Both of them are students.主语:both of them,它是复数谓语动词:are,属于be动词,如果主语是复数,那么be动词根据时态,可以选择are、were等表语:students,复数
如果是一般现在时,both of them 做主语的句子,其谓语动词的确不能加s 啊。你是不是看错了?能给出具体的原句吗?