For a business entity like S-Corp,  there are two sets of filings. At the entity ( business ) level  you file (a) a federal return  1120-S  , (b) a State return and (c) send K-1s to each member of the S-Corp. In this sense S-Corp acts like a  pass through entity.   At the individual level  you again file  (a) Federal 1040 series  return  including the details from the K-1 from the S-Corp and (b) State  return ( if you live in a  State with  income tax. 

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