Yes - The K-1s are filed along with the S-Corp return (1120S).
No - The K-1s do not have to be attached to the 1040. You should only attach your Schedule K-1 if there was an amount of income tax withheld and remitted to the IRS or state on your behalf. Otherwise, no need to attach the K-1.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
