Thank you so much for your reply , Yes you are correct, I made a mistake trying to explain it, my Bad.
I know S corp do not pay SE on distribution and only pays it on the Salary .
- I have created 1120s and put all numbers and issued K-1 for the owner and also his salary.
- I also created his personal 1040 and included his Salaries as W-2 and his K-1 distribution form his S corp !
I got the same result as the LLC