I had self-employment income this year so I can contribute to a SEP-IRA. Do I need to contribute to it in my name or can I contribute it to a SEP-IRA for my spouse who had no self-employment income. I know I can contribute to both my spouse and my traditional IRA's given I had sufficient earnings, but can I contribute to a SEP-IRA for my spouse based on my earnings (and not contribute to one for me?)
