[noun] + は + 誰 + ですか
誰 + が/を/に/と/から + [verb] + か
誰 + の + [noun]
だれ asks "who". It sits where the answer would sit and takes the particle the answer would take. The kanji is 誰; the word is written in kana just as often.
The answer puts a person where だれ was: あのひとあの人はたなか田中さんです, へや部屋にせんせい先生がいます, やまだ山田さんのほん本です.
As the subject of a question, だれ takes が, not は. There are two correct ways to ask who the teacher is, and neither puts は on だれ.
These go beyond the plain question.
One sound changes the question: だれがいますか asks who is there, and だれかいますか asks whether anyone is.