I received $1,924 Social Security for 2017 paid in 2018. I received $12,843 SS benefits in 2017 (Box 5 on 2017, SSA 1099). Adjusted gross income for 2017 was $114,343. Total SS income for 2017 was $21,922. That amount includes $9,079 that my wife received. So why is the error telling me that it is too high? I have entered in the correct numbers and have gone through it several times. What do I have to do to correct the "error" so I can file my return?

it may have something to do with the $1,924.  Report that as a "Lump-Sum payment".

The total SS benefits for 2017 were $25,791 taxable amount was $21,922.

My 1099 shows in box three $15492 Benefits for 2018 then at the bottom of box three it shows "$1924.00 paid in 2018 for 2017"

ok, show the $1,924 in the Lump-Sum payment section.  It was made in 2018, but it's for 2017.

I have worked through my taxes manually and everything is correct. I think the error I keep getting is incorrect.

Yes, that's the correct error message you get when you enter more than you should.

There's an option to enter a lump-sum payment.  The reason it's entered separately is because the taxable amount for each year needs to be figured.  Make sure you have that year's adjusted gross income to correctly compute.

I'm not exactly sure how to get there in Mac, but you'll find it as a separate category in your Retirement & Social Security section under Income.