"I received the same results."
You should receive the same results. Both of these items are reported on the exact same line on Schedule 1 (1040) - line 15.
As dmertz said just above "Distributions from retirement accounts are never subject to FICA and Medicare taxes."
As for your original question, "Are SEP-IRA distributions subject to FICA (Medicare and Social Security) taxes?", the answer is an unambiguous "NO".
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