[FE, IR] Don't check SOURCE annotations if actual declaration has no source

^KT-58551

compiler/testData/diagnostics/tests/multiplatform/annotationMatching/sourceRetentionAnnotationsWhenTypealias.fir.kt

@@ -0,0 +1,25 @@
+// WITH_STDLIB
+// DIAGNOSTICS: -ACTUAL_TYPEALIAS_TO_SPECIAL_ANNOTATION
+// MODULE: m1-common
+// FILE: common.kt
+@Retention(AnnotationRetention.SOURCE)
+annotation class Ann
+
+@Ann
+expect class SourceAvailable {
+    @Ann
+    fun foo()
+}
+
+@Ann
+expect annotation class FromLib
+
+// MODULE: m1-jvm()()(m1-common)
+// FILE: jvm.kt
+class SourceAvailableImpl {
+    fun foo() {}
+}
+
+<!ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT, ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT!>actual typealias <!ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT!>SourceAvailable<!> = SourceAvailableImpl<!>
+
+actual typealias FromLib = kotlin.SinceKotlin

compiler/testData/diagnostics/tests/multiplatform/annotationMatching/sourceRetentionAnnotationsWhenTypealias.kt

@@ -0,0 +1,25 @@
+// WITH_STDLIB
+// DIAGNOSTICS: -ACTUAL_TYPEALIAS_TO_SPECIAL_ANNOTATION
+// MODULE: m1-common
+// FILE: common.kt
+@Retention(AnnotationRetention.SOURCE)
+annotation class Ann
+
+@Ann
+expect class SourceAvailable {
+    @Ann
+    fun foo()
+}
+
+@Ann
+expect annotation class FromLib
+
+// MODULE: m1-jvm()()(m1-common)
+// FILE: jvm.kt
+class SourceAvailableImpl {
+    fun foo() {}
+}
+
+actual typealias <!ACTUAL_ANNOTATIONS_NOT_MATCH_EXPECT!>SourceAvailable<!> = SourceAvailableImpl
+
+actual typealias FromLib = kotlin.SinceKotlin