You are always permitted to not contribute anything to a SEP. Additionally, you can only contribute 15% of your schedule C income (net) to your SEP, thus you can only add .15 x (very little).There is no major connection between a SEP and a Traditional or Roth IRA. The only connection is that a SEP may limit the deductability of contributions to a Traditional IRA (depending on income). But someone else can confirm this.jbw
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