find in print magazines and online, can help you find and practice reported speech, too. Celebrity profiles are stories that focus on a famous person. They often include some kind of interview. The writer will usually spend some time describing the person and then mention things that they say; this is when they use reported speech.

Because many of these profiles are written in the present tense, they can help you get used to the basics of reported speech without having to worry too much about different verb tenses.

While the above may seem really complicated, it isn’t that difficult to start using reported speech.

Mastering it may be a little difficult, but the truth is that many, many people who speak English as a first language struggle with it, too!

Reported speech is flexible, and even if you make mistakes, there’s a good chance that no one will notice.

Enter your e-mail address to get your free PDF!

We hate SPAM and promise to keep your email address safe

Search form

• B1-B2 grammar

Reported speech

Daisy has just had an interview for a summer job. 

Instructions

As you watch the video, look at the examples of reported speech. They are in  red  in the subtitles. Then read the conversation below to learn more. Finally, do the grammar exercises to check you understand, and can use, reported speech correctly.

Sophie:  Mmm, it’s so nice to be chilling out at home after all that running around.

Ollie: Oh, yeah, travelling to glamorous places for a living must be such a drag!

Ollie: Mum, you can be so childish sometimes. Hey, I wonder how Daisy’s getting on in her job interview.

Sophie: Oh, yes, she said she was having it at four o’clock, so it’ll have finished by now. That’ll be her ... yes. Hi, love. How did it go?

Daisy: Well, good I think, but I don’t really know. They said they’d phone later and let me know.

Sophie: What kind of thing did they ask you?

Daisy: They asked if I had any experience with people, so I told them about helping at the school fair and visiting old people at the home, that sort of stuff. But I think they meant work experience.

Sophie: I’m sure what you said was impressive. They can’t expect you to have had much work experience at your age.

Daisy:  And then they asked me what acting I had done, so I told them that I’d had a main part in the school play, and I showed them a bit of the video, so that was cool.

Sophie:  Great!

Daisy: Oh, and they also asked if I spoke any foreign languages.

Sophie: Languages?

Daisy: Yeah, because I might have to talk to tourists, you know.

Sophie: Oh, right, of course.

Daisy: So that was it really. They showed me the costume I’ll be wearing if I get the job. Sending it over ...

Ollie: Hey, sis, I heard that Brad Pitt started out as a giant chicken too! This could be your big break!

Daisy: Ha, ha, very funny.

Sophie: Take no notice, darling. I’m sure you’ll be a marvellous chicken.

We use reported speech when we want to tell someone what someone said. We usually use a reporting verb (e.g. say, tell, ask, etc.) and then change the tense of what was actually said in direct speech.

So, direct speech is what someone actually says? Like 'I want to know about reported speech'?

Yes, and you report it with a reporting verb.

He said he wanted to know about reported speech.

I said, I want and you changed it to he wanted .

Exactly. Verbs in the present simple change to the past simple; the present continuous changes to the past continuous; the present perfect changes to the past perfect; can changes to could ; will changes to would ; etc.

She said she was having the interview at four o’clock. (Direct speech: ' I’m having the interview at four o’clock.') They said they’d phone later and let me know. (Direct speech: ' We’ll phone later and let you know.')

OK, in that last example, you changed you to me too.

Yes, apart from changing the tense of the verb, you also have to think about changing other things, like pronouns and adverbs of time and place.

'We went yesterday.'  > She said they had been the day before. 'I’ll come tomorrow.' >  He said he’d come the next day.

I see, but what if you’re reporting something on the same day, like 'We went yesterday'?

Well, then you would leave the time reference as 'yesterday'. You have to use your common sense. For example, if someone is saying something which is true now or always, you wouldn’t change the tense.

'Dogs can’t eat chocolate.' > She said that dogs can’t eat chocolate. 'My hair grows really slowly.' >  He told me that his hair grows really slowly.

What about reporting questions?

We often use ask + if/whether , then change the tenses as with statements. In reported questions we don’t use question forms after the reporting verb.

'Do you have any experience working with people?' They asked if I had any experience working with people. 'What acting have you done?' They asked me what acting I had done .

Is there anything else I need to know about reported speech?

One thing that sometimes causes problems is imperative sentences.

You mean like 'Sit down, please' or 'Don’t go!'?

Exactly. Sentences that start with a verb in direct speech need a to + infinitive in reported speech.

She told him to be good. (Direct speech: 'Be good!') He told them not to forget. (Direct speech: 'Please don’t forget.')

OK. Can I also say 'He asked me to sit down'?

Yes. You could say 'He told me to …' or 'He asked me to …' depending on how it was said.

OK, I see. Are there any more reporting verbs?

Yes, there are lots of other reporting verbs like promise , remind , warn , advise , recommend , encourage which you can choose, depending on the situation. But say , tell and ask are the most common.

Great. I understand! My teacher said reported speech was difficult.

And I told you not to worry!

Check your grammar: matching

Check your grammar: error correction, check your grammar: gap fill, worksheets and downloads.

What was the most memorable conversation you had yesterday? Who were you talking to and what did they say to you?

Sign up to our newsletter for LearnEnglish Teens

We will process your data to send you our newsletter and updates based on your consent. You can unsubscribe at any time by clicking the "unsubscribe" link at the bottom of every email. Read our privacy policy for more information.

The Reported Speech

Table of Contents

What is reported speech.

Reported speech is when you tell somebody what you or another person said before. When reporting a speech, some changes are necessary.

For example, the statement:

• Jane said she was waiting for her mom .

is a reported speech, whereas:

• Jane said, “I’m waiting for my mom.”

is a direct speech.

Reported speech is also referred to as indirect speech or indirect discourse .

Before explaining how to report a discourse, let us first distinguish between direct speech and reported speech .

Direct speech vs reported speech

1. We use direct speech to quote a speaker’s exact words. We put their words within quotation marks. We add a reporting verb such as “he said” or “she asked” before or after the quote.

• He said, “I am happy.”

2. Reported speech is a way of reporting what someone said without using quotation marks. We do not necessarily report the speaker”‘s exact words. Some changes are necessary: the time expressions, the tense of the verbs, and the demonstratives.

• He said that he was happy.

More examples:

Different types of reported speech

When you use reported speech, you either report:

• Requests/commands
• Other types

A. Reporting statements

When transforming statements, check whether you have to change:

• place and time expression

1- Pronouns

In reported speech, you often have to change the pronoun depending on who says what.

She says, “My dad likes roast chicken.” => She says that her dad likes roast chicken.

• If the sentence starts in the present, there is no backshift of tenses in reported speech.
• If the sentence starts in the past, there is often a backshift of tenses in reported speech.

No backshift

Do not change the tense if the introductory clause (i.e., the reporting verb) is in the present tense (e. g. He says ). Note, however, that you might have to change the form of the present tense verb (3rd person singular).

• He says, “I write poems.” => He says that he writes English.

You must change the tense if the introductory clause (i.e., the reporting verb) is in the past tense (e. g. He said ).

• He said, “I am happy.”=> He said that he was happy.

Examples of the main changes in verb tense :

3. Modal verbs

The modal verbs could, should, would, might, needn’t, ought to, and used to do not normally change.

• He said: “She might be right.” => He said that she might be right.
• He told her: “You needn’t see a doctor.” => He told her that she needn’t see a doctor.

Other modal verbs such as can, shall, will, must, and ma y change:

4- Place, demonstratives, and time expressions

Place, demonstratives, and time expressions change if the context of the reported statement (i.e. the location and/or the period of time) is different from that of the direct speech.

In the following table, you will find the different changes of place; demonstratives, and time expressions.

B. Reporting Questions

When transforming questions, check whether you have to change:

• The pronouns
• The place and time expressions
• The tenses (backshift)

Also, note that you have to:

• transform the question into an indirect question
• use the question word ( where, when, what, how ) or if / whether

>> EXERCISE ON REPORTING QUESTIONS <<

C. Reporting requests/commands

When transforming requests and commands, check whether you have to change:

• place and time expressions
• She said, “Sit down.” – She asked me to sit down.
• She said, “don’t be lazy” – She asked me not to be lazy

D. Other transformations

• Expressions of advice with must , should, and ought are usually reported using advise / urge . Example: “You must read this book.” He advised/urged me to read that book.
• The expression let’s is usually reported using suggest . In this case, there are two possibilities for reported speech: gerund or statement with should . Example : “Let’s go to the cinema.” 1. He suggested going to the cinema. 2. He suggested that we should go to the cinema.

Main clauses connected with and/but

If two complete main clauses are connected with and or but , put that after the conjunction.

• He said, “I saw her but she didn’t see me.=> He said that he had seen her but that she hadn’t seen him.

If the subject is dropped in the second main clause (the conjunction is followed by a verb), do not use that .

• She said, “I am a nurse and work in a hospital.=> He said that she was a nurse and worked in a hospital.

punctuation rules of the reported speech

Direct speech:

We normally add a comma between the reporting verbs (e.g., she/he said, reported, he replied, etc.) and the reported clause in direct speech. The original speaker”s words are put between inverted commas, either single (“…”) or double (“…”).

• She said, “I wasn’t ready for the competition”.

Note that we insert the comma within the inverted commas if the reported clause comes first:

• “I wasn’t ready for the competition,” she said.

Indirect speech:

In indirect speech, we don’t put a comma between the reporting verb and the reported clause and we omit the inverted quotes.

• She said that she hadn’t been ready for the competition.

In reported questions and exclamations, we remove the question mark and the exclamation mark.

• She asked him why he looked sad?
• She asked him why he looked sad.

Can we omit that in the reported speech?

Yes, we can omit that after reporting verbs such as he said , he replied , she suggested , etc.

• He said that he could do it. – He said he could do it.
• She replied that she was fed up with his misbehavior. – She replied she was fed up with his misbehavior.

List of reporting verbs

Reported speech requires a reporting verb such as “he said”, she “replied”, etc.

Here is a list of some common reporting verbs:

• Cry (meaning shout)
• Demonstrate
• Hypothesize
• Posit the view that
• Question the view that
• Want to know

In reported speech, we put the words of a speaker in a subordinate clause introduced by a reporting verb such as – “ he said ” and “ she asked “- with the required person and tense adjustments.

Related pages

• Reported speech exercise (mixed)
• Reported speech exercise (questions)
• Reported speech exercise (requests and commands)
• Reported speech lesson

Reported Speech (Indirect Speech) in English – Summary

How to use reported speech.

If you have a sentence in Direct Speech, try to follow our 5 steps to put the sentence into Reported Speech..

• Define the type of the sentence (statement, questions, command)
• What tense is used in the introductory sentence?
• Do you have to change the person (pronoun)?
• Do you have to backshift the tenses?
• Do you have to change expressions of time and place?

1. Statements, Questions, Commands

Mind the type of sentences when you use Reported Speech. There is more detailed information on the following pages.

• Commands, Requests

2. The introductory sentence

If you use Reported Speech there are mostly two main differences.

The introductory sentence in Reported Speech can be in the Present or in the Past .

If the introductory sentences is in the Simple Present, there is no backshift of tenses.

Direct Speech:

• Susan, “ Mary work s in an office.”

Reported Speech:

• Introductory sentence in the Simple Present → Susan says (that)* Mary work s in an office.
• Introductory sentence in the Simple Past → Susan said (that)* Mary work ed in an office.

3. Change of persons/pronouns

If there is a pronoun in Direct Speech, it has possibly to be changed in Reported Speech, depending on the siutation.

• Direct Speech → Susan, “I work in an office.”
• Reported Speech → Susan said (that)* she worked in an office.

Here I is changed to she .

4. Backshift of tenses

If there is backshift of tenses in Reported Speech, the tenses are shifted the following way.

• Direct Speech → Peter, “ I work in the garden.”
• Reported Speech → Peter said (that)* he work ed in the garden.

5. Conversion of expressions of time and place

If there is an expression of time/place in the sentence, it may be changed, depending on the situation.

• Direct Speech → Peter, “I worked in the garden yesterday .”
• Reported Speech → Peter said (that) he had worked in the garden the day before .

6. Additional information

In some cases backshift of tenses is not necessary, e.g. when statements are still true. Backshift of tenses is never wrong.

• John, “My brother is at Leipzig university.”
• John said (that) his brother was at Leipzig university. or
• John said (that) his brother is at Leipzig university.

when you use general statements.

• Mandy, “The sun rises in the east.”
• Mandy said (that) the sun rose in the east. or
• Mandy said (that) the sun rises in the east.

* The word that is optional, that is the reason why we put it in brackets.

• You are here:
• Grammar Explanations
• Reported Speech

EnglishPost.org

Reported Speech: Structures and Examples

Reported speech (Indirect Speech) is how we represent the speech of other people or what we ourselves say.

Reported Speech focuses more on the content of what someone said rather than their exact words

The structure of the independent clause depends on whether the speaker is reporting a statement, a question, or a command.

Table of Contents

Reported Speech Rules and Examples

Present tenses and reported speech, past tenses and reported speech, reported speech examples, reported speech and the simple present, reported speech and present continuous, reported speech and the simple past, reported speech and the past continuous, reported speech and the present perfect, reported speech and the past perfect, reported speech and ‘ can ’ and ‘can’t’, reported speech and ‘ will ’ and ‘ won’t ’, reported speech and could and couldn’t, reported speech and the future continuous, reported questions exercises online.

To turn sentences into Indirect Speech, you have to follow a set of rules and this is what makes reported speech difficult for some.

To make reported speech sentences, you need to manage English tenses well.

• Present Simple Tense changes into Past Simple Tense
• Present Progressive Tense changes into Past Progressive Tense
• Present Perfect Tense changes into Past Perfect Tense
• Present Perfect Progressive Tense changes into Past Perfect Tense
• Past Simple Tense changes into Past Perfect Tense
• Past Progressive Tense changes into Perfect Continuous Tense
• Past Perfect Tense doesn’t change
• Past Perfect Progressive Tense doesn’t change
• Future Simple Tense changes into would
• Future Progressive Tense changes into “would be”
• Future Perfect Tense changes into “would have·
• Future Perfect Progressive Tense changes into “would have been”

These are some examples of sentences using indirect speech

The present simple tense usually changes to the past simple

The present continuous tense usually changes to the past continuous.

The past simple tense usually changes to the past perfect

The past continuous tense usually changes to the past perfect continuous.

The present perfect tense usually changes to the past perfect tense

The past perfect tense does not change

 ‘ Can ’ and ‘can’t’ in direct speech change to ‘ could ’ and ‘ couldn’t ’

‘ Will ’ and ‘ won’t ’ in direct speech change to ‘ would ’ and ‘ wouldn’t ’

Could and couldn’t doesn’t change

Will ’ and ‘ won’t ’ in direct speech change to ‘ would ’ and ‘ wouldn’t ’

These are some online exercises to learn more about reported questions

• Present Simple Reported Yes/No Question Exercise
• Present Simple Reported Wh Question Exercise
• Mixed Tense Reported Question Exercise
• Present Simple Reported Statement Exercise
• Present Continuous Reported Statement Exercise

I am Jose Manuel, English professor and creator of EnglishPost.org, a blog whose mission is to share lessons for those who want to learn and improve their English

Related Posts

Questions with Who: Grammar Guide and Examples

First Conditional Sentences and Questions

Phrasal Verbs Questions for the ESL Classroom

• English Grammar
• Reported Speech

Reported Speech - Definition, Rules and Usage with Examples

Reported speech or indirect speech is the form of speech used to convey what was said by someone at some point of time. This article will help you with all that you need to know about reported speech, its meaning, definition, how and when to use them along with examples. Furthermore, try out the practice questions given to check how far you have understood the topic.

Table of Contents

Definition of reported speech, rules to be followed when using reported speech, table 1 – change of pronouns, table 2 – change of adverbs of place and adverbs of time, table 3 – change of tense, table 4 – change of modal verbs, tips to practise reported speech, examples of reported speech, check your understanding of reported speech, frequently asked questions on reported speech in english, what is reported speech.

Reported speech is the form in which one can convey a message said by oneself or someone else, mostly in the past. It can also be said to be the third person view of what someone has said. In this form of speech, you need not use quotation marks as you are not quoting the exact words spoken by the speaker, but just conveying the message.

Now, take a look at the following dictionary definitions for a clearer idea of what it is.

Reported speech, according to the Oxford Learner’s Dictionary, is defined as “a report of what somebody has said that does not use their exact words.” The Collins Dictionary defines reported speech as “speech which tells you what someone said, but does not use the person’s actual words.” According to the Cambridge Dictionary, reported speech is defined as “the act of reporting something that was said, but not using exactly the same words.” The Macmillan Dictionary defines reported speech as “the words that you use to report what someone else has said.”

Reported speech is a little different from direct speech . As it has been discussed already, reported speech is used to tell what someone said and does not use the exact words of the speaker. Take a look at the following rules so that you can make use of reported speech effectively.

• The first thing you have to keep in mind is that you need not use any quotation marks as you are not using the exact words of the speaker.
• You can use the following formula to construct a sentence in the reported speech.
• You can use verbs like said, asked, requested, ordered, complained, exclaimed, screamed, told, etc. If you are just reporting a declarative sentence , you can use verbs like told, said, etc. followed by ‘that’ and end the sentence with a full stop . When you are reporting interrogative sentences, you can use the verbs – enquired, inquired, asked, etc. and remove the question mark . In case you are reporting imperative sentences , you can use verbs like requested, commanded, pleaded, ordered, etc. If you are reporting exclamatory sentences , you can use the verb exclaimed and remove the exclamation mark . Remember that the structure of the sentences also changes accordingly.
• Furthermore, keep in mind that the sentence structure , tense , pronouns , modal verbs , some specific adverbs of place and adverbs of time change when a sentence is transformed into indirect/reported speech.

Transforming Direct Speech into Reported Speech

As discussed earlier, when transforming a sentence from direct speech into reported speech, you will have to change the pronouns, tense and adverbs of time and place used by the speaker. Let us look at the following tables to see how they work.

Here are some tips you can follow to become a pro in using reported speech.

• Select a play, a drama or a short story with dialogues and try transforming the sentences in direct speech into reported speech.
• Write about an incident or speak about a day in your life using reported speech.
• Develop a story by following prompts or on your own using reported speech.

Given below are a few examples to show you how reported speech can be written. Check them out.

• Santana said that she would be auditioning for the lead role in Funny Girl.
• Blaine requested us to help him with the algebraic equations.
• Karishma asked me if I knew where her car keys were.
• The judges announced that the Warblers were the winners of the annual acapella competition.
• Binsha assured that she would reach Bangalore by 8 p.m.
• Kumar said that he had gone to the doctor the previous day.
• Lakshmi asked Teena if she would accompany her to the railway station.
• Jibin told me that he would help me out after lunch.
• The police ordered everyone to leave from the bus stop immediately.
• Rahul said that he was drawing a caricature.

Transform the following sentences into reported speech by making the necessary changes.

1. Rachel said, “I have an interview tomorrow.”

2. Mahesh said, “What is he doing?”

3. Sherly said, “My daughter is playing the lead role in the skit.”

4. Dinesh said, “It is a wonderful movie!”

5. Suresh said, “My son is getting married next month.”

6. Preetha said, “Can you please help me with the invitations?”

7. Anna said, “I look forward to meeting you.”

8. The teacher said, “Make sure you complete the homework before tomorrow.”

9. Sylvester said, “I am not going to cry anymore.”

10. Jade said, “My sister is moving to Los Angeles.”

Now, find out if you have answered all of them correctly.

1. Rachel said that she had an interview the next day.

2. Mahesh asked what he was doing.

3. Sherly said that her daughter was playing the lead role in the skit.

4. Dinesh exclaimed that it was a wonderful movie.

5. Suresh said that his son was getting married the following month.

6. Preetha asked if I could help her with the invitations.

7. Anna said that she looked forward to meeting me.

8. The teacher told us to make sure we completed the homework before the next day.

9. Sylvester said that he was not going to cry anymore.

10. Jade said that his sister was moving to Los Angeles.

What is reported speech?

What is the definition of reported speech.

Reported speech, according to the Oxford Learner’s Dictionary, is defined as “a report of what somebody has said that does not use their exact words.” The Collins Dictionary defines reported speech as “speech which tells you what someone said, but does not use the person’s actual words.” According to the Cambridge Dictionary, reported speech is defined as “the act of reporting something that was said, but not using exactly the same words.” The Macmillan Dictionary defines reported speech as “the words that you use to report what someone else has said.”

What is the formula of reported speech?

You can use the following formula to construct a sentence in the reported speech. Subject said that (report whatever the speaker said)

Give some examples of reported speech.

Given below are a few examples to show you how reported speech can be written.

Leave a Comment Cancel reply

Your Mobile number and Email id will not be published. Required fields are marked *

Request OTP on Voice Call

Post My Comment

• Share Share

Register with BYJU'S & Download Free PDFs

Register with byju's & watch live videos.

How to use Reported Speech

We use reported speech when we want to repeat what someone had previously said.

Let's look at the difference between direct speech and reported speech:

Direct Tomie said = ' I am tired.'

Reported Speech = 'Tomie said (that) she was tired.'

In reported speech we need to use the past tense form of the verb. In direct speech the present tense is used. As you can see, in the above sentence 'am' changes to 'was' when we use reported speech.

changing to the past tense to make reported speech

Here are some of the important verb changes we use when making reported speech:

am becomes was

Direct John: 'I am going.' Reported : 'John said that he was going.'

is becomes was

Direct John: 'She is tall.' Reported : 'John said that she was tall.'

do becomes did

Direct John: 'I always do my homework.' Reported : 'John said that he always did his homework.'

does becomes did

Direct John: 'My mother does the cleaning.' Reported : 'John said that his mother did the cleaning.'

have becomes had

Direct John: 'I have your number.' Reported : 'John said that he had my number.'

has becomes had

Direct John: 'He has caught a cold.' Reported : 'John said that he had caught a cold.'

go becomes went

Direct John: 'I go shopping on Sunday.' Reported : 'John said that he went shopping on Sunday.'

will becomes would

Direct John: 'I will call Frank.' Reported : 'John said that he would call Frank.'

can becomes could

Direct John: 'I can ride a horse.' Reported : 'John said that he could ride a horse.'

want becomes wanted

Direct John: 'I want a girlfriend.' Reported : 'John said that he wanted a girlfriend.'

When not to change the verb tense

When direct speech uses the past tense we do not need to make a change:

Direct John: 'I broke my arm.' Reported : 'John said that he broke his arm.'

It is also OK to change the past tense to the past perfect :

Direct John: 'I broke my arm.' Reported : 'John said that he had broken his arm.'

using reported speech for questions

So far we have looked at using 'said' in reported speech . When a question is asked we do not use 'said'. Instead we use 'asked'. We also need to use an interrogative (wh- word) or if / whether. Take a look at the examples:

questions using interrogatives

Direct John: 'What is your name?' Reported : 'John asked me what my name was.'

Direct John: ' Where does she live?' Reported : 'John asked me where she lived.'

questions using if / whether

Direct John: 'Does he play golf?' Reported : 'John asked if he played golf.' Reported : 'John asked whether he played golf.'

using reported speech for requests

As we have seen, 'said' is used for statements and 'asked' is used for requests. We use 'told' for requests and 'to' before the clause:

Direct John: 'Go home' Reported : 'John told me to go.'

Direct John: 'Stop crying' Reported : 'John told me to stop crying.'

using suggestions in reported speech

When someone gives us advice in direct speech we use 'suggested' or 'recommended' in reported speech:

Direct John: 'You should take a holiday' Reported : 'John suggested that I took a holiday.'

Direct John: 'You should take a holiday' Reported : 'John recommended that I took a holiday.'

For stronger language we can use 'insist' or 'demand':

Direct John: 'You must see a doctor.' Reported : 'John insisted that I saw a doctor.' Reported : 'John demanded that I saw a doctor.'

• 'My brothers are taller than me.' He said that brothers are taller than him. He told me that his brothers are tall than him. He said that his brothers were taller than him. He said me his brothers were taller than him.
• 'I will see you soon.' He said he would see me soon. He asked if he would see me soon. He said I will see me soon. He said would see me soon.
• 'I have a cold.' She said that she had a cold. She said had a cold. She said has a cold. She asked if I had a cold.
• 'I know the way.' He asked me the way. He told me he know the way. He said he know the way. He said that he knew the way.
• 'He lost his phone.' He said he has loses his phone. He said he losts his phone. He said that he had lost his phone. He said that lost his phone.
• 'Do you want a coffee?' He said if I wanted a coffee. He asked if I wanted a coffee. He asked I wanted a coffee. He asked if I wants a coffee.
• 'Are you Simon?' She asked whether I Simon. She asked whether if I was Simon. She asked whether am simon. She asked whether I was Simon.
• 'Why do you like Jazz?' She asked if I like Jazz. She asked why I liked Jazz. She asked why I likes Jazz. She ask why I like Jazz.
• 'Bring your ball.' He told me to bring my ball. He told me bring a ball. He asked me if I brought my ball. He tells me to bring my ball.
• 'You must come to my party.' She recommended that I come to her party. She said that I come to her party. She asked me to come her party. She insisted that I came to her party.

• Lesson Index

Seven Letters

English language Schools

100 Reported Speech Examples: How To Change Direct Speech Into Indirect Speech

Reported speech, also known as indirect speech, is a way of communicating what someone else has said without quoting their exact words. For example, if your friend said, “ I am going to the store ,” in reported speech, you might convey this as, “ My friend said he was going to the store. ” Reported speech is common in both spoken and written language, especially in storytelling, news reporting, and everyday conversations.

Reported speech can be quite challenging for English language learners because in order to change direct speech into reported speech, one must change the perspective and tense of what was said by the original speaker or writer. In this guide, we will explain in detail how to change direct speech into indirect speech and provide lots of examples of reported speech to help you understand. Here are the key aspects of converting direct speech into reported speech.

Reported Speech: Changing Pronouns

Pronouns are usually changed to match the perspective of the person reporting the speech. For example, “I” in direct speech may become “he” or “she” in reported speech, depending on the context. Here are some example sentences:

• Direct : “I am going to the park.” Reported : He said he was going to the park .
• Direct : “You should try the new restaurant.” Reported : She said that I should try the new restaurant.
• Direct : “We will win the game.” Reported : They said that they would win the game.
• Direct : “She loves her new job.” Reported : He said that she loves her new job.
• Direct : “He can’t come to the party.” Reported : She said that he couldn’t come to the party.
• Direct : “It belongs to me.” Reported : He said that it belonged to him .
• Direct : “They are moving to a new city.” Reported : She said that they were moving to a new city.
• Direct : “You are doing a great job.” Reported : He told me that I was doing a great job.
• Direct : “I don’t like this movie.” Reported : She said that she didn’t like that movie.
• Direct : “We have finished our work.” Reported : They said that they had finished their work.
• Direct : “You will need to sign here.” Reported : He said that I would need to sign there.
• Direct : “She can solve the problem.” Reported : He said that she could solve the problem.
• Direct : “He was not at home yesterday.” Reported : She said that he had not been at home the day before.
• Direct : “It is my responsibility.” Reported : He said that it was his responsibility.
• Direct : “We are planning a surprise.” Reported : They said that they were planning a surprise.

Reported Speech: Reporting Verbs

In reported speech, various reporting verbs are used depending on the nature of the statement or the intention behind the communication. These verbs are essential for conveying the original tone, intent, or action of the speaker. Here are some examples demonstrating the use of different reporting verbs in reported speech:

• Direct: “I will help you,” she promised . Reported: She promised that she would help me.
• Direct: “You should study harder,” he advised . Reported: He advised that I should study harder.
• Direct: “I didn’t take your book,” he denied . Reported: He denied taking my book .
• Direct: “Let’s go to the cinema,” she suggested . Reported: She suggested going to the cinema .
• Direct: “I love this song,” he confessed . Reported: He confessed that he loved that song.
• Direct: “I haven’t seen her today,” she claimed . Reported: She claimed that she hadn’t seen her that day.
• Direct: “I will finish the project,” he assured . Reported: He assured me that he would finish the project.
• Direct: “I’m not feeling well,” she complained . Reported: She complained of not feeling well.
• Direct: “This is how you do it,” he explained . Reported: He explained how to do it.
• Direct: “I saw him yesterday,” she stated . Reported: She stated that she had seen him the day before.
• Direct: “Please open the window,” he requested . Reported: He requested that I open the window.
• Direct: “I can win this race,” he boasted . Reported: He boasted that he could win the race.
• Direct: “I’m moving to London,” she announced . Reported: She announced that she was moving to London.
• Direct: “I didn’t understand the instructions,” he admitted . Reported: He admitted that he didn’t understand the instructions.
• Direct: “I’ll call you tonight,” she promised . Reported: She promised to call me that night.

Reported Speech: Tense Shifts

When converting direct speech into reported speech, the verb tense is often shifted back one step in time. This is known as the “backshift” of tenses. It’s essential to adjust the tense to reflect the time elapsed between the original speech and the reporting. Here are some examples to illustrate how different tenses in direct speech are transformed in reported speech:

• Direct: “I am eating.” Reported: He said he was eating.
• Direct: “They will go to the park.” Reported: She mentioned they would go to the park.
• Direct: “We have finished our homework.” Reported: They told me they had finished their homework.
• Direct: “I do my exercises every morning.” Reported: He explained that he did his exercises every morning.
• Direct: “She is going to start a new job.” Reported: He heard she was going to start a new job.
• Direct: “I can solve this problem.” Reported: She said she could solve that problem.
• Direct: “We are visiting Paris next week.” Reported: They said they were visiting Paris the following week.
• Direct: “I will be waiting outside.” Reported: He stated he would be waiting outside.
• Direct: “They have been studying for hours.” Reported: She mentioned they had been studying for hours.
• Direct: “I can’t understand this chapter.” Reported: He complained that he couldn’t understand that chapter.
• Direct: “We were planning a surprise.” Reported: They told me they had been planning a surprise.
• Direct: “She has to complete her assignment.” Reported: He said she had to complete her assignment.
• Direct: “I will have finished the project by Monday.” Reported: She stated she would have finished the project by Monday.
• Direct: “They are going to hold a meeting.” Reported: She heard they were going to hold a meeting.
• Direct: “I must leave.” Reported: He said he had to leave.

Reported Speech: Changing Time and Place References

When converting direct speech into reported speech, references to time and place often need to be adjusted to fit the context of the reported speech. This is because the time and place relative to the speaker may have changed from the original statement to the time of reporting. Here are some examples to illustrate how time and place references change:

• Direct: “I will see you tomorrow .” Reported: He said he would see me the next day .
• Direct: “We went to the park yesterday .” Reported: They said they went to the park the day before .
• Direct: “I have been working here since Monday .” Reported: She mentioned she had been working there since Monday .
• Direct: “Let’s meet here at noon.” Reported: He suggested meeting there at noon.
• Direct: “I bought this last week .” Reported: She said she had bought it the previous week .
• Direct: “I will finish this by tomorrow .” Reported: He stated he would finish it by the next day .
• Direct: “She will move to New York next month .” Reported: He heard she would move to New York the following month .
• Direct: “They were at the festival this morning .” Reported: She said they were at the festival that morning .
• Direct: “I saw him here yesterday.” Reported: She mentioned she saw him there the day before.
• Direct: “We will return in a week .” Reported: They said they would return in a week .
• Direct: “I have an appointment today .” Reported: He said he had an appointment that day .
• Direct: “The event starts next Friday .” Reported: She mentioned the event starts the following Friday .
• Direct: “I lived in Berlin two years ago .” Reported: He stated he had lived in Berlin two years before .
• Direct: “I will call you tonight .” Reported: She said she would call me that night .
• Direct: “I was at the office yesterday .” Reported: He mentioned he was at the office the day before .

Reported Speech: Question Format

When converting questions from direct speech into reported speech, the format changes significantly. Unlike statements, questions require rephrasing into a statement format and often involve the use of introductory verbs like ‘asked’ or ‘inquired’. Here are some examples to demonstrate how questions in direct speech are converted into statements in reported speech:

• Direct: “Are you coming to the party?” Reported: She asked if I was coming to the party.
• Direct: “What time is the meeting?” Reported: He inquired what time the meeting was.
• Direct: “Why did you leave early?” Reported: They wanted to know why I had left early.
• Direct: “Can you help me with this?” Reported: She asked if I could help her with that.
• Direct: “Where did you buy this?” Reported: He wondered where I had bought that.
• Direct: “Who is going to the concert?” Reported: They asked who was going to the concert.
• Direct: “How do you solve this problem?” Reported: She questioned how to solve that problem.
• Direct: “Is this the right way to the station?” Reported: He inquired whether it was the right way to the station.
• Direct: “Do you know her name?” Reported: They asked if I knew her name.
• Direct: “Why are they moving out?” Reported: She wondered why they were moving out.
• Direct: “Have you seen my keys?” Reported: He asked if I had seen his keys.
• Direct: “What were they talking about?” Reported: She wanted to know what they had been talking about.
• Direct: “When will you return?” Reported: He asked when I would return.
• Direct: “Can she drive a manual car?” Reported: They inquired if she could drive a manual car.
• Direct: “How long have you been waiting?” Reported: She asked how long I had been waiting.

Reported Speech: Omitting Quotation Marks

In reported speech, quotation marks are not used, differentiating it from direct speech which requires them to enclose the spoken words. Reported speech summarizes or paraphrases what someone said without the need for exact wording. Here are examples showing how direct speech with quotation marks is transformed into reported speech without them:

• Direct: “I am feeling tired,” she said. Reported: She said she was feeling tired.
• Direct: “We will win the game,” he exclaimed. Reported: He exclaimed that they would win the game.
• Direct: “I don’t like apples,” the boy declared. Reported: The boy declared that he didn’t like apples.
• Direct: “You should visit Paris,” she suggested. Reported: She suggested that I should visit Paris.
• Direct: “I will be late,” he warned. Reported: He warned that he would be late.
• Direct: “I can’t believe you did that,” she expressed in surprise. Reported: She expressed her surprise that I had done that.
• Direct: “I need help with this task,” he admitted. Reported: He admitted that he needed help with the task.
• Direct: “I have never been to Italy,” she confessed. Reported: She confessed that she had never been to Italy.
• Direct: “We saw a movie last night,” they mentioned. Reported: They mentioned that they saw a movie the night before.
• Direct: “I am learning to play the piano,” he revealed. Reported: He revealed that he was learning to play the piano.
• Direct: “You must finish your homework,” she instructed. Reported: She instructed that I must finish my homework.
• Direct: “I will call you tomorrow,” he promised. Reported: He promised that he would call me the next day.
• Direct: “I have finished my assignment,” she announced. Reported: She announced that she had finished her assignment.
• Direct: “I cannot attend the meeting,” he apologized. Reported: He apologized for not being able to attend the meeting.
• Direct: “I don’t remember where I put it,” she confessed. Reported: She confessed that she didn’t remember where she put it.

Reported Speech Quiz

Thanks for reading! I hope you found these reported speech examples useful. Before you go, why not try this Reported Speech Quiz and see if you can change indirect speech into reported speech?

Talk to our experts

1800-120-456-456

• Reported Speech

Reported Speech How does it Work?

Indirect speech or Reported speech is just a way of expressing your intent in questions, statements or other phrases, without essentially quoting them outrightly as the way it is done in indirect speech.

Reported Speech Rules

To understand Reported Speech Grammar and Reported Verbs, you need to first understand reported speech rules and how it works. Here are some types of reported speech:

Reported Statements

Reported speech is used when someone says a sentence, like, "I'm going to the movie tonight". Later, we want to tell a 3rd person what the first person is doing.

It works like this:

We use a reporting verb i.e 'say' or 'tell'. In the present tense, just put in 'he says.

Direct Speech: I like burgers.

Reported Speech: He says (that) he likes burgers.

You don't need to change the tense, but you do need to switch the 'person' from 'I' to 'he’. You also need to change words like 'my' and 'your'.

But, in case the reporting verb is in the past tense, then change the tenses in the reported speech itself.

Reported Questions

Reported questions to go like 

Direct Speech: Where do you reside?

We make the change to reported speech by-

It is similar to reported statements. The tense changes are exact, and we keep the question’s word. But we need to change the grammar of that normal sentence into positive. For eg:

Reported Speech: He asked me where I resided.

The direct speech question is in the present simple tense. We make a present simple question with 'do' or 'does'. For that, I need to take that away. Then change the verb to the past simple. 

Direct Speech: Where is Jolly?

Reported Speech: He asked me where Jolly was.

The direct question is the present simple of 'be'. We change the question form of the present simple of being by changing the position of the subject and the verb. So, change them back before putting the verb into the past simple.

Here Are Some More Examples

Reported Requests

The reported speech goes a long way. What if a person asks you to do something politely or make a request? It’s called a reported request. For example

Direct Speech: Close the door, please / Could you close the door please? / Would you mind closing the door, please?

All these requests mean the same, so we don't need to report every word there when we tell a 3rd person about it. 

We can simply use 'ask me + to + infinitive':

Reported Speech: They asked me to close the door.

Direct Speech: Please be punctual.

Reported Speech: They asked us to be punctual.

Reported Orders

And lastly, how about when someone doesn't ask that politely? This is known as an 'order' in English, which is when someone tells you to do something pretty much directly. This is called a reported order. For example

Direct Speech: Stand up right now!

We make this into a reported speech in the same way as that for a request. Just use 'tell' rather than 'ask':

Reported Speech: She told me to stand up right now.

Time Expressions within the Ambit of Reported Speech

Sometimes when we want to change the direct speech into reported speech, we will have to change the time expressions too. We don't necessarily always have to do that. However, It depends on when we heard the speech in indirect form and when we said the speech in reported form. 

For Example,

It's Sunday. Kiran Ma’am says "I'm leaving today".

If You tell someone on Sunday, You will say "Kiran Ma’am said she was leaving today".

If you tell someone on Tuesday, You will say "Kiran Ma’am said she was leaving yesterday".

If you tell someone on Friday, you will say "Kiran Ma’am said she was leaving on Sunday ".

If you tell someone a month later, you will say "Kiran Ma’am said she was leaving that day".

So, technically there's no easy way to convert. You need to put in real effort and have to think about it when the direct speech is said.

Here's a Table of How Some Conversions can be Made 

now can be converted to then / at that time

today can be converted to yesterday / that day / Tuesday / the 27 th of June

yesterday can be converted to the day before yesterday / the day before / Wednesday / the 5th of December

last night can be converted to the night before, Thursday night

last week can be converted to the week before / the previous week

tomorrow can be converted to today / the next day / the following day / Friday

Now Let us Check our Understanding Through this Table

This is all about reported speech. English grammar is a tricky thing given both the rules and practice. Reading these rules solely will not help you to get a strong grasp of them. You also have to practice reported speech sentences in practical life to know how and when they can be used.

FAQs on Reported Speech

1. How to convert present tenses to reported speech and give some examples.

There are certain rules to follow while converting sentences to reported speech. We need to manage tenses also.

Usually, the present sentences change to simple past tense.

Ex: I do yoga every morning

She said that she did yoga every morning.

I play cricket a lot

He said that he played cricket a lot 

Usually The present continuous tense changes to the past continuous tense. 

Ex: My friend is watching a movie.

She said that her friend was watching a movie.

We are eating dinner

They said that they were eating dinner.

Usually, the  Present Perfect Tense changes into Past Perfect Tense

Ex: I have been to the USA

She told me that she had been to the USA.

She has finished her task.

She said that she had finished her task.

Usually the Present Perfect Progressive Tense changes into Past Perfect Tense

2. How to convert present tenses to reported speech and give some examples.

Usually the Past Simple Tense changes into the Past Perfect Tense.

Ex: He arrived on Friday

He said that he had arrived on Friday.

My mom enjoyed the stay here

He said that his mom had enjoyed the stay there.

Usually, the Past Progressive Tense changes into the Perfect Continuous Tense

Ex: I was playing the cricket

He said that he had been playing cricket.

My husband was cooking

She said that her husband had been cooking.

Usually, the Past Perfect Tense doesn’t change.

Ex: She had worked hard.

She said that she had worked hard.

And also the Past Perfect Progressive Tense doesn’t change.

3. State the rules for conversion of future tenses into reported speech

There are rules to follow while converting the future tenses to reported speech.

In general, the Future Simple Tense changes into would. And also the future Progressive Tense changes into “would be”. The Future Perfect Tense changes into “would have”. The Future Perfect Progressive Tense changes into “would have been”.

Ex: I will be attending the wedding.

She said that she would be attending the wedding.

4. Give examples for conversion of  ‘can ‘, ‘can’t’ and ‘will’,’’won’t’ 

5. Give some examples for reported requests and reported orders.  

Time and Place in Reported Speech

When we report something, we may need to make changes to:

• time (now, tomorrow)
• place (here, this room)

If we report something around the same time, then we probably do not need to make any changes to time words . But if we report something at a different time, we need to change time words. Look at these example sentences:

• He said: "It was hot yesterday ." → He said that it had been hot the day before .
• He said: "We are going to swim tomorrow ." → He said they were going to swim the next day .

Here is a list of common time words, showing how you change them for reported speech:

Place words

If we are in the same place when we report something, then we do not need to make any changes to place words . But if we are in a different place when we report something, then we need to change the place words. Look at these example sentences:

• He said: "It is cold in here ." → He said that it was cold in there .
• He said: "How much is this book ?" → He asked how much the book was.

Here are some common place words, showing how you change them for reported speech:

• Prepositions
• Compound Words
• Infinitives
• Participles
• Interchanges
• Conjunctions
• Interjections
• Subject & Predicate
• Phrasal Verbs
• Sentence Patterns
• Idioms and Phrases
• Spot the Errors
• Punctuations
• American & British
• Questions Tags
• Reported Speech
• Abbreviations & Acronyms
• Rephrasing of Sentences
• Syllabification
• Types of Sentences
• Direct & Indirect
• Degrees of Comparison
• Prefix & Suffixes
• Figures of Speech
• Relative Clause
• REPORTED SPEECH
• General Rules in Speech
• Reported Speech Examples
• Reported Speech Exercises
• My Vote For Reported Speech
• Good Average

What is Reported Speech

Definition :.

In order to report a dialogue, one should be well-versed in changing sentences from Direct Speech to Indirect Speech . Of course, we need not reproduce the actual words of the speaker exactly. We are more concerned with the sense of the utterance than in the literal repetition of the words. The following guidelines will help you to refresh what you have studied about the transformation of sentences from Direct to Indirect Speech.

Statements : When the utterance of the speaker is a statement we use the reporting verbs - say, tell. The conjunction used is - that . In order to preserve the original tone of the speaker ‘say’ or ‘tell’ can be replaced with:- suggest, agree, mutter, admit, insist, whisper, boast, state, remark, claim, object, protest, etc.

What are the differences between the direct speech and the indirect speech?

There are several differences between a sentence with direct speech and a sentence with indirect speech.

• We no need to use quotation marks with indirect speech.
• We have to change the tense of the verb.
• We have to change the pronouns and determiners.

Some more examples .

We can replace ‘ tell ’ with the following verbs suited to the context: complained, stammered, sneered, snapped, explained, declared, announced, groaned, promised, gasped, conceded, etc.

Some Important Rules to Report the Dialogue:

Changes to be noted:

CHANGES IN:

A. pronouns:, c. expressions of time and place indicating nearness are changed into one of distance:, i. statements:, a. ordinary statements:.

In reported speech people often leave out the conjunction that .

b. When the reporting verb is in the present or future tense there is no change in the tense of the reported clause:

C. when the reporting verb is in the past tense the verb of the reported clause is changed into the corresponding past tense :, d. present progressive used as a future form becomes would be + present participle , not past progressive:, e. simple past / past progressive in adverb clauses of time do not usually change into the corresponding past tense :, f. unreal past tense (subjunctive mood) after wish / it is time remains unchange :, g. would rather / would sooner / had better remains unchanged :, h. verbs used in clauses expressing improbable or impossible condition remain unchanged :, i. when the direct speech expresses universal truth (fundamental truths of science) saying / provers / habitual action, the tense does not change :, j. a noun / pronoun in the vocative case is made the object of a reporting verb or left out:.

Likewise a comment clause (parenthesis) is left out

k. Words of expressions used juct to introduce a sentence are left out:

Well, very well, now, so etc.

l. A statement employing all the techniques:

Sentence with the same concept should be joined with ‘and’ but when there is a contract use ‘but’.  

II. QUESTIONS:

A. the reporting verbs for questions are:, b. auxiliary questions should begin with:, c. do / does / did questions:.

When using; do, does (present tense) - the main verb converts into the past (does / do go -> went) did (past tense) - the main verb converts into past perfect. (did go -> had gone)

d. The question form will change into a statement form:

E. w/h questions:.

These questions begin with a question word ( Who, What, When, Why, Where, How, How long ... ). While changing such a question into reported form we do not use any conjunction. We simply invert the word order (Verb + Subject is changed into Subject + Verb). Do not use if/whether in W/h Questions .

f. Verbal Questions:

These are questions begining with a verb. ( Are you ready? Is it true? ) Here we use the conjunction ‘ if’ or ‘whether ’. The word order is changed as mentioned earlier.

III. COMMANDS / ORDER / IMPERATIVE SENTENCES

To report a command we can use a number of verbs

Reporting Verb:

We use the conjunction ‘ to ’ . When the command is a negative one beginning with “Don’t” we change it to ‘not to’ .

Please - requested + whom + to + v

Exclamations

Exclamations can be reported with adverbs of manner.

a) Reporting Verb: exclaimed with (emotion) b) The exclamation should be changed into a statement. c) Use suitable emotions to the exclamation.  

The Participle

• Participle uses
• Present Participle
• Past Participle
• Adverbs of manner
• Adverbs of time
• Adverbs of place

The Pronoun

• What is a Pronoun?
• Personal Pronouns
• Reflexive Pronouns
• Emphatic Pronouns

Learning Competency

Tenses The verb shows time by changing its form. These forms are called tenses.

White House sends official to Morehouse to address concerns ahead of Biden's speech

WASHINGTON — A senior White House official met with a small group of students and faculty at Morehouse College on Friday, amid some objections on campus to having President Joe Biden deliver the commencement address there this weekend, according to a White House official and a Morehouse administration official. 

During the meeting with Steve Benjamin, who heads the White House Office of Public Engagement, some of the students expressed concerns about Biden overshadowing their graduation, the White House official said. The official added that some students were worried in particular about the controversy surrounding Biden’s policy toward Israel and his handling of the war in the Gaza Strip taking center stage at Sunday’s ceremony. 

They also told Benjamin they do not want to hear a campaign speech, the White House official said. Benjamin, in turn, tried to assure the students that Biden’s appearance at their graduation would focus on celebrating their accomplishments and his hopes for their futures. 

The previously unreported details of the meeting highlight the challenge college commencement season has become for Biden and other top administration officials as protests against Israel’s war in Gaza have taken shape on campuses across the country. Biden is scheduled to deliver two commencement addresses — one at Morehouse College on Sunday and another at the U.S. Military Academy at West Point on May 25. 

The president’s Morehouse visit comes as his re-election campaign is trying to win over young and Black voters, particularly in battleground states like Georgia, as polling shows his support from those constituencies has softened since 2020. 

Nine students and faculty members attended the meeting, which the Morehouse official said was scheduled for 90 minutes but lasted more than two hours. The official said the group represented a range of views on the college’s decision to have Biden deliver its 2024 commencement address — from those who are looking forward to Biden’s address to others who have concerns or oppose the decision. The official called it “a fair representation of all voices and opinions.”

“Everyone was given the freedom to speak to exactly the way they feel,” the Morehouse official said. 

 The New York Times first reported that Friday’s meeting took place.

Since Morehouse College announced last month that Biden would deliver its commencement address, some students and faculty members have raised concerns and apprehension about Biden delivering the address, though the school has not seen the large protests that have played out on other college campuses. 

The Morehouse official said Friday’s meeting was scheduled before the commencement speaker announcement in anticipation of the backlash from some students and faculty members.

Both the White House and Morehouse officials characterized Friday’s meeting as productive.  

The White House official said Benjamin spoke to the group about the work the Biden administration believes it has done to benefit college students and Black communities around the country. 

The official said Benjamin brought students’ thoughts back to the White House, though conceded it was unclear if the meeting had changed any of the participants’ minds. Morehouse declined to share the names of any of the attendees. 

Aaron Gilchrist reported from Washington, and Nnamdi Egwuonwu from Atlanta.

Aaron Gilchrist is a White House correspondent for NBC News.

Nnamdi Egwuonwu is a 2024 NBC News campaign embed.

• Cambridge Dictionary +Plus

Reported speech: indirect speech

Indirect speech focuses more on the content of what someone said rather than their exact words. In indirect speech , the structure of the reported clause depends on whether the speaker is reporting a statement, a question or a command.

Indirect speech: reporting statements

Indirect reports of statements consist of a reporting clause and a that -clause. We often omit that , especially in informal situations:

The pilot commented that the weather had been extremely bad as the plane came in to land. (The pilot’s words were: ‘The weather was extremely bad as the plane came in to land.’ )

I told my wife I didn’t want a party on my 50th birthday. ( that -clause without that ) (or I told my wife that I didn’t want a party on my 50th birthday .)

Indirect speech: reporting questions

Reporting yes-no questions and alternative questions.

Indirect reports of yes-no questions and questions with or consist of a reporting clause and a reported clause introduced by if or whether . If is more common than whether . The reported clause is in statement form (subject + verb), not question form:

She asked if [S] [V] I was Scottish. (original yes-no question: ‘Are you Scottish?’ )

The waiter asked whether [S] we [V] wanted a table near the window. (original yes-no question: ‘Do you want a table near the window? )

He asked me if [S] [V] I had come by train or by bus. (original alternative question: ‘Did you come by train or by bus?’ )

Questions: yes-no questions ( Are you feeling cold? )

Reporting wh -questions

Indirect reports of wh -questions consist of a reporting clause, and a reported clause beginning with a wh -word ( who, what, when, where, why, how ). We don’t use a question mark:

He asked me what I wanted.

Not: He asked me what I wanted?

The reported clause is in statement form (subject + verb), not question form:

She wanted to know who [S] we [V] had invited to the party.

Not: … who had we invited …

Who , whom and what

In indirect questions with who, whom and what , the wh- word may be the subject or the object of the reported clause:

I asked them who came to meet them at the airport. ( who is the subject of came ; original question: ‘Who came to meet you at the airport?’ )

He wondered what the repairs would cost. ( what is the object of cost ; original question: ‘What will the repairs cost?’ )

She asked us what [S] we [V] were doing . (original question: ‘What are you doing?’ )

Not: She asked us what were we doing?

When , where , why and how

We also use statement word order (subject + verb) with when , where, why and how :

I asked her when [S] it [V] had happened (original question: ‘When did it happen?’ ).

Not: I asked her when had it happened?

I asked her where [S] the bus station [V] was . (original question: ‘Where is the bus station?’ )

Not: I asked her where was the bus station?

The teacher asked them how [S] they [V] wanted to do the activity . (original question: ‘How do you want to do the activity?’ )

Not: The teacher asked them how did they want to do the activity?

Questions: wh- questions

Indirect speech: reporting commands

Indirect reports of commands consist of a reporting clause, and a reported clause beginning with a to -infinitive:

The General ordered the troops to advance . (original command: ‘Advance!’ )

The chairperson told him to sit down and to stop interrupting . (original command: ‘Sit down and stop interrupting!’ )

We also use a to -infinitive clause in indirect reports with other verbs that mean wanting or getting people to do something, for example, advise, encourage, warn :

They advised me to wait till the following day. (original statement: ‘You should wait till the following day.’ )

The guard warned us not to enter the area. (original statement: ‘You must not enter the area.’ )

Verbs followed by a to -infinitive

Indirect speech: present simple reporting verb

We can use the reporting verb in the present simple in indirect speech if the original words are still true or relevant at the time of reporting, or if the report is of something someone often says or repeats:

Sheila says they’re closing the motorway tomorrow for repairs.

Henry tells me he’s thinking of getting married next year.

Rupert says dogs shouldn’t be allowed on the beach. (Rupert probably often repeats this statement.)

Newspaper headlines

We often use the present simple in newspaper headlines. It makes the reported speech more dramatic:

JUDGE TELLS REPORTER TO LEAVE COURTROOM

PRIME MINISTER SAYS FAMILIES ARE TOP PRIORITY IN TAX REFORM

Present simple ( I work )

Reported speech

Reported speech: direct speech

Indirect speech: past continuous reporting verb

In indirect speech, we can use the past continuous form of the reporting verb (usually say or tell ). This happens mostly in conversation, when the speaker wants to focus on the content of the report, usually because it is interesting news or important information, or because it is a new topic in the conversation:

Rory was telling me the big cinema in James Street is going to close down. Is that true?

Alex was saying that book sales have gone up a lot this year thanks to the Internet.

‘Backshift’ refers to the changes we make to the original verbs in indirect speech because time has passed between the moment of speaking and the time of the report.

In these examples, the present ( am ) has become the past ( was ), the future ( will ) has become the future-in-the-past ( would ) and the past ( happened ) has become the past perfect ( had happened ). The tenses have ‘shifted’ or ‘moved back’ in time.

The past perfect does not shift back; it stays the same:

Modal verbs

Some, but not all, modal verbs ‘shift back’ in time and change in indirect speech.

We can use a perfect form with have + - ed form after modal verbs, especially where the report looks back to a hypothetical event in the past:

He said the noise might have been the postman delivering letters. (original statement: ‘The noise might be the postman delivering letters.’ )

He said he would have helped us if we’d needed a volunteer. (original statement: ‘I’ll help you if you need a volunteer’ or ‘I’d help you if you needed a volunteer.’ )

Used to and ought to do not change in indirect speech:

She said she used to live in Oxford. (original statement: ‘I used to live in Oxford.’ )

The guard warned us that we ought to leave immediately. (original statement: ‘You ought to leave immediately.’ )

No backshift

We don’t need to change the tense in indirect speech if what a person said is still true or relevant or has not happened yet. This often happens when someone talks about the future, or when someone uses the present simple, present continuous or present perfect in their original words:

He told me his brother works for an Italian company. (It is still true that his brother works for an Italian company.)

She said she ’s getting married next year. (For the speakers, the time at the moment of speaking is ‘this year’.)

He said he ’s finished painting the door. (He probably said it just a short time ago.)

She promised she ’ll help us. (The promise applies to the future.)

Indirect speech: changes to pronouns

Changes to personal pronouns in indirect reports depend on whether the person reporting the speech and the person(s) who said the original words are the same or different.

Indirect speech: changes to adverbs and demonstratives

We often change demonstratives ( this, that ) and adverbs of time and place ( now, here, today , etc.) because indirect speech happens at a later time than the original speech, and perhaps in a different place.

Typical changes to demonstratives, adverbs and adverbial expressions

Indirect speech: typical errors.

The word order in indirect reports of wh- questions is the same as statement word order (subject + verb), not question word order:

She always asks me where [S] [V] I am going .

Not: She always asks me where am I going .

We don’t use a question mark when reporting wh- questions:

I asked him what he was doing.

Not: I asked him what he was doing?

Word of the Day

troubleshoot

Your browser doesn't support HTML5 audio

to discover why something does not work effectively and help to improve it

Searching out and tracking down: talking about finding or discovering things

Learn more with +Plus

• Recent and Recommended {{#preferredDictionaries}} {{name}} {{/preferredDictionaries}}
• Definitions Clear explanations of natural written and spoken English English Learner’s Dictionary Essential British English Essential American English
• Grammar and thesaurus Usage explanations of natural written and spoken English Grammar Thesaurus
• Pronunciation British and American pronunciations with audio English Pronunciation
• English–Chinese (Simplified) Chinese (Simplified)–English
• English–Chinese (Traditional) Chinese (Traditional)–English
• English–Dutch Dutch–English
• English–French French–English
• English–German German–English
• English–Indonesian Indonesian–English
• English–Italian Italian–English
• English–Japanese Japanese–English
• English–Norwegian Norwegian–English
• English–Polish Polish–English
• English–Portuguese Portuguese–English
• English–Spanish Spanish–English
• English–Swedish Swedish–English
• Dictionary +Plus Word Lists

To add ${headword} to a word list please sign up or log in.

Add ${headword} to one of your lists below, or create a new one.

{{message}}

Something went wrong.

There was a problem sending your report.

Trump is fighting an audit that could cost him over $100 million because he claimed 2 tax breaks for the same Chicago building

A massive trove of tax information obtained by ProPublica, covering thousands of America’s wealthiest individuals, reveals what’s inside the billionaires’ bag of tricks for minimizing their personal tax bills — sometimes to nothing.

Former President Donald Trump used a dubious accounting maneuver to claim improper tax breaks from his troubled Chicago tower, according to an IRS inquiry uncovered by ProPublica and The New York Times. Losing a yearslong audit battle over the claim could mean a tax bill of more than $100 million.

The 92-story, glass-sheathed skyscraper along the Chicago River is the tallest and, at least for now, the last major construction project by Trump. Through a combination of cost overruns and the bad luck of opening in the teeth of the Great Recession, it was also a vast money loser.

But when Trump sought to reap tax benefits from his losses, the IRS has argued, he went too far and in effect wrote off the same losses twice.

The first write-off came on Trump’s tax return for 2008. With sales lagging far behind projections, he claimed that his investment in the condo-hotel tower met the tax code definition of “worthless,” because his debt on the project meant he would never see a profit. That move resulted in Trump reporting losses as high as $651 million for the year, ProPublica and the Times found.

There is no indication the IRS challenged that initial claim, though that lack of scrutiny surprised tax experts consulted for this article. But in 2010, Trump and his tax advisers sought to extract further benefits from the Chicago project, executing a maneuver that would draw years of inquiry from the IRS. First, he shifted the company that owned the tower into a new partnership. Because he controlled both companies, it was like moving coins from one pocket to another. Then he used the shift as justification to declare $168 million in additional losses over the next decade.

The issues around Trump’s case were novel enough that, during his presidency, the IRS undertook a high-level legal review before pursuing it. ProPublica and the Times, in consultation with tax experts, calculated that the revision sought by the IRS would create a new tax bill of more than $100 million, plus interest and potential penalties.

Trump’s tax records have been a matter of intense speculation since the 2016 presidential campaign, when he defied decades of precedent and refused to release his returns, citing a long-running audit. A first, partial revelation of the substance of the audit came in 2020, when the Times reported that the IRS was disputing a $72.9 million tax refund that Trump had claimed starting in 2010. That refund, which appeared to be based on Trump’s reporting of vast losses from his long-failing casinos, equaled every dollar of federal income tax he had paid during his first flush of television riches, from 2005 through 2008, plus interest.

The reporting by ProPublica and the Times about the Chicago tower reveals a second component of Trump’s quarrel with the IRS. This account was pieced together from a collection of public documents, including filings from the New York attorney general’s suit against Trump in 2022, a passing reference to the audit in a congressional report that same year and an obscure 2019 IRS memorandum that explored the legitimacy of the accounting maneuver. The memorandum did not identify Trump, but the documents, along with tax records previously obtained by the Times and additional reporting, indicated that the former president was the focus of the inquiry.

It is unclear how the audit battle has progressed since December 2022, when it was mentioned in the congressional report. Audits often drag on for years, and taxpayers have a right to appeal the IRS’ conclusions. The case would typically become public only if Trump chose to challenge a ruling in court.

In response to questions for this article, Trump’s son Eric, executive vice president of the Trump Organization, said: “This matter was settled years ago, only to be brought back to life once my father ran for office. We are confident in our position, which is supported by opinion letters from various tax experts, including the former general counsel of the IRS.”

An IRS spokesperson said federal law prohibited the agency from discussing private taxpayer information.

The outcome of Trump’s dispute could set a precedent for wealthy people seeking tax benefits from the laws governing partnerships. Those laws are notoriously complex, riddled with uncertainty and under constant assault by lawyers pushing boundaries for their clients. The IRS has inadvertently further invited aggressive positions by rarely auditing partnership tax returns.

The audit represents yet another potential financial threat — albeit a more distant one — for Trump, the Republicans’ presumptive 2024 presidential nominee. In recent months, he has been ordered to pay $83.3 million in a defamation case and an additional $454 million in a civil fraud case brought by the New York attorney general, Letitia James. Trump has appealed both judgments. (He is also in the midst of a criminal trial in Manhattan, where he is accused of covering up a hush-money payment to a porn star in the weeks before the 2016 election.)

Beyond the two episodes under audit, reporting by the Times in recent years has found that, across his business career, Trump has often used what experts described as highly aggressive — and at times, legally suspect — accounting maneuvers to avoid paying taxes. To the six tax experts consulted for this article, Trump’s Chicago accounting maneuvers appeared to be questionable and unlikely to withstand scrutiny.

“I think he ripped off the tax system,” said Walter Schwidetzky , a law professor at the University of Baltimore and an expert on partnership taxation.

Trump struck a deal in 2001 to acquire land and a building that was then home to the Chicago Sun-Times newspaper. Two years later, after publicly toying with the idea of constructing the world’s tallest building there, he unveiled plans for a more modest tower, with 486 residences and 339 “hotel condominiums” that buyers could use for short stays and allow Trump’s company to rent out. He initially estimated that construction would last until 2007 and cost $650 million.

Trump placed the project at the center of the first season of “The Apprentice” in 2004, offering the winner a top job there under his tutelage. “It’ll be a mind-boggling job to manage,” Trump said during the season finale. “When it’s finished in 2007, the Trump International Hotel and Tower, Chicago, could have a value of $1.2 billion and will raise the standards of architectural excellence throughout the world.”

As his cost estimates increased, Trump arranged to borrow as much as $770 million for the project — $640 million from Deutsche Bank and $130 million from Fortress Investment Group, a hedge fund and private equity company. He personally guaranteed $40 million of the Deutsche loan. Both Deutsche and Fortress then sold off pieces of the loans to other institutions, spreading the risk and potential gain.

Trump planned to sell enough of the 825 units to pay off his loans when they came due in May 2008. But when that date came, he had sold only 133. At that point, he projected that construction would not be completed until mid-2009, at a revised cost of $859 million.

He asked his lenders for a six-month extension. A briefing document prepared for the lenders, obtained by the Times and ProPublica, said Trump would contribute $89 million of his own money, $25 million more than his initial plan. The lenders agreed.

But sales did not pick up that summer, with the nation plunged into the financial crisis that would become the Great Recession. When Trump asked for another extension in September, his lenders refused.

Two months later, Trump defaulted on his loans and sued his lenders, characterizing the financial crisis as the kind of catastrophe, like a flood or hurricane, covered by the “force majeure” clause of his loan agreement with Deutsche Bank. That, he said, entitled him to an indefinite delay in repaying his loans. Trump went so far as to blame the bank and its peers for “creating the current financial crisis.” He demanded $3 billion in damages.

At the time, Trump had paid down his loans with $99 million in sales but still needed more money to complete construction. At some point that year, he concluded that his investment in the tower was worthless, at least as the term is defined in partnership tax law.

Trump’s worthlessness claim meant only that his stake in 401 Mezz Venture, the LLC that held the tower, was without value because he expected that sales would never produce enough cash to pay off the mortgages, let alone turn a profit.

When he filed his 2008 tax return, he declared business losses of $697 million. Tax records do not fully show which businesses generated that figure. But working with tax experts, ProPublica and the Times calculated that the Chicago worthlessness deduction could have been as high as $651 million, the value of Trump’s stake in the partnership — about $94 million he had invested and the $557 million loan balance reported on his tax returns that year.

When business owners report losses greater than their income in any given year, they can retain the leftover negative amount as a credit to reduce their taxable income in future years. As it turned out, that tax-reducing power would be of increasing value to Trump. While many of his businesses continued to lose money, income from “The Apprentice” and licensing and endorsement agreements poured in: $33.3 million in 2009, $44.6 million in 2010 and $51.3 million in 2011.

Trump’s advisers girded for a potential audit of the worthlessness deduction from the moment they claimed it, according to the filings from the New York attorney general’s lawsuit. Starting in 2009 Trump’s team excluded the Chicago tower from the frothy annual “statements of financial condition” that Trump used to boast of his wealth, out of concern that assigning value to the building would conflict with its declared worthlessness, according to the attorney general’s filing. (Those omissions came even as Trump fraudulently inflated his net worth to qualify for low-interest loans, according to the ruling in the attorney general’s lawsuit.)

Trump had good reason to fear an audit of the deduction, according to the tax experts consulted for this article. They believe that Trump’s tax advisers pushed beyond what was defensible.

The worthlessness deduction serves as a way for a taxpayer to benefit from an expected total loss on an investment long before the final results are known. It occupies a fuzzy and counterintuitive slice of tax law. Three decades ago, a federal appeals court ruled that the judgment of a company’s worthlessness could be based in part on the opinion of its owner. After taking the deduction, the owner can keep the “worthless” company and its assets. Subsequent court decisions have only partly clarified the rules. Absent prescribed parameters, tax lawyers have been left to handicap the chances that a worthlessness deduction will withstand an IRS challenge.

There are several categories, with a declining likelihood of success, of money taxpayers can claim to have lost.

The tax experts consulted for this article universally assigned the highest level of certainty to cash spent to acquire an asset. The roughly $94 million that Trump’s tax returns show he invested in Chicago fell into this category.

Some gave a lower, though still probable, chance of a taxpayer prevailing in declaring a loss based on loans that a lender agreed to forgive. That’s because forgiven debt generally must be declared as income, which can offset that portion of the worthlessness deduction in the same year. A large portion of Trump’s worthlessness deduction fell in this category, though he did not begin reporting forgiven debt income until two years later, a delay that would have further reduced his chances of prevailing in an audit.

The tax experts gave the weakest chance of surviving a challenge for a worthlessness deduction based on borrowed money for which the outcome was not clear. It reflects a doubly irrational claim — that the taxpayer deserves a tax benefit for losing someone else’s money even before the money has been lost, and that those anticipated future losses can be used to offset real income from other sources. Most of the debt included in Trump’s worthlessness deduction was based on that risky position.

Including that debt in the deduction was “just not right,” said Monte Jackel , a veteran of the IRS and major accounting firms who often publishes analyses of partnership tax issues.

Trump continued to sell units at the Chicago tower, but still below his costs. Had he done nothing, his 2008 worthlessness deduction would have prevented him from claiming that shortfall as losses again. But in 2010, his lawyers attempted an end-run by merging the entity through which he owned the Chicago tower into another partnership, DJT Holdings LLC. In the following years, they piled other businesses, including several of his golf courses, into DJT Holdings.

Those changes had no apparent business purpose. But Trump’s tax advisers took the position that pooling the Chicago tower’s finances with other businesses entitled him to declare even more tax-reducing losses from his Chicago investment.

His financial problems there continued. More than 100 of the hotel condominiums never sold. Sales of all units totaled only $727 million, far below Trump’s budgeted costs of $859 million. And some 70,000 square feet of retail space remained vacant because it had been designed without access to foot or vehicle traffic. From 2011 through 2020, Trump reported $168 million in additional losses from the project.

Those additional write-offs helped Trump avoid tax liability for his continuing entertainment riches, as well as his unpaid debt from the tower. Starting in 2010, his lenders agreed to forgive about $270 million of those debts. But he was able to delay declaring that income until 2014 and spread it out over five years of tax returns, thanks to a provision in the Obama administration’s stimulus bill responding to the Great Recession. In 2018, Trump reported positive income for the first time in 11 years. But his income tax bill still amounted to only $1.9 million, even as he reported a $25 million gain from the sale of his late father’s assets.

It’s unclear when the IRS began to question the 2010 merger transaction, but the conflict escalated during Trump’s presidency.

The IRS explained its position in a Technical Advice Memorandum , released in 2019, that identified Trump only as “A.” Such memos, reserved for cases where the law is unclear, are rare and involve extensive review by senior IRS lawyers. The agency produced only two other such memos that year.

The memos are required to be publicly released with the taxpayer’s information removed, and this one was more heavily redacted than usual. Some partnership specialists wrote papers exploring its meaning and importance to other taxpayers, but none identified taxpayer “A” as the then-sitting president of the United States. ProPublica and the Times matched the facts of the memo to information from Trump’s tax returns and elsewhere.

The 20-page document is dense with footnotes, calculations and references to various statutes, but the core of the IRS’ position is that Trump’s 2010 merger violated a law meant to prevent double dipping on tax-reducing losses. If done properly, the merger would have accounted for the fact that Trump had already written off the full cost of the tower’s construction with his worthlessness deduction.

In the IRS memo, Trump’s lawyers vigorously disagreed with the agency’s conclusions, saying he had followed the law.

If the IRS prevails, Trump’s tax returns would look very different, especially those from 2011 to 2017. During those years, he reported $184 million in income from “The Apprentice” and agreements to license his name, along with $219 million from canceled debts. But he paid only $643,431 in income taxes thanks to huge losses on his businesses, including the Chicago tower. The revisions sought by the IRS would require amending his tax returns to remove $146 million in losses and add as much as $218 million in income from condominium sales. That shift of up to $364 million could swing those years out of the red and well into positive territory, creating a tax bill that could easily exceed $100 million.

The only public sign of the Chicago audit came in December 2022, when a congressional Joint Committee on Taxation report on IRS efforts to audit Trump made an unexplained reference to the section of tax law at issue in the Chicago case. It confirmed that the audit was still underway and could affect Trump’s tax returns from several years.

That the IRS did not initiate an audit of the 2008 worthlessness deduction puzzled the experts in partnership taxation. Many assumed the understaffed IRS simply had not realized what Trump had done until the deadline to investigate it had passed.

“I think the government recognized that they screwed up,” and then audited the merger transaction to make up for it, Jackel said.

The agency’s difficulty in keeping up with Trump’s maneuvers, experts said, showed that this gray area of tax law was too easy to exploit.

“Congress needs to radically change the rules for the worthlessness deduction,” Schwidetzky said.

This story was originally published by ProPublica .

Latest in Finance

London Stock Exchange CEO says dwindling listings are not a big concern—but a 25% drop over 10 years suggests otherwise

An ultra-popular home loan right now allows a 3.5% down payment

Exclusive: Fintech Yendo has raised $150 million in debt and $15 million in equity

Billionaire investor Ray Dalio warns U.S. is ‘on the brink’ and estimates a more than 1 in 3 chance of civil war

Inside the brutal reality of prison labor where U.S. inmates face injury and lost limbs to fuel major corporations’ supply chains

Why CFO turnover at public companies just hit a 3-year high

Most popular.

The collapsed Baltimore bridge will be demolished soon, and the crew of the ship that’s trapped underneath will be onboard when the explosives go off

Florida HBCU launches investigation after record $238 million ‘gift’ from 30-year-old hemp mogul is deemed likely worthless: ‘I wanted it to be real’

E. Jean Carroll, who won $83 million from Donald Trump, says he will lose the 2024 election

The juice isn’t worth the squeeze for many college majors, new report reveals: Lifetime earnings simply can’t keep up with the cost of degrees

The housing crisis in the U.S. is flipped upside down in Japan, where each home that’s occupied could be next to an empty one by 2033

Jeff Bezos revealed his secret to Amazon’s success 25 years ago: ‘I asked everyone around here to wake up terrified every morning, their sheets drenched in sweat’

• International edition
• Australia edition
• Europe edition

Trump praises fictional serial killer Hannibal Lecter during rally speech

Ex-president calls Hopkins’s cannibalistic Lecter ‘late, great’ while condemning ‘people who are being released into our country’

Donald Trump on Saturday praised the fictional serial killer Hannibal Lecter “as a wonderful man” before segueing into comments disparaging people who have immigrated into the US without permission.

The former president’s remarks to political rally-goers in Wildwood, New Jersey, as he challenges Joe Biden’s re-election in November were a not-so-subtle rhetorical bridge exalting Anthony Hopkins’s cannibalistic Lecter in Silence of the Lambs as “late [and] great” while simultaneously condemning “people who are being released into our country that we don’t want”.

Trump delivered his address to a crowd of about 80,000 supporters – according to one estimate from a Wildwood city spokesperson – under the shadow of the Great White roller coaster in the 1950s-kitsch seaside resort 90 miles (145km) south of Philadelphia. The crowd began thinning considerably as Trump spoke, a reporter for the Philadelphia Inquirer wrote on X in a post that contained video of people leaving the site of the rally.

The occasion served for Trump to renew his stated admiration for Lecter, as he has done before, after the actor Mads Mikkelsen – who previously portrayed Lecter in a television series – once described Trump as “a fresh wind for some people”.

Among other comments, Trump on Sunday also repeated exaggerations about having “been indicted more than the great Alphonse Capone”, the violent Prohibition-era Chicago mob boss.

Trump since the spring of 2023 has grappled with four indictments attributing more than 80 criminal charges to him for attempts to subvert the outcome of the 2020 election he lost to Biden, retaining classified materials after his presidency and hush-money payments to an adult film actor which prosecutors maintain were illicitly covered up.

The trial over the hush money is set to enter its fourth week of witness testimony on Monday.

Yet Capone was indicted at least six times before his famous 1931 tax evasion conviction.

Trump nonetheless used the occasion to call the charges against him “bullshit”, with spectators then chanting the word back at him.

The Philadelphia Inquirer noted that the former president’s supporters had poured into Wildwood in “pickup trucks decked out in Trump flags” from up and down the east coast.

According to the outlet, hundreds of people set up camp overnight on the boardwalk to get into the event.

“The country is headed in the wrong direction,” Kelly Carter-Currier, a 62-year-old retired teacher from New Hampshire, told the Inquirer. “So, hopefully, people will get their shit together and vote the right person in. And if they don’t, I don’t know. World War III?”

after newsletter promotion

On the other hand, New Jersey Democrats dismissed the significance of the event.

Congresswoman Mikie Sherrill said many of the Trump supporters expected would be from out of state. “Jersey is not going to be a welcoming place for Trump,” Sherrill said.

Sherrill’s fellow New Jersey Democrat Andy Kim, a congressman running for the US Senate, said that generalized apathy toward government helped Trump’s support.

“I hope people recognize that he is not somebody that has an agenda that’s going to lead to a better type of politics,” Kim said.

• US elections 2024
• Donald Trump
• US politics
• Republicans

Most viewed

Advertisement

At Donor Retreat, Trump Calls Biden Administration the ‘Gestapo’

The speech by Donald J. Trump at a Republican National Committee fund-raising retreat came during his criminal trial in New York. He faces a total of 88 criminal charges across four indictments.

• Share full article

By Maggie Haberman and Shane Goldmacher

• May 4, 2024

Fresh from his criminal trial in New York, Donald J. Trump delivered a frustrated and often obscene speech, lasting roughly 75 minutes, at a Republican National Committee donor retreat in Florida on Saturday, attacking one of the prosecutors pursuing him and comparing President Biden’s administration to the Nazis.

“These people are running a Gestapo administration,” Mr. Trump told donors who attended the event at Mar-a-Lago, his private club in Palm Beach, Fla., according to an audio recording obtained by The New York Times. “And it’s the only thing they have. And it’s the only way they’re going to win, in their opinion, and it’s actually killing them. But it doesn’t bother me.”

Before making the comparison, Mr. Trump baselessly insisted that the various indictments against him and his allies in several states were being orchestrated by the Biden administration.

He said that, before his indictment, he was gentler on Mr. Biden, despite the outcome of the 2020 election. “You have to respect the office of the presidency,” Mr. Trump said. “And I never talk to him like this.”

Mr. Trump entered the event to the recording of the national anthem that he made with a group of people arrested in connection with the Jan. 6, 2021, attack on the Capitol by a pro-Trump mob seeking to disrupt the certification of Mr. Biden’s electoral college win. Mr. Trump praised the song.

In his speech, he complained repeatedly about the criminal trial in Manhattan, to which he will return on Monday, insisted that Democrats use “welfare” to cheat in elections and said he would need an attorney general with “courage” as he mocked his former attorney general, William P. Barr, who recently endorsed Mr. Trump after having spoken critically of him since the administration ended.

Mr. Trump also indulged in conspiracy theories around his 2020 loss, and said that his handpicked chairman of the Republican National Committee, Michael Whatley, would prevent “cheating” in the upcoming election.

Mr. Trump’s comments about welfare to wealthy donors at the event called to mind remarks caught on tape by Mitt Romney during his 2012 presidential run, when he dismissed 47 percent of voters as off-limits because they did not pay taxes.

“When you are Democrat, you start off essentially at 40 percent because you have civil service, you have the unions and you have welfare,” Mr. Trump said on Saturday. “And don’t underestimate welfare. They get welfare to vote, and then they cheat on top of that — they cheat.”

But Mr. Trump focused more on his own legal jeopardy, as he faces four different indictments and 88 criminal charges. On Friday, he had to listen in court to his former communications adviser, Hope Hicks, testify in the trial in which he is accused of falsifying business records to cover up hush-money payments made to a porn star.

He also spent several minutes acknowledging Rod Blagojevich, the former Democratic governor of Illinois whose lengthy prison sentence after being convicted of corruption charges was commuted by Mr. Trump, and who was at the R.N.C. event.

The former president said that he came to the decision to issue the pardon after seeing Mr. Blagojevich’s wife on television advocating his release, and that it was sealed that he would intervene when he learned that James B. Comey, the former F.B.I. director whom Mr. Trump fired amid an investigation into Mr. Trump and his campaign, was connected to the Blagojevich investigation.

Mr. Trump also mocked the physical appearance of Jack Smith, the special counsel who has indicted him twice.

“He’s unattractive both inside and out,” Mr. Trump said. “This is one unattractive dude.” He then used two expletives to describe Mr. Smith.

He praised House Speaker Mike Johnson, who, in his own remarks, said the nation needed “a strong man” in the White House.

At another point, Mr. Trump said that if anyone wanted to donate $1 million to the R.N.C. on the spot, “I will let you come up and speak.” He sounded disappointed until someone accepted the invitation.

Mr. Trump laid blame for the slim margin in the House on the issue of abortion, after he appointed the Supreme Court justices who overturned Roe v. Wade in 2022, for which he has repeatedly taken credit. “We had a rough thing because of the, you know, the issue of abortion largely. I think we would have had 45 seats more,” Mr. Trump said.

The meandering remarks drew a sharp contrast with the specifics provided by Mr. Trump’s top advisers at a presentation earlier on Saturday. His advisers said that Mr. Trump’s campaign and the party were projected to raise $76.2 million in April, according to two people who attended the briefing.

Mr. Trump’s three top advisers — Susie Wiles, Chris LaCivita and Tony Fabrizio — briefed donors, presented a slide show and took questions afterward, the attendees said. The attendees were not authorized to speak publicly about the event, which was a closed-door briefing and gathering for party donors.

Mr. Trump’s advisers presented a bullish case for the candidate that included the possibility of expanding the electoral map to include the Democratic-leaning states of Minnesota and Virginia. They also noted that Mr. Trump has remained mostly ahead in polls even while being outspent by President Biden, just as the former president was outspent in the primary by his rivals.

The Federal Election Commission will not receive fund-raising reports until later this month, meaning the numbers can’t be verified until then. In March, Mr. Trump and his allied groups reported raising $65.6 million — a significant amount, but still well below what President Biden and his affiliated outside groups have raised.

The slide show presentation included three different electoral college maps, the attendees said. The first was dismissed as “the media’s version,” which included seven swing states: Nevada, Arizona, Georgia and North Carolina across the Southwest and the Sun Belt, plus Pennsylvania, Michigan and Wisconsin in the industrial north.

A second slide described “the actual current reality” as only having three swing states: Pennsylvania, Michigan and Wisconsin.

And a third slide described an “expanded reality” in which both Minnesota and Virginia would be in play for Mr. Trump — an ambitious view of states not widely seen as among the most competitive, but in which the Trump team insists the former president has gained ground.

Mr. Trump’s advisers also described some of their strategy for the general election in the presentation, including reaching 2016 levels of support with white voters and expanding support among Black and Latino voters, particularly among urban men.

The campaign strategists also outlined a plan to prevent the kinds of losses that occurred in 2022 that have been linked to the issue of abortion and the backlash from the Supreme Court’s overturning of federal abortion rights before the midterm elections.

Mr. Trump has proudly claimed ownership of the end of Roe v. Wade as the president who appointed a conservative supermajority to the highest court in the country. But he has struggled to answer questions about it since, waffling in discussions with advisers about whether to back a national ban, before ultimately saying in a video he posted a few weeks ago that it’s up to states to decide how to handle the issue.

Maggie Haberman is a senior political correspondent reporting on the 2024 presidential campaign, down ballot races across the country and the investigations into former President Donald J. Trump. More about Maggie Haberman

Shane Goldmacher is a national political correspondent, covering the 2024 campaign and the major developments, trends and forces shaping American politics. He can be reached at [email protected] . More about Shane Goldmacher

Our Coverage of the 2024 Election

Presidential Race

President Biden and Donald Trump have agreed to two debates  on June 27 on CNN and Sept. 10 on ABC News. The first debate raises the likelihood of the earliest general-election debate  in modern history.

Biden’s economic policies have helped spur billions of dollars in new investments in Arizona and Georgia, yet Trump has maintained a significant lead over Biden in both states .

In an about-face, big financiers on Wall Street, in Silicon Valley and elsewhere are increasingly on board for a second Trump term  after the first one alienated them.

May 14 Primaries:  Hundreds of thousands of voters in Maryland, West Virginia and Nebraska weighed in on primaries whose results pointed to a desire for moderation, achievement and diversity .

Maryland Senate Race:   Angela Alsobrooks  won the Democratic primary, setting up a showdown with Larry Hogan , the popular former two-term governor, in a race that could determine which party controls the Senate .

West Virginia Senate Race:  Jim Justice, the state’s second-term governor, won the Republican primary , positioning him to win the seat being vacated by Senator Joe Manchin III, a Democrat, and flip it to the G.O.P.

Trade War With China:  Biden ran for the White House as a sharp critic of Trump’s crackdown on trade with China. In office, though, he has escalated Trump’s trade war  with Beijing, albeit with a very different aim .