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First, these are both associated with the present tense of the verb "to have." The first one, "has" is used with the third person singular-- he has, she has, it has, John has, Marie has, my mother has, etc. The second one, "have," is used with a plural subject-- we have, they have, the children have, Mr. Jones and Mrs. Smith have, etc.

Note also that "has" and "have" can be helping verbs, but the same rule applies-- one is for a singular subject, and one is used when the subject is plural. Here are examples of the singular helping verb: he has studied French; she has applied for college; Charles has visited Paris many times; Marsha has applied for a new job. And for the plural: they have started to work in the garden; the Millers have moved to a new house; we have finally received our new jackets.

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