1040 Instructions state that you are covered by a retirement plan if you were self employed and had a SEP. Is this still valid even if no contributions of any kind were made to the SEP?

Yes, you are still considered covered by a retirement plan if you are self-employed and have established a SEP (Simplified Employee Pension), even if no contributions were made during the tax year. The IRS defines coverage based on the existence of the plan rather than the actual contributions made. Therefore, you should follow the relevant instructions on your Form 1040 regarding retirement plan coverage when filing your taxes.