diff --git a/changelog.d/fix-9814-dependent-income-ar-ms-nj-ia.fixed.md b/changelog.d/fix-9814-dependent-income-ar-ms-nj-ia.fixed.md
new file mode 100644
index 00000000000..ed1ff9927b2
--- /dev/null
+++ b/changelog.d/fix-9814-dependent-income-ar-ms-nj-ia.fixed.md
@@ -0,0 +1 @@
+Leave tax unit dependents' income out of Arkansas, Mississippi and New Jersey adjusted gross income and Iowa net income; dependents report it on their own state returns. Mississippi now limits only the head's and spouse's own capital loss, so a dependent's capital gains no longer change the filers' Mississippi adjusted gross income.
diff --git a/policyengine_us/parameters/gov/states/ms/tax/income/income_sources.yaml b/policyengine_us/parameters/gov/states/ms/tax/income/income_sources.yaml
index b0f936b4f34..1fba876a4c9 100644
--- a/policyengine_us/parameters/gov/states/ms/tax/income/income_sources.yaml
+++ b/policyengine_us/parameters/gov/states/ms/tax/income/income_sources.yaml
@@ -5,7 +5,10 @@ values:
     - self_employment_income
     - sstb_self_employment_income
     - partnership_s_corp_income
-    - loss_limited_net_capital_gains_person
+    # Line 40: the filers' own capital gains and losses, with a net loss
+    # limited as on the federal return (26 USC 1211(b)). A dependent's
+    # gains and losses are on the dependent's own return.
+    - filer_loss_limited_net_capital_gains_person
     - rental_income
     # Line 41: rental real estates, royalties, partnerships, S corporations,
     # trusts, etc. (income or loss from federal Schedule E)
diff --git a/policyengine_us/tests/core/test_medical_expense_premium_conservation.py b/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
index f5be96ce466..a6f6721a641 100644
--- a/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
+++ b/policyengine_us/tests/core/test_medical_expense_premium_conservation.py
@@ -293,9 +293,6 @@ def test_nj_excludes_each_dependents_deduction_only_from_their_own_premiums(
     simulation = _nj_simulation(members, reference_system)
     paid = np.array([sum(person["premiums"] for person in unit) for unit in members])
     other = np.array([sum(person["other"] for person in unit) for unit in members])
-    deductions = np.array(
-        [sum(person["deduction"] for person in unit) for unit in members]
-    )
     person_exclusions = [
         [min(person["deduction"], person["premiums"]) for person in unit]
         for unit in members
@@ -307,7 +304,10 @@ def test_nj_excludes_each_dependents_deduction_only_from_their_own_premiums(
         )
     excluded = np.array([sum(exclusions) for exclusions in person_exclusions])
     nj_deduction = simulation.calculate("nj_medical_expense_deduction", PERIOD)
-    actual_exclusion = paid + other + deductions - nj_deduction
+    # The dependents' separate SE deductions are on their own returns, with
+    # their income (nj_agi leaves both out), so the parent's deduction does
+    # not add them.
+    actual_exclusion = paid + other - nj_deduction
 
     # C.54A:3-3(c)(3) excludes only amounts separately deducted. Each person's
     # exclusion is bounded before summation, so no ALD can consume a different
@@ -316,7 +316,7 @@ def test_nj_excludes_each_dependents_deduction_only_from_their_own_premiums(
     assert (actual_exclusion >= 0).all()
     assert (actual_exclusion <= excluded).all()
     np.testing.assert_array_equal(actual_exclusion, excluded)
-    np.testing.assert_array_equal(nj_deduction, paid + other + deductions - excluded)
+    np.testing.assert_array_equal(nj_deduction, paid + other - excluded)
 
 
 # Flat strategies keep generation small while varying independent caller
diff --git a/policyengine_us/tests/core/test_state_tax_head_spouse_swap_invariance.py b/policyengine_us/tests/core/test_state_tax_head_spouse_swap_invariance.py
index 6a2c81e71e9..71b4b936235 100644
--- a/policyengine_us/tests/core/test_state_tax_head_spouse_swap_invariance.py
+++ b/policyengine_us/tests/core/test_state_tax_head_spouse_swap_invariance.py
@@ -11,8 +11,11 @@
 On main these depended on the label:
 - Arkansas, Delaware, Iowa, Mississippi and Montana put the dependents' income
   the model counts on the head's column before taxing each column separately.
-  It now goes on the column of the spouse with the greater income of their
-  own, and an exact tie splits it (move_dependent_amounts_to_filer).
+  In Delaware and Montana it now goes on the column of the spouse with the
+  greater income of their own, and an exact tie splits it
+  (move_dependent_amounts_to_filer). Arkansas, Iowa and Mississippi now leave
+  a dependent's income off the filers' columns altogether, since it belongs
+  on the dependent's own return (PolicyEngine/policyengine-us#9814).
 - Delaware's combined separate return routed the EITC and the dependent care
   credit by label on equal incomes and split the dependent personal credits
   with a heuristic. They are now chosen together to minimise tax.
@@ -45,10 +48,11 @@
    is finite and the same to the cent.
 2. The per-person columns (`ar_agi_indiv`, `de_agi_indiv`, `ia_net_income`,
    `ms_agi`, `mt_agi_indiv`) are the same for each person, to the cent.
-3. Differential: in Arkansas, Delaware, Iowa and Mississippi those columns
-   equal an independent numpy allocation of each person's own amount, which
-   conserves the tax unit's total. Montana's own amounts are not
-   reconstructed, so it is checked by 1 and 2 only.
+3. Differential: in Delaware the column equals an independent numpy
+   allocation of each person's own amount, which conserves the tax unit's
+   total. In Arkansas, Iowa and Mississippi it equals each filer's own amount,
+   and zero for a dependent. Montana's own amounts are not reconstructed, so
+   it is checked by 1 and 2 only.
 """
 
 import numpy as np
@@ -71,6 +75,9 @@
     "state_income_tax_before_refundable_credits",
 ]
 COLUMNS = ["ar_agi_indiv", "de_agi_indiv", "ia_net_income", "ms_agi", "mt_agi_indiv"]
+# Columns that move the dependents' amounts to a filer's column; the others
+# leave a dependent's amount off the filers' return.
+MOVES_DEPENDENT_AMOUNTS = ["de_agi_indiv"]
 
 
 def money(high):
@@ -475,11 +482,9 @@ def calc(name):
         return calc("ia_gross_income") - calc("ia_income_adjustments")
     if column == "ms_agi":
         p = sim.tax_benefit_system.parameters(year).gov.states.ms.tax.income
-        net = sum(calc(source) for source in p.income_sources) - calc(
+        return sum(calc(source) for source in p.income_sources) - calc(
             "ms_agi_adjustments"
         )
-        dependent = calc("is_tax_unit_dependent").astype(bool)
-        return np.where(dependent, np.maximum(net, 0), net)
     raise ValueError(column)
 
 
@@ -547,7 +552,10 @@ def _check(units, year):
         # 3. Differential against the numpy allocation, where the column
         # applies (its state, and its years for Iowa).
         own = _own_amounts(sim, year, column)
-        reference = _reference_allocation(own, unit, head, spouse, dependent)
+        if column in MOVES_DEPENDENT_AMOUNTS:
+            reference = _reference_allocation(own, unit, head, spouse, dependent)
+        else:
+            reference = np.where(dependent, 0.0, own)
         in_state = states[unit // 2] == column[:2].upper()
         np.testing.assert_allclose(
             values[in_state],
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_indiv.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_indiv.yaml
index 586850ff1bb..b7b3b1af2aa 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_indiv.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_indiv.yaml
@@ -19,7 +19,7 @@
   output:
     ar_agi_indiv: [900, 1_800]
 
-- name: Dependent AGI goes to the spouse with the greater AGI, AGI capped at 0
+- name: A dependent's AGI stays off the filers' columns, and a negative column is floored at 0
   period: 2022
   input:
     people:
@@ -43,7 +43,9 @@
         members: [person1, person2, person3]
         state_code: AR 
   output:
-    ar_agi_indiv: [1_200, 0, 0]
+    # The dependent's 300 goes on the dependent's own return (Ark. Code
+    # 26-51-801(a)-(b)). The spouse's 100 - 200 is floored at 0.
+    ar_agi_indiv: [900, 0, 0]
 
 - name: Single filer with 401(k) distributions included in gross income and exempted
   period: 2024
@@ -65,7 +67,7 @@
     ar_capped_retirement_or_disability_benefits_exemption_person: 6_000
     ar_agi_indiv: 50_000
 
-- name: Dependent AGI goes to the spouse with the greater AGI when that spouse is not the head
+- name: A dependent's AGI stays off the filers' columns when the head and spouse labels are exchanged
   period: 2022
   input:
     people:
@@ -96,9 +98,9 @@
         state_code: AR
   output:
     # The same couple as above with the head and spouse labels exchanged.
-    ar_agi_indiv: [1_200, 0, 0]
+    ar_agi_indiv: [900, 0, 0]
 
-- name: Spouses with equal AGI split the dependent AGI equally
+- name: Spouses with equal AGI keep their own AGI; the dependent's is on the dependent's own return
   period: 2022
   input:
     people:
@@ -128,7 +130,7 @@
         members: [person1, person2, person3]
         state_code: AR
   output:
-    ar_agi_indiv: [1_150, 1_150, 0]
+    ar_agi_indiv: [1_000, 1_000, 0]
 
 - name: Only taxable disability benefits enter Arkansas gross income on line 18.
   period: 2024
@@ -152,3 +154,53 @@
     # The 3,000 is under the 6,000 cap and exempt in full.
     ar_capped_retirement_or_disability_benefits_exemption_person: 3_000
     ar_agi_indiv: 30_000
+
+- name: A dependent child's interest stays off the parent's Arkansas AGI
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        taxable_interest_income: 8_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: AR
+  output:
+    # The child files their own AR1000F if their gross income is over the
+    # filing minimum (Ark. Code 26-51-801(a)); the parent's columns hold only
+    # the parent's 40,000 of wages, as with no child income.
+    ar_gross_income_indiv: [40_000, 8_000]
+    ar_agi_indiv: [40_000, 0]
+    ar_agi_joint: [40_000, 0]
+
+- name: A dependent child's wages stay off the parent's Arkansas AGI and tax
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: AR
+  output:
+    ar_agi_indiv: [40_000, 0]
+    ar_agi_joint: [40_000, 0]
+    # The same tax as the parent with a child who has no income (issue
+    # #9814 reproduction): 957.
+    ar_income_tax: 957
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_joint.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_joint.yaml
index b481feb47b3..c4b6d7fad34 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_joint.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_agi_joint.yaml
@@ -19,7 +19,7 @@
   output:
     ar_agi_joint: [900, 1_800]
 
-- name: Dependent AGI gets attributed to the head; spouse net income is not floored on a joint return
+- name: A dependent's AGI stays off the filers' return; spouse net income is not floored on a joint return
   period: 2022
   input:
     people:
@@ -43,11 +43,11 @@
         members: [person1, person2, person3]
         state_code: AR 
   output:
-    # Head: 900 + dependent's 300 (dependent income floored at 0, then
-    # attributed to the head). Spouse: 100 - 200 = -100. On a joint return all
+    # Head: 900. The dependent's 300 goes on the dependent's own return (Ark.
+    # Code 26-51-801(a)-(b)). Spouse: 100 - 200 = -100. On a joint return all
     # income goes in Column A, so the spouse's amount offsets the head's; the
     # tax unit total is floored at 0 only when used as a tax base.
-    ar_agi_joint: [1_200, -100, 0]
+    ar_agi_joint: [900, -100, 0]
 
 - name: A spouse's business loss offsets the other spouse's income on a joint return
   period: 2024
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gambling_winnings_and_losses.yaml b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gambling_winnings_and_losses.yaml
index 2dc500e7140..9bac793802d 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gambling_winnings_and_losses.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ar/tax/income/ar_gambling_winnings_and_losses.yaml
@@ -42,7 +42,7 @@
     ar_gross_income_joint: 60_000
     ar_gross_income_indiv: 60_000
 
-- name: A dependent's gambling winnings go to the head's Arkansas AGI
+- name: A dependent's gambling winnings stay off the head's Arkansas AGI
   period: 2025
   input:
     people:
@@ -61,7 +61,8 @@
         state_code: AR
   output:
     ar_gross_income_joint: [50_000, 1_000]
-    ar_agi_joint: [51_000, 0]
+    # The child's winnings go on the child's own Arkansas return.
+    ar_agi_joint: [50_000, 0]
 
 - name: 2015 itemizer with losses below winnings is taxed on net winnings
   period: 2015
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_net_income.yaml b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_net_income.yaml
index 92178c63871..c5f5a26c227 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_net_income.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ia/tax/income/ia_net_income.yaml
@@ -1,4 +1,4 @@
-- name: IA net income unit test 1
+- name: Dependents' gross income stays off the head's Iowa net income
   absolute_error_margin: 0.01
   period: 2021
   input:
@@ -24,9 +24,11 @@
         members: [person1, person2, person3]
         state_code: IA
   output:
-    ia_net_income: [9_400, 0, 0]
+    # 10,000 - 2,000. The dependents' 800 and 600 go on their own Iowa
+    # returns if they must file (Iowa Code 422.13(1)(a)).
+    ia_net_income: [8_000, 0, 0]
 
-- name: Spouses with equal net income split the dependent net income equally
+- name: Spouses keep their own net income; the dependent's is on the dependent's own return
   absolute_error_margin: 0.01
   period: 2022
   input:
@@ -52,10 +54,9 @@
         members: [person1, person2, person3]
         state_code: IA
   output:
-    # The spouses' net incomes are equal, so they split the dependent's.
-    ia_net_income: [8_300, 8_300, 0]
+    ia_net_income: [8_000, 8_000, 0]
 
-- name: Dependent net income goes to the spouse with the greater net income, here not the head
+- name: A dependent's net income stays off both spouses' columns
   absolute_error_margin: 0.01
   period: 2021
   input:
@@ -87,9 +88,9 @@
         members: [person1, person2, person3]
         state_code: IA
   output:
-    ia_net_income: [8_000, 30_600, 0]
+    ia_net_income: [8_000, 30_000, 0]
 
-- name: Dependent net income stays with the same spouse when the head and spouse labels are exchanged
+- name: A dependent's net income stays off both spouses' columns when the head and spouse labels are exchanged
   absolute_error_margin: 0.01
   period: 2021
   input:
@@ -121,7 +122,7 @@
         members: [person1, person2, person3]
         state_code: IA
   output:
-    ia_net_income: [8_000, 30_600, 0]
+    ia_net_income: [8_000, 30_000, 0]
 
 - name: 2022 single filer with wages and traditional IRA distribution
   period: 2022
@@ -167,4 +168,49 @@
     ia_pension_exclusion: 10_000
     ia_net_income: 50_000
 
+- name: A dependent child's interest stays off the parent's Iowa net income and 2022 tax
+  period: 2022
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        taxable_interest_income: 8_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: IA
+  output:
+    # Iowa net income starts from federal AGI (Iowa Code 422.7), which leaves
+    # out the child's interest; the child files their own IA 1040 with net
+    # income of 5,000 or more (Iowa Code 422.13(1)(a)).
+    ia_net_income: [40_000, 0]
+    # The same tax as with no child income (issue #9814 reproduction).
+    ia_income_tax: 1_332.05
 
+- name: A dependent child's wages stay off the parent's Iowa net income
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: IA
+  output:
+    ia_net_income: [40_000, 0]
+    state_agi: 40_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml
index 8776ba67bff..e3bb23078c8 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/adjustments/ms_health_savings_account_adjustment.yaml
@@ -120,7 +120,7 @@
     # The return claims 1,500, shared 1:2.
     ms_health_savings_account_adjustment: [500, 1_000]
 
-- name: A dependent's income is not reduced by the filer's deduction, nor by the dependent's own account
+- name: A dependent's income and own account stay off the filers' Mississippi AGI
   period: 2025
   input:
     people:
@@ -148,9 +148,9 @@
     # account is left out.
     ms_health_savings_account_adjustment: [1_500, 1_500, 0]
     ms_agi_adjustments: [1_500, 1_500, 0]
-    # The child's 5,000 reaches the Mississippi AGI of the spouse with the
-    # greater income in full: 40,000 - 1,500 + 5,000.
-    ms_agi: [43_500, 28_500, 0]
+    # The child's 5,000 goes on the child's own return: 40,000 - 1,500 and
+    # 30,000 - 1,500.
+    ms_agi: [38_500, 28_500, 0]
 
 - name: A married person filing a separate federal return takes their own deduction
   period: 2025
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/integration.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/integration.yaml
index fba90149b49..1dd96ae472e 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/integration.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/integration.yaml
@@ -19,18 +19,31 @@
         members: [person1, person2, person3]
         state_code: MS
   output:
+    # The child's 3,000 of wages go on the child's own return, so each
+    # spouse's column holds their own wages.
+    ms_agi: [20_000, 18_000, 0]
     ms_deductions_indiv: [2_300, 2_300, 0]
-    ms_deductions_joint: [3_051.0203, 1_548.9795, 0]
+    # The 4,600 joint standard deduction and 15,000 of exemptions (12,000
+    # married, 1,500 age 65 or older, 1,500 dependent), 19,600 in all, are
+    # allocated to minimize tax: 10,000 to the head, leaving 10,000 of
+    # taxable income at the top of the 4% bracket, and 9,600 to the spouse.
+    # 4,600 x 10,000 / 19,600 = 2,346.94 and 15,000 x 10,000 / 19,600 =
+    # 7,653.06.
+    ms_deductions_joint: [2_346.9387, 2_253.0613, 0]
     ms_total_exemptions_indiv: [7_500, 7_500, 0]
-    ms_total_exemptions_joint: [9_948.9795, 5_051.02, 0]
+    ms_total_exemptions_joint: [7_653.0612, 7_346.9388, 0]
     ms_total_exemptions: 15_000
-    ms_taxable_income_indiv: [13_200, 8_200, 0]
-    ms_taxable_income_joint: [10_000, 11_400, 0]
-    ms_income_tax_before_credits_indiv: [390, 158, 0]
-    ms_income_tax_before_credits_joint: [230, 300, 0]
+    # 20,000 - 2,300 - 7,500 and 18,000 - 2,300 - 7,500.
+    ms_taxable_income_indiv: [10_200, 8_200, 0]
+    ms_taxable_income_joint: [10_000, 8_400, 0]
+    # 2021 rates: 3% of 4,001-5,000, 4% of 5,001-10,000, 5% above.
+    # 10,200: 30 + 200 + 10 = 240; 8,200: 30 + 128 = 158.
+    ms_income_tax_before_credits_indiv: [240, 158, 0]
+    # 10,000: 30 + 200 = 230; 8,400: 30 + 136 = 166.
+    ms_income_tax_before_credits_joint: [230, 166, 0]
+    # 396 on the combined return is less than 398 on separate returns.
     ms_files_separately: false
-    ms_agi: [23_000, 18_000, 0]
-    ms_income_tax: 530
+    ms_income_tax: 396
 
 - name: Tax unit with taxsimid 99991 in g21.its.csv and g21.ots.csv
   absolute_error_margin: 0.01
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_agi.yaml b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_agi.yaml
index 35ad15eefab..5ad6f33a912 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_agi.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ms/tax/income/ms_agi.yaml
@@ -1,4 +1,4 @@
-- name: The dependent income goes to the spouse with the greater income, here not the head
+- name: A dependent's income stays off both spouses' columns
   period: 2021
   input:
     people:
@@ -22,10 +22,11 @@
         members: [person1, person2, person3]
         state_code: MS
   output:
-    # The spouse's $10,000 is greater than the head's $9,000.
-    ms_agi: [9_000, 13_000, 0]
+    # Each spouse's column holds their own income; the dependent's 3,000 goes
+    # on the dependent's own return (35 Miss. Admin. Code Pt. III, 10.01.104).
+    ms_agi: [9_000, 10_000, 0]
 
-- name: The dependent income stays with the same spouse when the head and spouse labels are exchanged
+- name: A dependent's income stays off both spouses' columns when the head and spouse labels are exchanged
   period: 2021
   input:
     people:
@@ -55,9 +56,9 @@
         members: [person1, person2, person3]
         state_code: MS
   output:
-    ms_agi: [9_000, 13_000, 0]
+    ms_agi: [9_000, 10_000, 0]
 
-- name: Spouses with equal income split the dependent income equally
+- name: Spouses with equal income keep their own income; the dependent's is on the dependent's own return
   period: 2021
   input:
     people:
@@ -87,9 +88,9 @@
         members: [person1, person2, person3]
         state_code: MS
   output:
-    ms_agi: [11_500, 11_500, 0]
+    ms_agi: [10_000, 10_000, 0]
 
-- name: A dependent's negative income is not moved to a spouse
+- name: A dependent's negative income does not reduce a spouse's column
   period: 2021
   input:
     people:
@@ -139,7 +140,7 @@
   output:
     ms_agi: 100_000
 
-- name: A dependent's self-employment adjustments are subtracted once, with the dependent's income
+- name: A dependent's self-employment income and adjustments stay on the dependent's own return
   period: 2025
   absolute_error_margin: 0.01
   input:
@@ -163,9 +164,9 @@
     # The child's own adjustments: one-half of self-employment tax (Schedule
     # SE line 13, 706.48), health insurance (1,000) and SEP (500), 2,206.48.
     ms_agi_adjustments: [0, 2_206.48]
-    # The child's income and adjustments reach the parent's Mississippi AGI
-    # once: 40,000 + 10,000 - 2,206.48.
-    ms_agi: [47_793.52, 0]
+    # The child's income and adjustments both go on the child's own
+    # Mississippi return, so the parent's AGI is the parent's 40,000.
+    ms_agi: [40_000, 0]
 
 - name: Each spouse subtracts only their own self-employed health insurance
   period: 2025
@@ -213,3 +214,184 @@
     # Line 41 is "the income or loss from activities reported on Federal
     # Schedule E": 30,000 - 5,000.
     ms_agi: 25_000
+
+- name: A dependent child's interest stays off the parent's Mississippi AGI and tax
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        taxable_interest_income: 8_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: MS
+  output:
+    # A minor resident files their own Form 80-105 when their gross income is
+    # over the personal exemption plus the standard deduction (2024 Form
+    # 80-100 instructions, p. 3). The parent's AGI is the parent's wages.
+    ms_agi: [40_000, 0]
+    # Head of household: 40,000 - 3,400 standard deduction - 8,000 exemption
+    # - 1,500 for the dependent = 27,100 of taxable income; 4.4% of the
+    # 17,100 over 10,000 = 752.40, the same as with no child income.
+    ms_income_tax: 752.4
+
+- name: A dependent child's wages stay off the parent's Mississippi AGI and tax
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: MS
+  output:
+    ms_agi: [40_000, 0]
+    ms_income_tax: 752.4
+
+- name: A parent's capital loss is limited to 3,000 when the dependent child has no capital gains
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+        long_term_capital_gains: -10_000
+      child:
+        age: 16
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: MS
+  output:
+    # Mississippi limits a capital loss as on the federal return (2024 Form
+    # 80-100 instructions, line 40; 26 USC 1211(b)): 40,000 - 3,000.
+    ms_agi: [37_000, 0]
+    # Head of household: 37,000 - 3,400 standard deduction - 8,000 exemption
+    # - 1,500 for the dependent = 24,100; 4.4% of the 14,100 over 10,000.
+    ms_income_tax: 620.4
+
+- name: A dependent child's capital gain smaller than the parent's loss does not change the parent's AGI
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+        long_term_capital_gains: -10_000
+      child:
+        age: 16
+        long_term_capital_gains: 5_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: MS
+  output:
+    # The child's 5,000 gain is on the child's own return. The parent's
+    # return has only the parent's 10,000 loss, limited to 3,000:
+    # 40,000 - 3,000. (Allocating the tax unit's limited loss over every
+    # member gave the parent -6,000 and an AGI of 34,000.)
+    ms_agi: [37_000, 0]
+    ms_income_tax: 620.4
+
+- name: A dependent child's capital gain larger than the parent's loss does not lift the parent's loss limit
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+        long_term_capital_gains: -10_000
+      child:
+        age: 16
+        long_term_capital_gains: 20_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: MS
+  output:
+    # The parent's own net loss is 10,000, limited to 3,000: 40,000 - 3,000.
+    # (A tax unit net gain of 10,000 left the parent's whole 10,000 loss
+    # unlimited and gave an AGI of 30,000.)
+    ms_agi: [37_000, 0]
+    ms_income_tax: 620.4
+
+- name: A dependent child's capital loss does not reduce the parent's capital gain
+  period: 2025
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+        long_term_capital_gains: 5_000
+      child:
+        age: 16
+        short_term_capital_gains: -10_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: MS
+  output:
+    # The child's loss is on the child's own return; the parent keeps the
+    # whole 5,000 gain: 40,000 + 5,000.
+    ms_agi: [45_000, 0]
+
+- name: Spouses share their limited capital loss in proportion to their own losses
+  period: 2025
+  input:
+    people:
+      head:
+        age: 45
+        employment_income: 30_000
+        long_term_capital_gains: -8_000
+      spouse:
+        age: 45
+        employment_income: 20_000
+        long_term_capital_gains: -2_000
+      child:
+        age: 15
+        long_term_capital_gains: 50_000
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+    households:
+      household:
+        members: [head, spouse, child]
+        state_code: MS
+  output:
+    # The filers' net loss is 10,000, limited to 3,000 for a joint federal
+    # return. The head takes 8,000 / 10,000 of it (2,400) and the spouse
+    # 2,000 / 10,000 (600). The child's 50,000 gain is on the child's own
+    # return: 30,000 - 2,400 and 20,000 - 600.
+    ms_agi: [27_600, 19_400, 0]
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.yaml
index e2164500ed8..24c940de918 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.yaml
@@ -57,7 +57,7 @@
   output:
     nj_medical_expense_deduction: 2_600
 
-- name: A dependent's self-employed health insurance counts where New Jersey counts the dependent's income
+- name: A dependent's self-employed health insurance stays on the dependent's own return
   period: 2025
   absolute_error_margin: 0.01
   input:
@@ -77,10 +77,11 @@
         members: [parent, child]
         state_code: NJ
   output:
-    # New Jersey AGI includes the child's 10,000 of Schedule C income, so the
-    # child's 1,000 of self-employed health insurance is deducted too.
-    nj_agi: 50_000
-    nj_medical_expense_deduction: 1_000
+    # The child's 10,000 of Schedule C income and the child's 1,000
+    # self-employed health insurance deduction both go on the child's own
+    # NJ-1040, so neither is on the parent's return.
+    nj_agi: 40_000
+    nj_medical_expense_deduction: 0
 
 - name: New Jersey allows after-tax premiums above two percent of gross income
   period: 2025
@@ -170,10 +171,12 @@
         members: [parent, child]
         state_code: NJ
   output:
-    nj_agi: 40_000
+    # The child's 10,000 of Schedule C income is on the child's own return.
+    nj_agi: 30_000
     dependents_self_employed_health_insurance_ald: 1_000
-    # Only the 500 of other expenses remains subject to the 800 floor.
-    nj_medical_expense_deduction: 1_000
+    # The child deducts the 1,000 of premiums on their own return. Only the
+    # 500 of other expenses remains, under the 600 floor (2% of 30,000).
+    nj_medical_expense_deduction: 0
 
 - name: New Jersey cannot subtract one dependent's deduction from another dependent's premiums
   period: 2025
@@ -203,9 +206,10 @@
     itemized_medical_expenses: 1_000
     # C.54A:3-3(c)(3) excludes separately deducted amounts, not another
     # person's paid premiums: min(1,000, 0) + min(0, 1,000) = 0 excluded.
-    # Separate SE deduction 1,000 + general medical premiums 1,000 = 2,000.
     # https://pub.njleg.gov/bills/9899/PL99/222_.HTM
-    nj_medical_expense_deduction: 2_000
+    # Dependent A's separate SE deduction is on dependent A's own return, so
+    # only the 1,000 of general medical premiums is deducted.
+    nj_medical_expense_deduction: 1_000
 
 - name: New Jersey combines pretax premiums with separately deducted SE premiums
   period: 2025
@@ -256,10 +260,12 @@
     # only the dependent's Medicare Part B premiums: $185 x 12 = $2,220.
     itemized_medical_expenses_long_term_care_premiums: 0
     itemized_medical_expenses: 2_220
-    nj_agi: 104_000
-    # 3,000 + max(0, 2,220 - 0.02 x 104,000) = 3,000 + 140 = 3,140. The
-    # deduction took none of the Part B premiums.
-    nj_medical_expense_deduction: 3_140
+    # The dependent's 4,000 of Schedule C income, and their 3,000 deduction,
+    # are on the dependent's own return.
+    nj_agi: 100_000
+    # max(0, 2,220 - 0.02 x 100,000) = 220. The dependent's deduction took
+    # none of the Part B premiums.
+    nj_medical_expense_deduction: 220
 
 - name: A filer's own deduction is not removed again from the federal base
   period: 2025
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml
index e9f9bc444a7..463ff16a908 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.yaml
@@ -212,3 +212,69 @@
         state_code: NJ
   output:
     nj_other_retirement_income_exclusion: 0
+
+- name: A dependent's wages and income stay off the filer's Worksheet D
+  # Head 65, $30,000 interest and $10,000 private pension; dependent child 16 with
+  # $5,000 of wages, which go on the child's own return. Head of household maximum
+  # $75,000; line 3 = min($40,000 total income, $75,000) - $10,000 pension
+  # exclusion = $30,000; the filer's own earnings ($0) are under $3,000.
+  period: 2025
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 65
+        taxable_interest_income: 30_000
+        taxable_private_pension_income: 10_000
+      person2:
+        is_tax_unit_dependent: true
+        age: 16
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_pension_retirement_exclusion: 10_000
+    nj_other_retirement_income_exclusion: 30_000
+
+- name: An age-eligible dependent's income stays off the filer's Worksheet D total income
+  # Head 65 with $10,000 of private pension and $10,000 of interest; a dependent
+  # parent aged 70 with $20,000 of interest, which goes on the parent's own
+  # return. Worksheet D line 1 counts only the filer's total income ("Joint
+  # filers: If only one spouse is 62 or older, only the income of that spouse
+  # can be excluded"; 2025 NJ-1040 instructions, Worksheet D). Head of household
+  # maximum $75,000; line 1 = min($20,000, $75,000) - $10,000 pension exclusion
+  # = $10,000. Counting the dependent's interest would give $40,000 - $10,000 =
+  # $30,000.
+  period: 2025
+  input:
+    people:
+      person1:
+        is_tax_unit_head: true
+        age: 65
+        taxable_interest_income: 10_000
+        taxable_private_pension_income: 10_000
+      person2:
+        is_tax_unit_dependent: true
+        age: 70
+        taxable_interest_income: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+    spm_units:
+      spm_unit:
+        members: [person1, person2]
+    households:
+      household:
+        members: [person1, person2]
+        state_code: NJ
+  output:
+    nj_pension_retirement_exclusion: 10_000
+    nj_other_retirement_income_exclusion: 10_000
diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml
index 2b283aa020b..b03da7bc3ec 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/income/taxable_income/nj_agi.yaml
@@ -103,3 +103,83 @@
     adjusted_gross_income: 10_001 # on federal form
     nj_agi: 7_001 # special exclusion reduces AGI by $3k
     # earned income > $3k makes other retirement income exclusion unavailable
+
+- name: A dependent child's interest stays off the parent's New Jersey AGI
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        taxable_interest_income: 8_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NJ
+  output:
+    # The 8,000 is the child's own New Jersey gross income. A dependent over
+    # the filing threshold files their own NJ-1040 (N.J.S.A. 54A:8-3.1(a)),
+    # and the parent's return has no line for it.
+    nj_gross_income: [40_000, 8_000]
+    nj_agi: 40_000
+    # 40,000 - 1,000 personal exemption - 1,500 dependent exemption.
+    nj_taxable_income: 37_500
+    # The same tax as with no child income (issue #9814 reproduction).
+    nj_income_tax: -80.68
+
+- name: A dependent child's wages stay off the parent's New Jersey AGI
+  period: 2025
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent:
+        age: 40
+        employment_income: 40_000
+      child:
+        age: 16
+        employment_income: 5_000
+    tax_units:
+      tax_unit:
+        members: [parent, child]
+    households:
+      household:
+        members: [parent, child]
+        state_code: NJ
+  output:
+    nj_agi: 40_000
+    nj_taxable_income: 37_500
+    nj_income_tax: -80.68
+
+- name: A dependent's wages do not lower the filers' pension exclusion percentage
+  period: 2025
+  input:
+    people:
+      head:
+        age: 65
+        taxable_pension_income: 90_000
+      spouse:
+        age: 65
+      child:
+        age: 17
+        employment_income: 15_000
+    tax_units:
+      tax_unit:
+        members: [head, spouse, child]
+    households:
+      household:
+        members: [head, spouse, child]
+        state_code: NJ
+  output:
+    # Worksheet D uses the filers' total income (line 27), 90,000, which is
+    # not over 100,000, so the joint exclusion is 100% of the pension, up to
+    # 100,000. Counting the child's 15,000 would have put total income at
+    # 105,000 and the exclusion at 50%.
+    nj_retirement_exclusion_fraction: 1
+    nj_pension_retirement_exclusion: 90_000
+    nj_agi: 0
diff --git a/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/filer_loss_limited_net_capital_gains_person.py b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/filer_loss_limited_net_capital_gains_person.py
new file mode 100644
index 00000000000..9f119b6f6f3
--- /dev/null
+++ b/policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/irs_gross_income/filer_loss_limited_net_capital_gains_person.py
@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class filer_loss_limited_net_capital_gains_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Filer's loss-limited capital gains (person)"
+    unit = USD
+    definition_period = YEAR
+    documentation = (
+        "Each head's or spouse's share of filer_loss_limited_net_capital_gains: "
+        "the person's own capital gains and losses plus capital gain "
+        "distributions, with a net loss of the head and spouse limited and "
+        "allocated in proportion. A tax unit dependent's gains and losses are "
+        "on the dependent's own return, so the dependent has none here and "
+        "takes no part in the loss limit, unlike "
+        "loss_limited_net_capital_gains_person."
+    )
+    reference = "https://www.irs.gov/pub/irs-prior/f1040sd--2025.pdf#page=2"
+
+    def formula(person, period, parameters):
+        head_or_spouse = ~person("is_tax_unit_dependent", period)
+        own_gains = head_or_spouse * (
+            person("capital_gains", period)
+            + max_(0, person("non_sch_d_capital_gains", period))
+        )
+        tax_unit = person.tax_unit
+        filer_gains = tax_unit.sum(own_gains)
+        filer_limited = tax_unit("filer_loss_limited_net_capital_gains", period)
+        proportion = np.divide(
+            own_gains,
+            filer_gains,
+            out=np.zeros_like(own_gains),
+            where=filer_gains != 0,
+        )
+        # With a net gain each filer keeps their own amount; with a net loss
+        # the limited loss is shared in proportion to each filer's own.
+        return where(filer_gains < 0, filer_limited * proportion, own_gains)
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py
index 17a3135e45d..3a37d05ed43 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_indiv.py
@@ -5,17 +5,23 @@ class ar_agi_indiv(Variable):
     value_type = float
     entity = Person
     label = "Arkansas adjusted gross income for each individual"
+    documentation = (
+        "Arkansas adjusted gross income in the head's and spouse's columns of "
+        "the return. A tax unit dependent's income belongs on the dependent's "
+        "own Arkansas return, so a dependent's column is zero."
+    )
     unit = USD
     definition_period = YEAR
     reference = (
         "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14",
-        # Filing Status 4: the primary's income in column A, the spouse's in B
-        "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=12",
-        # Borrowed for dependents' income: parents filing separately report a
-        # child's income on the return of the parent with the greater
-        # taxable income
-        "https://www.law.cornell.edu/uscode/text/26/1#g_5_B",
-        "https://www.irs.gov/instructions/i8814",
+        # PDF pages 10, 12: who must file (the gross income minimums apply to
+        # each person, dependents included), and Filing Status 4 (the
+        # primary's income in column A, the spouse's in column B)
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=10",
+        # Ark. Code 26-51-801(a)-(b): every person over the gross income
+        # minimum files a return; only spouses may combine their income on
+        # a single joint return.
+        "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-801/",
     )
     defined_for = StateCode.AR
 
@@ -23,7 +29,7 @@ def formula(person, period, parameters):
         gross_income = person("ar_gross_income_indiv", period)
         income_exemptions = person("ar_exemptions", period)
         net_income = max_(gross_income - income_exemptions, 0)
-        # Each spouse's column holds their own income. The dependents' income
-        # the model counts here goes on the column of the spouse with the
-        # greater income (a modelling convention; see the helper).
-        return move_dependent_amounts_to_filer(person, period, net_income)
+        # Each spouse's column holds their own income. A dependent's income
+        # goes on the dependent's own return, not on the filer's.
+        is_dependent = person("is_tax_unit_dependent", period)
+        return where(is_dependent, 0, net_income)
diff --git a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py
index 9a72c0822f1..ab2141c8745 100644
--- a/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py
+++ b/policyengine_us/variables/gov/states/ar/tax/income/ar_agi_joint.py
@@ -5,9 +5,24 @@ class ar_agi_joint(Variable):
     value_type = float
     entity = Person
     label = "Arkansas adjusted gross income for each individual"
+    documentation = (
+        "Arkansas adjusted gross income of the head and spouse on a return "
+        "that is not married filing separately on the same return. A tax "
+        "unit dependent's income belongs on the dependent's own Arkansas "
+        "return, so a dependent's amount is zero."
+    )
     unit = USD
     definition_period = YEAR
-    reference = "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14"
+    reference = (
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2022_AR1000F_and_AR1000NR_Instructions.pdf#page=14",
+        # Ark. Code 26-51-801(a)-(b): every person over the gross income
+        # minimum files a return; only spouses may combine their income on
+        # a single joint return.
+        "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-51-801/",
+        # Who must file: the gross income minimums apply to each person,
+        # dependents included
+        "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf#page=10",
+    )
     defined_for = StateCode.AR
 
     def formula(person, period, parameters):
@@ -17,9 +32,7 @@ def formula(person, period, parameters):
         # On a return that is not married filing separately on the same
         # return, all income goes in Column A, so one spouse's loss offsets
         # the other's income; the tax unit total is floored at zero when it
-        # is used as a tax base.
-        # Allocate any dependent net income (floored at zero) to the head.
+        # is used as a tax base. A dependent's income goes on the
+        # dependent's own return, not on the filer's.
         is_dependent = person("is_tax_unit_dependent", period)
-        sum_dep_net_income = person.tax_unit.sum(is_dependent * max_(net_income, 0))
-        is_head = person("is_tax_unit_head", period)
-        return ~is_dependent * net_income + is_head * sum_dep_net_income
+        return where(is_dependent, 0, net_income)
diff --git a/policyengine_us/variables/gov/states/ia/tax/income/net_income/ia_net_income.py b/policyengine_us/variables/gov/states/ia/tax/income/net_income/ia_net_income.py
index 92215df662b..8d1043388d9 100644
--- a/policyengine_us/variables/gov/states/ia/tax/income/net_income/ia_net_income.py
+++ b/policyengine_us/variables/gov/states/ia/tax/income/net_income/ia_net_income.py
@@ -5,20 +5,28 @@ class ia_net_income(Variable):
     value_type = float
     entity = Person
     label = "Iowa net income"
+    documentation = (
+        "Iowa net income in the head's and spouse's columns of the return. A "
+        "tax unit dependent's income belongs on the dependent's own Iowa "
+        "return, so a dependent's amount is zero."
+    )
     unit = USD
     definition_period = YEAR
     reference = (
         "https://revenue.iowa.gov/sites/default/files/2022-01/IA1040%2841-001%29.pdf",
-        "https://revenue.iowa.gov/media/2650/download?inline",
-        "https://revenue.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf",
-        "https://revenue.iowa.gov/media/2721/download?inline",
-        # Status 3: married filing separately on a combined return
+        # PDF page 7: Status 3, married filing separately on a combined return
         "https://revenue.iowa.gov/media/2650/download?inline#page=7",
-        # Borrowed for dependents' income: parents filing separately report a
-        # child's income on the return of the parent with the greater
-        # taxable income
-        "https://www.law.cornell.edu/uscode/text/26/1#g_5_B",
-        "https://www.irs.gov/instructions/i8814",
+        "https://revenue.iowa.gov/sites/default/files/2023-01/2022IA1040%2841001%29.pdf",
+        # PDF pages 4, 8: who must file (c), and the note to dependents
+        # filing their own returns
+        "https://revenue.iowa.gov/media/2721/download?inline#page=4",
+        # Iowa Code 422.7: net income starts from federal adjusted gross
+        # income, which leaves out a dependent's income.
+        "https://www.legis.iowa.gov/docs/code/2022/422.7.pdf",
+        # Iowa Code 422.13(1)(a): a person claimed as a dependent on another
+        # person's return files their own return with net income of $5,000
+        # or more.
+        "https://www.legis.iowa.gov/docs/code/2022/422.13.pdf",
     )
     defined_for = StateCode.IA
 
@@ -26,7 +34,7 @@ def formula(person, period, parameters):
         gross_income = person("ia_gross_income", period)
         income_adjustments = person("ia_income_adjustments", period)
         net_income = gross_income - income_adjustments
-        # Each spouse's column holds their own income. The dependents' net
-        # income the model counts here goes on the column of the spouse with
-        # the greater net income (a modelling convention; see the helper).
-        return move_dependent_amounts_to_filer(person, period, net_income)
+        # Each spouse's column holds their own income. A dependent's income
+        # goes on the dependent's own return, not on the filer's.
+        is_dependent = person("is_tax_unit_dependent", period)
+        return where(is_dependent, 0, net_income)
diff --git a/policyengine_us/variables/gov/states/ms/tax/income/ms_agi.py b/policyengine_us/variables/gov/states/ms/tax/income/ms_agi.py
index 8c0c6ff2188..b9ee35589bc 100644
--- a/policyengine_us/variables/gov/states/ms/tax/income/ms_agi.py
+++ b/policyengine_us/variables/gov/states/ms/tax/income/ms_agi.py
@@ -5,18 +5,25 @@ class ms_agi(Variable):
     value_type = float
     entity = Person
     label = "Mississippi adjusted gross income"
+    documentation = (
+        "Mississippi adjusted gross income in the head's and spouse's columns "
+        "of the return. A tax unit dependent's income belongs on the "
+        "dependent's own Mississippi return, so a dependent's amount is zero."
+    )
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100221.pdf#page=14",
-        "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80105228.pdf",  # Line 66
-        # Combined return: one spouse's income in Column A, the other's in B
+        # PDF pages 5, 14: a combined return puts one spouse's income in
+        # Column A and the other's in Column B (p. 5), and line 66,
+        # Mississippi adjusted gross income (p. 14)
         "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100221.pdf#page=5",
-        # Borrowed for dependents' income: parents filing separately report a
-        # child's income on the return of the parent with the greater
-        # taxable income
-        "https://www.law.cornell.edu/uscode/text/26/1#g_5_B",
-        "https://www.irs.gov/instructions/i8814",
+        "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80105228.pdf",  # Line 66
+        # 35 Miss. Admin. Code Pt. III, 10.01.104: a minor is taxable on their
+        # own income and files their own return, with their own deductions
+        # and exemptions.
+        "https://www.law.cornell.edu/regulations/mississippi/35-Miss-Code-R-SS-3-10-01-104",
+        # Filing requirements: minor resident taxpayers file their own return
+        "https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100241.pdf#page=4",
     )
     defined_for = StateCode.MS
 
@@ -27,11 +34,7 @@ def formula(person, period, parameters):
         # A spouse's column can be negative on a joint or combined return;
         # the tax computation combines it with the other column.
         net_income = gross_income - adjustments
-        # Each spouse's column holds their own income. The dependents'
-        # positive income the model counts here goes on the column of the
-        # spouse with the greater income (a modelling convention; see the
-        # helper).
+        # Each spouse's column holds their own income. A dependent's income
+        # goes on the dependent's own return, not on the filer's.
         is_dependent = person("is_tax_unit_dependent", period)
-        return move_dependent_amounts_to_filer(
-            person, period, where(is_dependent, max_(net_income, 0), net_income)
-        )
+        return where(is_dependent, 0, net_income)
diff --git a/policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi.py b/policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi.py
index 88a626ad420..ee6c9ca48ef 100644
--- a/policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi.py
+++ b/policyengine_us/variables/gov/states/nj/tax/income/adjusted_gross_income/nj_agi.py
@@ -5,15 +5,29 @@ class nj_agi(Variable):
     value_type = float
     entity = TaxUnit
     label = "New Jersey adjusted gross income"
+    documentation = (
+        "New Jersey adjusted gross income of the head and spouse. A tax unit "
+        "dependent's income belongs on the dependent's own New Jersey return, "
+        "so it is left out."
+    )
     unit = USD
     definition_period = YEAR
     reference = (
-        "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/"
+        "https://law.justia.com/codes/new-jersey/2022/title-54/section-54-8a-36/",
+        # N.J.S.A. 54A:8-3.1(a): each individual over the gross income
+        # threshold files a return; (b): only a husband and wife file a
+        # joint return; (f): a minor's return is filed by a fiduciary.
+        "https://codes.findlaw.com/nj/title-54a-new-jersey-gross-income-tax-act/nj-st-sect-54a-8-3-1/",
+        # 2025 NJ-1040 instructions, PDF pages 5, 40: who must file, with no
+        # exception for dependents, and Worksheet L ("dependents who do not
+        # file a New Jersey tax return")
+        "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf#page=5",
     )
     defined_for = StateCode.NJ
 
     def formula(tax_unit, period, parameters):
-        total_income = add(tax_unit, period, ["nj_total_income"])
+        # A dependent's income goes on the dependent's own return.
+        total_income = tax_unit_non_dep_add(tax_unit, period, ["nj_total_income"])
         p = parameters(period).gov.states.nj.tax.income
         exclusions = add(tax_unit, period, p.all_exclusions)
         return max_(0, total_income - exclusions)
diff --git a/policyengine_us/variables/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.py b/policyengine_us/variables/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.py
index e8e57c100b9..81b37a91495 100644
--- a/policyengine_us/variables/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.py
+++ b/policyengine_us/variables/gov/states/nj/tax/income/deductions/nj_medical_expense_deduction.py
@@ -27,18 +27,15 @@ class nj_medical_expense_deduction(Variable):
 
     def formula(tax_unit, period, parameters):
         p = parameters(period).gov.states.nj.tax.income.deductions.medical_expenses
-        # nj_agi counts every member's income, dependents included, so the
-        # dependents' self-employed health insurance deductions count too.
-        self_employed_medical_expense_deduction = add(
-            tax_unit,
-            period,
-            [
-                "self_employed_health_insurance_ald",
-                "dependents_self_employed_health_insurance_ald",
-            ],
+        # The filers' own self-employed health insurance deduction. A
+        # dependent's self-employment income and its deduction go on the
+        # dependent's own return, as nj_agi leaves out the dependent's income.
+        self_employed_medical_expense_deduction = tax_unit(
+            "self_employed_health_insurance_ald", period
         )
         # C.54A:3-3 excludes premiums counted by the separate SE deduction
-        # under C.54A:3-5, including dependents' deductions recognized by NJ.
+        # under C.54A:3-5, including a dependent's deduction on their own
+        # return.
         # The federal base already excludes the filers' deduction and the
         # long-term care part (Form 7206 line 2) of each dependent's own
         # deduction. Remove the medical part (line 1) of each dependent's
diff --git a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.py b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.py
index f6dc7e5ff8e..2823b9cf65a 100644
--- a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.py
+++ b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_other_retirement_income_exclusion.py
@@ -9,7 +9,7 @@ class nj_other_retirement_income_exclusion(Variable):
     documentation = "New Jersey other retirement income exclusion"
     definition_period = YEAR
     reference = (
-        "https://www.state.nj.us/treasury/taxation/pdf/current/1040i.pdf#page=21",
+        "https://www.state.nj.us/treasury/taxation/pdf/current/1040i.pdf#page=23",
         "https://law.justia.com/codes/new-jersey/2022/title-54a/section-54a-6-15/",
     )
     defined_for = StateCode.NJ
@@ -32,8 +32,9 @@ def formula(tax_unit, period, parameters):
         filing_status = tax_unit("filing_status", period)
         exclusion_cap = p.max_amount[filing_status]
 
-        # calculate maximum exclusion
-        total_income_person = age_eligible * person("nj_total_income", period)
+        # calculate maximum exclusion on the age-eligible filers' total
+        # income; a dependent's income goes on the dependent's own return
+        total_income_person = eligible_person * person("nj_total_income", period)
         total_income = tax_unit.sum(total_income_person)
         maximum_exclusion = min_(fraction * total_income, exclusion_cap)
 
@@ -41,8 +42,9 @@ def formula(tax_unit, period, parameters):
         used = min_(pension_income * fraction, exclusion_cap)
         unused_exclusion = max_(0, maximum_exclusion - used)
 
-        # calculate earnings eligibility
-        earnings = add(tax_unit, period, ["earned_income"])
+        # calculate earnings eligibility on the filers' own earnings
+        # (Worksheet D lines 4-8), leaving out a dependent's
+        earnings = tax_unit_non_dep_add(tax_unit, period, ["earned_income"])
         limit = p.other_retirement_income.earned_income_threshold
         earnings_eligible = earnings <= limit
 
diff --git a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py
index 44b22979a59..b0c6622d7c0 100644
--- a/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py
+++ b/policyengine_us/variables/gov/states/nj/tax/income/exclusions/nj_retirement_exclusion_fraction.py
@@ -14,7 +14,9 @@ class nj_retirement_exclusion_fraction(Variable):
     defined_for = StateCode.NJ
 
     def formula(tax_unit, period, parameters):
-        total_income = add(tax_unit, period, ["nj_total_income"])
+        # Total income (line 27) of the head and spouse; a dependent's
+        # income goes on the dependent's own return.
+        total_income = tax_unit_non_dep_add(tax_unit, period, ["nj_total_income"])
         filing_status = tax_unit("filing_status", period)
         status = filing_status.possible_values
         p = parameters(period).gov.states.nj.tax.income.exclusions.retirement.pension