A  statutory employee can contribute to a SEP, but it must be setup by his employer

Here is a link: https://www.irs.gov/pub/irs-news/fs-08-24.pdf

Well the article you reference certainly seems to answer the question.  

I spent a half hour on the phone with the IRS today who told me that my client could contribute, and he referenced the "over 21, made $600, etc."  When I said I believed that referred to an employer sponsored plan,  he said he didn't want to argue semantics.

That's the expert.

Thank you!

If a statutory employee received W-2 from her employer and those income is recorded on her Schedule C, would those Schedule C income be considered self-employment earnings for making maximum contribution to a SEP IRA, and the plan was set up under the employee's name?