diff --git a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/transformers/mpp/FirExpectActualMatchingContextImpl.kt b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/transformers/mpp/FirExpectActualMatchingContextImpl.kt
index e88ba734cbb..0b7adc18ed3 100644
--- a/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/transformers/mpp/FirExpectActualMatchingContextImpl.kt
+++ b/compiler/fir/resolve/src/org/jetbrains/kotlin/fir/resolve/transformers/mpp/FirExpectActualMatchingContextImpl.kt
@@ -375,7 +375,7 @@ class FirExpectActualMatchingContextImpl private constructor(
     override val DeclarationSymbolMarker.hasSourceAnnotationsErased: Boolean
         get() {
             val symbol = asSymbol()
-            return symbol.source != null || symbol.origin is FirDeclarationOrigin.Plugin
+            return symbol.source == null && symbol.origin !is FirDeclarationOrigin.Plugin
         }
 
     object Factory : FirExpectActualMatchingContextFactory {
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt
index 170e4e1a49c..8ac7f101622 100644
--- a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt
+++ b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/actualizer/IrExpectActualMatchingContext.kt
@@ -491,6 +491,6 @@ internal abstract class IrExpectActualMatchingContext(
     override val DeclarationSymbolMarker.hasSourceAnnotationsErased: Boolean
         get() {
             val ir = asIr()
-            return ir.sourceElement() != null || ir.origin is IrDeclarationOrigin.GeneratedByPlugin
+            return ir.sourceElement() == null && ir.origin !is IrDeclarationOrigin.GeneratedByPlugin
         }
 }
diff --git a/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt b/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt
index 8d949d9bbf6..732d81606e1 100644
--- a/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt
+++ b/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt
@@ -47,7 +47,7 @@ object AbstractExpectActualAnnotationMatchChecker {
         // TODO(Roman.Efremov, KT-58551): fix actual typealias class members not checked in FE checkers
         // TODO(Roman.Efremov, KT-58551): check annotations on fake overrides in case of implicit actualization
 
-        val skipSourceAnnotations = !actualSymbol.hasSourceAnnotationsErased
+        val skipSourceAnnotations = actualSymbol.hasSourceAnnotationsErased
         val actualAnnotationsByName = actualSymbol.annotations.groupBy { it.classId }
 
         for (expectAnnotation in expectSymbol.annotations) {
diff --git a/compiler/resolution/src/org/jetbrains/kotlin/resolve/multiplatform/ClassicExpectActualMatchingContext.kt b/compiler/resolution/src/org/jetbrains/kotlin/resolve/multiplatform/ClassicExpectActualMatchingContext.kt
index db4ddded00a..f66fdfc15a5 100644
--- a/compiler/resolution/src/org/jetbrains/kotlin/resolve/multiplatform/ClassicExpectActualMatchingContext.kt
+++ b/compiler/resolution/src/org/jetbrains/kotlin/resolve/multiplatform/ClassicExpectActualMatchingContext.kt
@@ -369,8 +369,8 @@ class ClassicExpectActualMatchingContext(val platformModule: ModuleDescriptor) :
 
     override val DeclarationSymbolMarker.hasSourceAnnotationsErased: Boolean
         get() {
-            return DescriptorUtils.getContainingSourceFile(asDescriptor()) != SourceFile.NO_SOURCE_FILE ||
-                    this is K1SyntheticClassifierSymbolMarker ||
-                    this is CallableMemberDescriptor && kind == CallableMemberDescriptor.Kind.SYNTHESIZED
+            return DescriptorUtils.getContainingSourceFile(asDescriptor()) == SourceFile.NO_SOURCE_FILE &&
+                    this !is K1SyntheticClassifierSymbolMarker &&
+                    !(this is CallableMemberDescriptor && kind == CallableMemberDescriptor.Kind.SYNTHESIZED)
         }
 }