Fuel filter is in the engine bay, right next to master brake cylinder, mounted on driver-side strut tower. It's a black metal can with fuel line coming out from the top. It would look similar to this:
The one under the seat is gas tank and in-tank fuel pump. There is an in-tank filter which doesn't need to be replaced, unless you want to remove the pump from the tank. It's the brownish thingy on the left of this pic, not the arrowed one. The arrowed one is fuel pump.