My wife and I own a business 50-50 and are filing married filing jointly as a qualified joint venture. I will report 50% of our business income on a schedule C, and she will report the other 50% of the business income on another schedule C. Likewise with respect to Schedule SE: there will be one for each of us.

My question is this: can we each establish a SEP-IRA and contribute each to ourselves as "employer contribution"? We have no employees.

Thanks in advance!