SSA-1099 goes under personal. Is she filing her business on schedule C or on a separate Business return? Don't know how you would even enter it under Business.
Enter a SSA-1099, SSA-1099-SM or RRB-1099 under
Federal Taxes (Personal for Home&Business)
Wages and Income
Then scroll down to Retirement Plans and Social Security
Then the second line - Social Security (SSA-1099. RRB-1099) - click the Start or Revisit button
