I can't take this any more.....

Directly from the IRS:

https://www.irs.gov/retirement-plans/plan-sponsor/simple-ira-plan:

What are the filing and notice requirements?

Filing requirements: An employer generally has no filing requirements and does not need to file an annual Form 5500 return.

And the Employer (i.e. the S Corp) match is just an expense.  Put it on any line.  EE benefit, other expense, just pick one.   I don't use the pension/profit sharing line because (IMHO) it isn't either of those.