We cannot go out. It is (rain) now.
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In the sense of "rain" falling from the skyyou should say "it rains", where the wordrain is a verb. "It is rain tomorrow" is an incorrect sentence; a "day" cannot be "rain"! ... So the correct sentence is "if itrains tomorrow, we won't go out", "if clause" takes the present simple when talking about the possible future.
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