Can one partner deduct maxium SEP contribution and other partner deduct zero

[dmertz]

The partnership is required to contribute to a SEP-IRA on behalf of each partner (and any eligible employees) an equal percentage relative to each partner's (and employee's) net earnings.  The contribution for the partners will then be reported on the partner's Schedule K-1 and will result in the corresponding deduction on the partner's Form 1040 line 28.