I am retired , my wife is an active real estate is a real estate agent, should I report our ssa benefits on the personal information or under her business?

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

As stated above by VolvoGirl, you would enter the SSA-1099 on your personal return.  On your 1099-SSA, you will see Medicare Premiums in addition to the amount of money you received.  If your wife is self-employed, these premiums can then be entered on the Schedule C as Self-Employed Health Insurance.  You will enter them in the Business Expense section under Health Insurance. 

Deduct Medicare Premiums if Self-Employed.