1) A comet is made of dirty ice, dust, and gas.
2)When a comet gets close to the Sun, part of the ice starts to melt. The solar winds then push the dust and gas released by the melting ice away from the comet. This forms the comet's tail. Every time a comet comes close to the Sun, a part of it melts. Over time, it will completely disappear.
3)A comet does not give off any light of its own. What seems to be light from the comet is actually a reflection of our Sun's light. Sunlight bounces off the comet's ice particles in the same way light is reflected by a mirror.
4)A few comets come close enough to the Earth for us to see them with our eyes. Halley's Comet, for example, can be seen from Earth every 76 years.