why we use 'am never' instead of 'never' word

When there is no main verb in simple present tense then we use "helping verb" with the given subject. For ex:- I am never rude to you. Whereas when there is a main verb in the given sentence then we don't use helping verb (is/am/are) in that sentence. Ex:- I never take tea in the morning.

it depends on situation, if you are pointing something about you,then 'am never' should use other cases we use never. when I comes, am also

could u please elaborate it because still I have a problem