diff --git a/src/Makefile.test_util.include b/src/Makefile.test_util.include
index 5eae384ebfdc..0f18badb0d0c 100644
--- a/src/Makefile.test_util.include
+++ b/src/Makefile.test_util.include
@@ -15,6 +15,7 @@ TEST_UTIL_H = \
   test/util/index.h \
   test/util/llmq_tests.h \
   test/util/logging.h \
+  test/util/masternode.h \
   test/util/mining.h \
   test/util/net.h \
   test/util/poolresourcetester.h \
@@ -36,6 +37,7 @@ libtest_util_a_SOURCES = \
   test/util/coins.cpp \
   test/util/json.cpp \
   test/util/logging.cpp \
+  test/util/masternode.cpp \
   test/util/mining.cpp \
   test/util/net.cpp \
   test/util/script.cpp \
diff --git a/src/test/block_reward_reallocation_tests.cpp b/src/test/block_reward_reallocation_tests.cpp
index a26fefa0ad39..daface97824c 100644
--- a/src/test/block_reward_reallocation_tests.cpp
+++ b/src/test/block_reward_reallocation_tests.cpp
@@ -2,34 +2,24 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
+#include <test/util/masternode.h>
 #include <test/util/setup_common.h>
 
 #include <bls/bls.h>
 #include <evo/deterministicmns.h>
-#include <evo/providertx.h>
-#include <evo/specialtx.h>
 #include <masternode/payments.h>
 #include <util/helpers.h>
-#include <util/std23.h>
 
 #include <chainparams.h>
 #include <deploymentstatus.h>
 #include <node/miner.h>
-#include <script/interpreter.h>
-#include <script/sign.h>
-#include <script/signingprovider.h>
 #include <script/standard.h>
 #include <validation.h>
 
 #include <boost/test/unit_test.hpp>
 
-#include <map>
-#include <vector>
-
 using node::BlockAssembler;
 
-using SimpleUTXOMap = std::map<COutPoint, Coin>;
-
 struct TestChainBRRBeforeActivationSetup : public TestChainSetup
 {
     // Force fast DIP3 activation
@@ -40,106 +30,20 @@ struct TestChainBRRBeforeActivationSetup : public TestChainSetup
     }
 };
 
-static SimpleUTXOMap BuildSimpleUtxoMap(const std::vector<CTransactionRef>& txs)
-{
-    SimpleUTXOMap utxos;
-    for (auto [i, tx] : std23::views::enumerate(txs)) {
-        for (auto [j, output] : std23::views::enumerate(tx->vout)) {
-            if (output.scriptPubKey.IsUnspendable()) continue;
-            utxos.try_emplace(COutPoint(tx->GetHash(), j), Coin(output, static_cast<int>(i) + 1, /*fCoinBaseIn=*/false));
-        }
-    }
-    return utxos;
-}
-
-static SimpleUTXOMap SelectUTXOs(const CChain& active_chain, SimpleUTXOMap& utoxs, CAmount amount, CAmount& changeRet)
-{
-    changeRet = 0;
-
-    SimpleUTXOMap selectedUtxos;
-    CAmount selectedAmount = 0;
-    while (!utoxs.empty()) {
-        bool found = false;
-        for (auto it = utoxs.begin(); it != utoxs.end(); ++it) {
-            if (active_chain.Height() - it->second.nHeight < 101) {
-                continue;
-            }
-
-            found = true;
-            selectedAmount += it->second.out.nValue;
-            selectedUtxos.emplace(it->first, it->second);
-            utoxs.erase(it);
-            break;
-        }
-        BOOST_REQUIRE(found);
-        if (selectedAmount >= amount) {
-            changeRet = selectedAmount - amount;
-            break;
-        }
-    }
-
-    return selectedUtxos;
-}
-
-// Returns the coins being spent so the caller can sign without a chain/mempool lookup.
-static SimpleUTXOMap FundTransaction(const ChainstateManager& chainman, CMutableTransaction& tx, SimpleUTXOMap& utoxs, const CScript& scriptPayout, CAmount amount)
-{
-    CAmount change;
-    auto inputs = WITH_LOCK(::cs_main, return SelectUTXOs(chainman.ActiveChain(), utoxs, amount, change));
-    for (const auto& input : inputs) {
-        tx.vin.emplace_back(input.first);
-    }
-    tx.vout.emplace_back(amount, scriptPayout);
-    if (change != 0) {
-        tx.vout.emplace_back(change, scriptPayout);
-    }
-    return inputs;
-}
-
-static void SignTransaction(CMutableTransaction& tx, const SimpleUTXOMap& coins, const CKey& coinbaseKey)
-{
-    FillableSigningProvider tempKeystore;
-    tempKeystore.AddKeyPubKey(coinbaseKey, coinbaseKey.GetPubKey());
-
-    std::map<int, bilingual_str> input_errors;
-    BOOST_REQUIRE(::SignTransaction(tx, &tempKeystore, coins, SIGHASH_ALL, input_errors));
-}
+BOOST_AUTO_TEST_SUITE(block_reward_reallocation_tests)
 
-static CMutableTransaction CreateProRegTx(const ChainstateManager& chainman, SimpleUTXOMap& utxos, int port, const CScript& scriptPayout, const CKey& coinbaseKey, CKey& ownerKeyRet, CBLSSecretKey& operatorKeyRet)
+BOOST_AUTO_TEST_CASE(simple_utxo_map_skips_unspendable_outputs)
 {
-    ownerKeyRet.MakeNewKey(true);
-    operatorKeyRet.MakeNewKey();
-
-    CProRegTx proTx;
-    proTx.nVersion = ProTxVersion::GetMax(!bls::bls_legacy_scheme, /*is_extended_addr=*/false);
-    proTx.netInfo = NetInfoInterface::MakeNetInfo(proTx.nVersion);
-    proTx.collateralOutpoint.n = 0;
-    BOOST_CHECK_EQUAL(proTx.netInfo->AddEntry(NetInfoPurpose::CORE_P2P, strprintf("1.1.1.1:%d", port)),
-                      NetInfoStatus::Success);
-    proTx.keyIDOwner = ownerKeyRet.GetPubKey().GetID();
-    proTx.pubKeyOperator.Set(operatorKeyRet.GetPublicKey(), bls::bls_legacy_scheme.load());
-    proTx.keyIDVoting = ownerKeyRet.GetPubKey().GetID();
-    proTx.scriptPayout = scriptPayout;
-
     CMutableTransaction tx;
-    tx.nVersion = 3;
-    tx.nType = TRANSACTION_PROVIDER_REGISTER;
-    const auto spent = FundTransaction(chainman, tx, utxos, scriptPayout, dmn_types::Regular.collat_amount);
-    proTx.inputsHash = CalcTxInputsHash(CTransaction(tx));
-    SetTxPayload(tx, proTx);
-    SignTransaction(tx, spent, coinbaseKey);
-
-    return tx;
-}
+    tx.vout.emplace_back(/*nValueIn=*/1, CScript() << OP_TRUE);
+    tx.vout.emplace_back(/*nValueIn=*/0, CScript() << OP_RETURN);
+    const auto tx_ref = MakeTransactionRef(tx);
 
-static CScript GenerateRandomAddress()
-{
-    CKey key;
-    key.MakeNewKey(false);
-    return GetScriptForDestination(PKHash(key.GetPubKey()));
-}
+    const auto utxos = BuildSimpleUtxoMap({tx_ref});
 
-BOOST_AUTO_TEST_SUITE(block_reward_reallocation_tests)
+    BOOST_REQUIRE_EQUAL(utxos.size(), 1);
+    BOOST_CHECK(utxos.contains(COutPoint{tx_ref->GetHash(), 0}));
+}
 
 BOOST_FIXTURE_TEST_CASE(block_reward_reallocation, TestChainBRRBeforeActivationSetup)
 {
diff --git a/src/test/evo_deterministicmns_tests.cpp b/src/test/evo_deterministicmns_tests.cpp
index 927f718160e1..7b9b6425f96f 100644
--- a/src/test/evo_deterministicmns_tests.cpp
+++ b/src/test/evo_deterministicmns_tests.cpp
@@ -2,6 +2,7 @@
 // Distributed under the MIT software license, see the accompanying
 // file COPYING or http://www.opensource.org/licenses/mit-license.php.
 
+#include <test/util/masternode.h>
 #include <test/util/setup_common.h>
 
 #include <chainparams.h>
@@ -33,77 +34,10 @@
 
 #include <boost/test/unit_test.hpp>
 
+#include <map>
 #include <optional>
 #include <vector>
 
-using SimpleUTXOMap = std::map<COutPoint, Coin>;
-
-static SimpleUTXOMap BuildSimpleUtxoMap(const std::vector<CTransactionRef>& txs)
-{
-    SimpleUTXOMap utxos;
-    for (size_t i = 0; i < txs.size(); i++) {
-        auto& tx = txs[i];
-        for (size_t j = 0; j < tx->vout.size(); j++) {
-            if (tx->vout[j].scriptPubKey.IsUnspendable()) continue;
-            utxos.emplace(COutPoint(tx->GetHash(), j), Coin(tx->vout[j], static_cast<int>(i) + 1, /*fCoinBaseIn=*/false));
-        }
-    }
-    return utxos;
-}
-
-static SimpleUTXOMap SelectUTXOs(const CChain& active_chain, SimpleUTXOMap& utoxs, CAmount amount, CAmount& changeRet)
-{
-    changeRet = 0;
-
-    SimpleUTXOMap selectedUtxos;
-    CAmount selectedAmount = 0;
-    while (!utoxs.empty()) {
-        bool found = false;
-        for (auto it = utoxs.begin(); it != utoxs.end(); ++it) {
-            if (active_chain.Height() - it->second.nHeight < 101) {
-                continue;
-            }
-
-            found = true;
-            selectedAmount += it->second.out.nValue;
-            selectedUtxos.emplace(it->first, it->second);
-            utoxs.erase(it);
-            break;
-        }
-        BOOST_REQUIRE(found);
-        if (selectedAmount >= amount) {
-            changeRet = selectedAmount - amount;
-            break;
-        }
-    }
-
-    return selectedUtxos;
-}
-
-// Returns the coins being spent so the caller can sign without a chain/mempool lookup.
-static SimpleUTXOMap FundTransaction(const ChainstateManager& chainman, CMutableTransaction& tx, SimpleUTXOMap& utoxs, const CScript& scriptPayout, CAmount amount)
-{
-    CAmount change;
-    auto inputs = WITH_LOCK(::cs_main, return SelectUTXOs(chainman.ActiveChain(), utoxs, amount, change));
-    for (const auto& input : inputs) {
-        tx.vin.emplace_back(CTxIn(input.first));
-    }
-    tx.vout.emplace_back(CTxOut(amount, scriptPayout));
-    if (change != 0) {
-        tx.vout.emplace_back(CTxOut(change, scriptPayout));
-    }
-    return inputs;
-}
-
-static void SignTransaction(CMutableTransaction& tx, const SimpleUTXOMap& coins, const CKey& coinbaseKey)
-{
-    FillableSigningProvider tempKeystore;
-    tempKeystore.AddKeyPubKey(coinbaseKey, coinbaseKey.GetPubKey());
-
-    std::map<int, bilingual_str> input_errors;
-    BOOST_REQUIRE(::SignTransaction(tx, &tempKeystore, coins, SIGHASH_ALL, input_errors));
-}
-
 static CMutableTransaction CreateSpendTx(const ChainstateManager& chainman, SimpleUTXOMap& utxos, const CScript& scriptPayout, CAmount amount, const CKey& coinbaseKey)
 {
     CMutableTransaction tx;
@@ -112,33 +46,6 @@ static CMutableTransaction CreateSpendTx(const ChainstateManager& chainman, Simp
     return tx;
 }
 
-static CMutableTransaction CreateProRegTx(const ChainstateManager& chainman, SimpleUTXOMap& utxos, int port, const CScript& scriptPayout, const CKey& coinbaseKey, CKey& ownerKeyRet, CBLSSecretKey& operatorKeyRet)
-{
-    ownerKeyRet.MakeNewKey(true);
-    operatorKeyRet.MakeNewKey();
-
-    CProRegTx proTx;
-    proTx.nVersion = ProTxVersion::GetMax(!bls::bls_legacy_scheme, /*is_extended_addr=*/false);
-    proTx.netInfo = NetInfoInterface::MakeNetInfo(proTx.nVersion);
-    proTx.collateralOutpoint.n = 0;
-    BOOST_CHECK_EQUAL(proTx.netInfo->AddEntry(NetInfoPurpose::CORE_P2P, strprintf("1.1.1.1:%d", port)),
-                      NetInfoStatus::Success);
-    proTx.keyIDOwner = ownerKeyRet.GetPubKey().GetID();
-    proTx.pubKeyOperator.Set(operatorKeyRet.GetPublicKey(), bls::bls_legacy_scheme.load());
-    proTx.keyIDVoting = ownerKeyRet.GetPubKey().GetID();
-    proTx.scriptPayout = scriptPayout;
-
-    CMutableTransaction tx;
-    tx.nVersion = 3;
-    tx.nType = TRANSACTION_PROVIDER_REGISTER;
-    const auto spent = FundTransaction(chainman, tx, utxos, scriptPayout, dmn_types::Regular.collat_amount);
-    proTx.inputsHash = CalcTxInputsHash(CTransaction(tx));
-    SetTxPayload(tx, proTx);
-    SignTransaction(tx, spent, coinbaseKey);
-
-    return tx;
-}
-
 static COutPoint GetCollateralOutpoint(const CMutableTransaction& tx)
 {
     for (size_t i = 0; i < tx.vout.size(); ++i) {
@@ -254,13 +161,6 @@ static CMutableTransaction MalleateProTxPayout(const CMutableTransaction& tx)
     return tx2;
 }
 
-static CScript GenerateRandomAddress()
-{
-    CKey key;
-    key.MakeNewKey(false);
-    return GetScriptForDestination(PKHash(key.GetPubKey()));
-}
-
 static CDeterministicMNCPtr FindPayoutDmn(CDeterministicMNManager& dmnman, const CBlock& block)
 {
     auto dmnList = dmnman.GetListAtChainTip();
diff --git a/src/test/util/masternode.cpp b/src/test/util/masternode.cpp
new file mode 100644
index 000000000000..a40ad701d641
--- /dev/null
+++ b/src/test/util/masternode.cpp
@@ -0,0 +1,124 @@
+// Copyright (c) 2026 The Dash Core developers
+// Distributed under the MIT software license, see the accompanying
+// file COPYING or http://www.opensource.org/licenses/mit-license.php.
+
+#include <test/util/masternode.h>
+
+#include <bls/bls.h>
+#include <evo/deterministicmns.h>
+#include <evo/providertx.h>
+#include <evo/specialtx.h>
+#include <key.h>
+#include <script/interpreter.h>
+#include <script/sign.h>
+#include <script/signingprovider.h>
+#include <script/standard.h>
+#include <sync.h>
+#include <tinyformat.h>
+#include <util/check.h>
+#include <util/std23.h>
+#include <validation.h>
+
+namespace {
+
+SimpleUTXOMap SelectUTXOs(const CChain& active_chain, SimpleUTXOMap& utxos, CAmount amount, CAmount& change_ret)
+{
+    change_ret = 0;
+
+    SimpleUTXOMap selected_utxos;
+    CAmount selected_amount{0};
+    while (!utxos.empty()) {
+        bool found{false};
+        for (auto it = utxos.begin(); it != utxos.end(); ++it) {
+            if (active_chain.Height() - it->second.nHeight < 101) {
+                continue;
+            }
+
+            found = true;
+            selected_amount += it->second.out.nValue;
+            selected_utxos.emplace(it->first, it->second);
+            utxos.erase(it);
+            break;
+        }
+        Assert(found);
+        if (selected_amount >= amount) {
+            change_ret = selected_amount - amount;
+            break;
+        }
+    }
+
+    return selected_utxos;
+}
+
+} // namespace
+
+SimpleUTXOMap BuildSimpleUtxoMap(const std::vector<CTransactionRef>& txs)
+{
+    SimpleUTXOMap utxos;
+    for (auto [i, tx] : std23::views::enumerate(txs)) {
+        for (auto [j, output] : std23::views::enumerate(tx->vout)) {
+            if (output.scriptPubKey.IsUnspendable()) continue;
+            utxos.try_emplace(COutPoint(tx->GetHash(), j), Coin(output, static_cast<int>(i) + 1, /*fCoinBaseIn=*/false));
+        }
+    }
+    return utxos;
+}
+
+SimpleUTXOMap FundTransaction(const ChainstateManager& chainman, CMutableTransaction& tx, SimpleUTXOMap& utxos,
+                              const CScript& script_payout, CAmount amount)
+{
+    CAmount change;
+    auto inputs = WITH_LOCK(::cs_main, return SelectUTXOs(chainman.ActiveChain(), utxos, amount, change));
+    for (const auto& input : inputs) {
+        tx.vin.emplace_back(input.first);
+    }
+    tx.vout.emplace_back(amount, script_payout);
+    if (change != 0) {
+        tx.vout.emplace_back(change, script_payout);
+    }
+    return inputs;
+}
+
+void SignTransaction(CMutableTransaction& tx, const SimpleUTXOMap& coins, const CKey& coinbase_key)
+{
+    FillableSigningProvider keystore;
+    keystore.AddKeyPubKey(coinbase_key, coinbase_key.GetPubKey());
+
+    std::map<int, bilingual_str> input_errors;
+    Assert(::SignTransaction(tx, &keystore, coins, SIGHASH_ALL, input_errors));
+}
+
+CMutableTransaction CreateProRegTx(const ChainstateManager& chainman, SimpleUTXOMap& utxos, int port,
+                                   const CScript& script_payout, const CKey& coinbase_key, CKey& owner_key_ret,
+                                   CBLSSecretKey& operator_key_ret)
+{
+    owner_key_ret.MakeNewKey(true);
+    operator_key_ret.MakeNewKey();
+
+    CProRegTx pro_tx;
+    pro_tx.nVersion = ProTxVersion::GetMax(!bls::bls_legacy_scheme, /*is_extended_addr=*/false);
+    pro_tx.netInfo = NetInfoInterface::MakeNetInfo(pro_tx.nVersion);
+    pro_tx.collateralOutpoint.n = 0;
+    Assert(pro_tx.netInfo->AddEntry(NetInfoPurpose::CORE_P2P, strprintf("1.1.1.1:%d", port)) == NetInfoStatus::Success);
+    pro_tx.keyIDOwner = owner_key_ret.GetPubKey().GetID();
+    pro_tx.pubKeyOperator.Set(operator_key_ret.GetPublicKey(), bls::bls_legacy_scheme.load());
+    pro_tx.keyIDVoting = owner_key_ret.GetPubKey().GetID();
+    pro_tx.scriptPayout = script_payout;
+
+    CMutableTransaction tx;
+    tx.nVersion = 3;
+    tx.nType = TRANSACTION_PROVIDER_REGISTER;
+    const auto spent = FundTransaction(chainman, tx, utxos, script_payout, dmn_types::Regular.collat_amount);
+    pro_tx.inputsHash = CalcTxInputsHash(CTransaction(tx));
+    SetTxPayload(tx, pro_tx);
+    SignTransaction(tx, spent, coinbase_key);
+
+    return tx;
+}
+
+CScript GenerateRandomAddress()
+{
+    CKey key;
+    key.MakeNewKey(false);
+    return GetScriptForDestination(PKHash(key.GetPubKey()));
+}
diff --git a/src/test/util/masternode.h b/src/test/util/masternode.h
new file mode 100644
index 000000000000..0a894e157a2c
--- /dev/null
+++ b/src/test/util/masternode.h
@@ -0,0 +1,29 @@
+// Copyright (c) 2026 The Dash Core developers
+// Distributed under the MIT software license, see the accompanying
+// file COPYING or http://www.opensource.org/licenses/mit-license.php.
+
+#ifndef BITCOIN_TEST_UTIL_MASTERNODE_H
+#define BITCOIN_TEST_UTIL_MASTERNODE_H
+
+#include <coins.h>
+#include <primitives/transaction.h>
+
+#include <map>
+#include <vector>
+
+class CBLSSecretKey;
+class ChainstateManager;
+class CKey;
+
+using SimpleUTXOMap = std::map<COutPoint, Coin>;
+
+SimpleUTXOMap BuildSimpleUtxoMap(const std::vector<CTransactionRef>& txs);
+SimpleUTXOMap FundTransaction(const ChainstateManager& chainman, CMutableTransaction& tx, SimpleUTXOMap& utxos,
+                              const CScript& script_payout, CAmount amount);
+void SignTransaction(CMutableTransaction& tx, const SimpleUTXOMap& coins, const CKey& coinbase_key);
+CMutableTransaction CreateProRegTx(const ChainstateManager& chainman, SimpleUTXOMap& utxos, int port,
+                                   const CScript& script_payout, const CKey& coinbase_key, CKey& owner_key_ret,
+                                   CBLSSecretKey& operator_key_ret);
+CScript GenerateRandomAddress();
+
+#endif // BITCOIN_TEST_UTIL_MASTERNODE_H
diff --git a/test/util/data/non-backported.txt b/test/util/data/non-backported.txt
index 58d58b12eef6..7692da21aa71 100644
--- a/test/util/data/non-backported.txt
+++ b/test/util/data/non-backported.txt
@@ -68,6 +68,7 @@ src/test/masternode_payments_tests.cpp
 src/test/spork_tests.cpp
 src/test/unordered_lru_cache_tests.cpp
 src/test/util/llmq_tests.h
+src/test/util/masternode.*
 src/test/governance*.cpp
 src/unordered_lru_cache.h
 src/util/edge.*