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A T-V distinction, in sociolinguistics, is used to describe the situation wherein a language has pronouns that demonstrate varying levels of respect, distance, courtesy, familiarity, or insult. The name "T-V distinction" derives from the common initial letters of several of these terms in Romance languages.

Here are some examples of second-person pronouns in languages with T-V distinctions:

Some languages have even more gradations. For example, Vietnamese has different pronouns for 'sir', 'ma'am', 'older brother', 'younger brother', 'older sister', 'younger sister', 'uncle', 'aunt', and on and on, although these do not affect verb morphology. We need more on Asian languages.

The pronouns in the table above come complete with differing verb morphology; in French, the respectful vous takes plural verbs (but not adjectives), and in Spanish, German, and Italian, the respectful form causes verbs to be conjugated in the third person. In the case of Spanish, this is because the form usted evolved from the title vuestra merced (your grace) which naturally took the third person.

Catalan vos follows the same concordance rules as the French vous (verbs in 2nd person plural, adjectives in singular), and vostè follows the same concordance rules as the Spanish "usted" (verbs in 3rd person). Vostè originated from vostra mercè as a calque from Spanish, and replaced the original Catalan form vos.

It can often be quite confusing for an English speaker learning a language with a T-V distinction to correctly assimilate the rules surrounding when to call someone with the formal or the informal pronoun. Close friends, of course, are tu and venerable old ladies are vous, but there is a wide grey area in the middle. Students are often advised to err on the side of caution, i.e. the formal; however, in the wrong situation this risks sounding snobby or at least riotously funny. English speakers may be helped by reminding themselves that the difference is comparable to using first name or last name when speaking to someone; however the boundaries between formal and informal language language differ from language to language, and most languages use formal speech more frequently, and/or in different circumstances, than English. And in some circumstances it is not unusual to call other people by first name and the respectful form or the reverse, e.g. German shop employees often use these constructs if a customer is present.

English formerly had a distinction between thou (informal) and you or ye (formal). Some groups such as the Quakers that advocate "plain speech" used the "thou" form with everybody, a custom some carry on to this day, although "thou"'s passing out of most dialects of English, including the standard, has made it more symbolic than anything.

Even within languages they differ between groups (older people and people of higher status tending to both use and expect more formal language) and between various aspects of one language. For example, in Dutch, U is slowly coming into disuse in plural, and thus one could sometimes address a group as jullie when one would address each member individually as U. In Mexican Spanish, the opposite change has occurred - having lost vosotros, Mexicans address all groups as ustedes, even if the group is composed of friends whom they would call tú.

French has verbs - tutoyer and vouvoyer - meaning to call someone tu or vous. (Spanish has the verb tutear, Catalan has the analogous verb tutejar). In German there are the verbs duzen and siezen.

In Germany, an old custom involves two male friends formally splitting a bottle of wine to celebrate their deciding to call one another "du" rather than "Sie."

In Denmark, the use of the formal forms of address has diminished significantly over the last twenty years. Although the "De" form is still used in certain contexts, it is much more common now for people to address virtually all people with the familiar "du".

In Sweden, the use of the formal form was practically abolished by the linguistic "du reform" of 1964, and is since considered to be deprecated (though still used by most elderly people). Some customs surrounding it still exist however, such as the gubbskiva (roughly: old man's party) every year near the end of most high schools. This was traditionally the first time students were allowed to refer to their teachers using the informal pronoun (the sole reason for inviting the teachers in the first place). The formal pronoun is gone, but the parties still take place.