いもうと
younger sister
imouto
JMdict 1524590
妹(いもうと)little sisterが泣(な)いているcrying
My little sister is crying
が (subject) points out who is doing the action — the 妹(いもうと) (little sister). The verb is 泣く(なく) (cry), shifted into the て (te-form) plus いる (be) to make 泣いている(ないている) (is crying). That 〜ている (ongoing action) form shows the action is happening right now, in progress.