Thanks for asking your question! I'm sorry to hear about your tax issue and I'm going to try my best to help you understand or resolve it.
How are you today?
Unfortunately, passive income is not eligible to be contributed to SEP IRA - only earned income such as wages or self employment income is.
Passive income such as passive farming, real estate rental, etc are not eligible to be contributed to a retirement plan
Do you have any further questions about this regard?
If you have no further questions, please rate my response as "excellent" so that I may receive credit for assisting you today.
I apologize if the news was not favorable in your situation, keep in mind I am penalized personally for negative ratings, so anything less than "okay" would punish me for my honesty