No, the SEP contribution would be entered on his or her business return schedule C entries for sole-proprietorship income. You may need to indicate that she has employees to see the options under Less Common Business situations when she enters her self-employment expenses. You will see an option for Self-employed retirement. Just work through that section and you will see where you can enter her SEP contribution.
If she works for a company and her employer made contributions for her, then the SEP contribution would be listed on the company's tax return and any contributions she made would be subtracted from her wages, so you would not make an entry on your personal tax return.
You can learn more from this TurboTax article.
[Edited 2/11/25 at 10:40 EST]
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