diff --git a/xtuner/v1/loss/__init__.py b/xtuner/v1/loss/__init__.py
index e54e39c54..513a2d15e 100644
--- a/xtuner/v1/loss/__init__.py
+++ b/xtuner/v1/loss/__init__.py
@@ -11,6 +11,7 @@
     ZLossContext,
     ZLossKwargs,
 )
+from .mtp_loss import MTPLossContext
 
 
 __all__ = [
@@ -29,6 +30,7 @@
     "BaseLossContext",
     "BaseLossKwargs",
     "LMHeadLossContext",
+    "MTPLossContext",
 ]
 
 import torch
diff --git a/xtuner/v1/loss/mtp_loss.py b/xtuner/v1/loss/mtp_loss.py
new file mode 100644
index 000000000..cce8db7b8
--- /dev/null
+++ b/xtuner/v1/loss/mtp_loss.py
@@ -0,0 +1,92 @@
+# Copyright (c) OpenMMLab. All rights reserved.
+from torch.distributed.device_mesh import DeviceMesh
+
+from xtuner.v1.loss.ce_loss import CELossConfig, CELossKwargs, LMHeadLossContext
+from xtuner.v1.module.mtp.utils import roll_packed_tensor
+from xtuner.v1.utils.device import get_device
+
+
+DEVICE = get_device()
+
+
+class MTPLossKwargs(CELossKwargs):
+    """Keyword arguments for MTP loss computation.
+
+    Inherits all fields from CELossKwargs. The ``shifted_labels`` field is
+    expected to be pre-rolled by ``MTPLossConfig.build()`` before this object
+    is constructed, so no additional fields are required.
+
+    Args:
+        shifted_labels (torch.Tensor): The shifted and rolled labels for MTP
+            loss computation.
+        loss_weight (torch.Tensor | None): Per-token loss weight.
+    """
+
+
+class MTPLossConfig(CELossConfig):
+    """Loss configuration for Multi-Token Prediction (MTP).
+
+    Extends ``CELossConfig`` with a ``mtp_depth`` field that controls how many
+    additional positions the labels are rolled during ``build()``. This class
+    is intended for internal use by the model and is not exposed to users.
+
+    Args:
+        mtp_depth (int): 1-indexed MTP layer depth. The first MTP layer uses
+            ``mtp_depth=1`` (shift=-1 on top of the existing label shift).
+    """
+
+    mtp_depth: int
+
+    @property
+    def loss_ctx_cls(self) -> type["MTPLossContext"]:
+        return MTPLossContext
+
+    @property
+    def _loss_kwargs_cls(self) -> type["MTPLossKwargs"]:
+        return MTPLossKwargs
+
+    def build(self, data: dict, sp_mesh: DeviceMesh | None = None) -> "MTPLossContext | None":
+        """Build MTPLossContext from data dict.
+
+        Rolls ``shifted_labels`` by ``-mtp_depth`` positions (per-sequence,
+        respecting packed-sequence boundaries) before constructing the loss
+        context. The roll is performed on the full sequence prior to any
+        sequence-parallel split so that boundary positions and ``cu_seq_lens``
+        are always consistent.
+
+        Args:
+            data (dict): Data dict containing loss-related fields.
+                Required keys: ``shifted_labels``, ``seq_ctx``.
+            sp_mesh (DeviceMesh | None): Sequence parallel mesh.
+
+        Returns:
+            MTPLossContext | None: Built loss context, or ``None`` if
+                ``shifted_labels`` is not present in ``data``.
+        """
+        if "shifted_labels" not in data:
+            return None
+
+        shifted_labels = data["shifted_labels"]
+        cu_seq_lens = data["seq_ctx"].cu_seq_lens_k
+
+        rolled = roll_packed_tensor(shifted_labels, cu_seq_lens, shifts=-self.mtp_depth, dim=-1, fill_value=-100)
+
+        loss_kwargs = MTPLossKwargs(shifted_labels=rolled).to(DEVICE)
+        if sp_mesh is not None and sp_mesh.size() > 1:
+            loss_kwargs = loss_kwargs.sp_split(sp_mesh)
+
+        return MTPLossContext(self, loss_kwargs)
+
+
+class MTPLossContext(LMHeadLossContext):
+    """Loss context for Multi-Token Prediction (MTP).
+
+    Inherits all computation logic from ``LMHeadLossContext``. The label
+    rolling is handled upstream in ``MTPLossConfig.build()``, so no override
+    is needed here.
+
+    Args:
+        loss_cfg (MTPLossConfig): The MTP loss configuration.
+        loss_kwargs (MTPLossKwargs): Pre-rolled keyword arguments for loss
+            computation.
+    """
diff --git a/xtuner/v1/model/moe/moe.py b/xtuner/v1/model/moe/moe.py
index 758d01422..faaa0c9eb 100644
--- a/xtuner/v1/model/moe/moe.py
+++ b/xtuner/v1/model/moe/moe.py
@@ -30,9 +30,11 @@
     BalancingLossContext,
     BaseLossContext,
     LMHeadLossContext,
+    MTPLossContext,
     ZLossConfig,
     ZLossContext,
 )
+from xtuner.v1.loss.mtp_loss import MTPLossConfig
 from xtuner.v1.model.base import (
     DEFAULT_FLOAT8_CFG,
     BaseModel,
@@ -56,7 +58,7 @@
 )
 from xtuner.v1.module.decoder_layer.dense_decoder_layer import DenseDecoderLayer
 from xtuner.v1.module.decoder_layer.moe_decoder_layer import MoEActFnConfig, MoEBlock, MoEDecoderLayer
-from xtuner.v1.module.mtp import MTPBlock, MTPConfig, MTPLayer, roll_packed_tensor
+from xtuner.v1.module.mtp import MTPBlock, MTPConfig, MTPLayer
 from xtuner.v1.utils import (
     get_device,
     get_logger,
@@ -323,15 +325,17 @@ def build_loss_ctx_batch(  # type: ignore[override]
 
         # Add MTP loss contexts if MTP is enabled
         if self.config.mtp_config is not None:
-            # Build MTP loss contexts using the same approach as LM loss
-            # Each MTP depth needs its own loss context
             for mtp_idx in range(self.config.mtp_config.num_layers):
-                # MTP needs to shift labels multiple times. Since rebuild the `shifted_labels` in data_batch
-                mtp_loss_ctx_list = self._build_loss_ctx(self.config.lm_loss_cfg, _data_batch, sp_mesh)
+                mtp_loss_cfg = MTPLossConfig(
+                    **self.config.lm_loss_cfg.model_dump(),
+                    mtp_depth=mtp_idx + 1,
+                )
+                mtp_loss_ctx_list = self._build_loss_ctx(mtp_loss_cfg, _data_batch, sp_mesh)
                 if mtp_loss_ctx_list is not None:
-                    loss_ctx_cls = mtp_loss_ctx_list[0].__class__
-                    mtp_loss_ctx_list = loss_ctx_cls.build_batches(
-                        mtp_loss_ctx_list, cu_seq_lens_list=cu_seq_lens_list, sp_mesh=sp_mesh
+                    mtp_loss_ctx_list = MTPLossContext.build_batches(  # type: ignore[assignment]
+                        cast(list[MTPLossContext], mtp_loss_ctx_list),  # type: ignore[arg-type]
+                        cu_seq_lens_list=cu_seq_lens_list,
+                        sp_mesh=sp_mesh,
                     )
                     for i, mtp_loss_ctx in enumerate(mtp_loss_ctx_list):
                         if "mtp" not in res[i]:
@@ -693,13 +697,8 @@ def _forward(
             # Compute MTP losses for each depth
             mtp_losses = torch.tensor(0.0, device=DEVICE)
             for idx, (mtp_hidden, mtp_ctx) in enumerate(zip(mtp_outputs, mtp_loss_ctx_list)):
-                shifted_tensor = mtp_ctx.loss_kwargs.shifted_labels
-                mtp_ctx.loss_kwargs.shifted_labels = roll_packed_tensor(
-                    shifted_tensor, seq_ctx.cu_seq_lens_k, -idx - 1, dim=-1, fill_value=-100
-                )
-
                 mtp_hidden_states, mtp_router_results, mtp_router_weights = mtp_hidden
-                mtp_loss, _ = self.lm_head(mtp_hidden_states, cast(LMHeadLossContext, mtp_ctx))
+                mtp_loss, _ = self.lm_head(mtp_hidden_states, cast(MTPLossContext, mtp_ctx))
                 mtp_losses += mtp_loss
 
                 output["router_logits"][f"mtp_layer{idx}"] = mtp_router_results