Independent contractor qualify for SEP IRA?

[CobraGoat]

Does anyone know whether an independent contractor such as a real estate agent or attorney working on a contract basis (no benefits etc) is qualified to make retirement contributions to an SEP IRA (or the other self employed IRA) as opposed to a Roth or standard IRA account? Would it make a difference whether that person incorporated to work in that capacity?

My fiance and I are both attorneys. I make all my pre-tax contributions to my firms IRA. My fiance recently quit her job and is working as a contract attorney. I am wondering whether she can begin contributing to an SEP IRA so that she can contribute a great deal more than the 4 or5K shes limited to contributing via Roth IRA.

Thanks for any help.