You can do it on either job. But as KrisD15 mentioned above, it is better to enter it on the W-4 of the higher paying job. This ensures you are having taxes withheld on your income as you earn it and potentially avoids underpaying your taxes.
The IRS does have a Tax Withholding Estimator that you can also use throughout the year to ensure you are withholding enough if you or your spouse have another change in jobs during the year.
@acdodge
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