On previous returns my wife, self employed, got a deduction in what she owes when she contributed to her SEP IRA, not this year. Why?

[MarilynG]

Yes, your wife would be eligible for a deduction on her Schedule C for her retirement contribution, although there are qualifications and income limitations. 

She should enter all her self-employment income and expenses before entering her SEP IRA contribution, including the deductible part of self-employment tax. 

Type 'sep ira' in the FIND window, and 'Jump to sep ira'.

Here's more detailed info:

https://ttlc.intuit.com/replies/6765436