There is no verb corresponding to English to be in Klingon. On the other hand, all pronouns can be used as verbs, in the sense of I am, you are, etc.
SoH You are an officer.
puqpu' chaH They are children.
The pronoun always follows the noun. Similarly, there is no verb corresponding to to be in the sense of "to be at a place". Again, the pronouns are used, followed, where appropriate, by verbal suffixes.
pa'wIjDaq jIHtaH I am in my quarters.
(pa'wIjDaq in my room, jIH I, -taH continuous)
In the above examples, the subjects are pronouns. If the subject is a noun, it follows the third-person pronoun (ghaH he/she, 'oH it, chaH they, bIH they) and takes the -'e' topic suffix.
puqpu' chaH qama'pu"e' The prisoners are children.
pa'DajDaq ghaHtaH la"e' The commander is in his quarters.
These sentences might also be translated As for the prisoners, they are children; As for the commander, he is in his quarters.
Post TKD Information
I was finally able to specifically ask Dr. Okrand about it and he said when using a pronoun as "to be" construction to identify the location of something it is never against the rules to use -taH or not use -taH, but Maltz does tend to use -taH more often when he is talking about things that are pretty mobile and leave it off when he is talking about things that are immobile or almost never moved. It's a general tendency, not a rule. - Jeremy Cowan, qep'a' 2019