Should the person making more per year as a married couple filing jointly put the child on
as exemption for work or should the one one making less?
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If you are filing married jointly (MFJ), then you two are filing just one tax return. There is no such thing as one spouse or the other taking a child - you both take the child as a dependent.
@BillM223 @Hatterman Are you asking about what to put on the W-4 you provide to your employers to tell them how much tax to withhold from your paychecks?
https://turbotax.intuit.com/tax-tools/calculators/w4/
https://www.irs.gov/individuals/tax-withholding-estimator
https://www.irs.gov/pub/irs-pdf/fw4.pdf
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