I think you are asking if your sole proprietorship can make a SEP IRA contribution for your spouse. The answer is No unless you pay your spouse wages that are reported on Form W-2. If this is instead a qualified joint venture, each of you would have income as sole proprietors and SEP contributions would have to be made for both based on each spouse's net earnings and using the same base contribution percentage for both.
Note, however, that the deadline for making a SEP contribution for 2023 has now passed, even for those who requested a filing extension.
