This is a rather big question, since the verb "to be" has many uses. "Been" is the past participle and "being" is the present participle and the gerund. The gerund is used as a noun: Being in debt is no fun.
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AnonymousBEEN AND BEINGThe infinitive is to be. Its -ing form is being. Its past participle is been. Compare these to the -ing form and past participles of other verbs: