It all depends on how accurate you want to be. For my purposes, where I'm just trying to keep out things like bob @ aol.com (spaces in emails) or steve (no domain at all) or mary@aolcom (no period before .com), I use
/^[^\s@]+@[^\s@]+\^\S+@\S+\.[^\s@]+$\S+$/
Sure, it will match things that aren't valid email addresses, but it's a matter of playinggetting common simple errors.
There are any number of changes that can be made to that regex (and some are in the 90/10 rulecomments for this answer), but it's simple, and easy to understand, and is a fine first attempt.