Contribution Deduction for SEP

[Dougsbpc]

Suppose you have a sole proprietor who adopts a regular non-prototype SEP (I believe form 5305 SEP). They have no employees. Now several years later he is also a 50% partner in another non-related entity. No controlled group, no affiliated service group. The partnership provides him with a K-1 with earned income. Does he automatically include that K-1 income along with his net schedule C profit when determining the SEP contribution? Or does the partnership need to somehow also adopt the SEP?

Thanks.

[Bird]

They are two different businesses;  the partnership income should not be added to his Schedule C income.  lf the partnership wants to start its own SEP it may.