What info on the IRA worksheet is flowing to the tax return?  Do they have a non-deductible IRA basis that should be on the 8606?   What is it you're trying to accomplish?   

It does not flow to the tax return, just trying to report the basis for the non-deductible contributions that were done in the past and not put on the return.  Will help her down the road when she starts drawing.

Generally speaking, SEPs and SIMPLEs won't have Federal basis....but the SEP may have state basis which you would need to track on a separate worksheet.  I believe the worksheet is designed to only handle Federal basis of Roth IRAs and traditional IRAs for which no deduction was available, and therefore, should have been reported on a Form 8606 (in the year contributed).  Suggest making a separate spreadsheet for IRA contributions (of all types) so you can track Federal (and state) basis over the years.  It helps for conversions and RMDs down the road.

PS.  FMV field is to accumulate the data needed to pro-rate the basis relieved (on Form 8606) for withdrawals in later years (i.e., as computed across all IRAs - except Roths - regardless of whether they have Federal basis).