Is it has is plural form?

Answer 1

The plural form for the pronoun 'it' is 'they' for the subject and 'them' for the object of a sentence or clause; fro example:

There is a book on my desk, it is a math book.

There are books on my desk, they are math books.

There are books on my desk, I just bought them.

Answer 2

No, "is" is singular, and "has" is also singular. The plural forms would be "are" for "is" and "have" for "has."