diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt
index 08c233c7723..1efd406221a 100644
--- a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt
+++ b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/ir/IrUtils.kt
@@ -492,6 +492,3 @@ fun IrClass.addFakeOverrides() {
 
     declarations += fakeOverriddenFunctions.values
 }
-
-fun IrValueParameter.isInlineParameter() =
-    !isNoinline && !type.isNullable() && (type.isFunction() || type.isSuspendFunctionTypeOrSubtype())
\ No newline at end of file
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/IrInlineCodegen.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/IrInlineCodegen.kt
index eb45d3f72ca..39eb52d76fb 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/IrInlineCodegen.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/codegen/IrInlineCodegen.kt
@@ -5,7 +5,7 @@
 
 package org.jetbrains.kotlin.backend.jvm.codegen
 
-import org.jetbrains.kotlin.backend.common.ir.isInlineParameter
+import org.jetbrains.kotlin.backend.jvm.ir.isInlineParameter
 import org.jetbrains.kotlin.backend.jvm.JvmBackendContext
 import org.jetbrains.kotlin.codegen.*
 import org.jetbrains.kotlin.codegen.AsmUtil.BOUND_REFERENCE_RECEIVER
@@ -16,10 +16,9 @@ import org.jetbrains.kotlin.ir.declarations.IrFunction
 import org.jetbrains.kotlin.ir.declarations.IrValueParameter
 import org.jetbrains.kotlin.ir.declarations.IrVariable
 import org.jetbrains.kotlin.ir.expressions.*
+import org.jetbrains.kotlin.ir.types.IrType
 import org.jetbrains.kotlin.ir.util.dump
 import org.jetbrains.kotlin.ir.util.getArguments
-import org.jetbrains.kotlin.ir.types.IrType
-import org.jetbrains.kotlin.ir.util.*
 import org.jetbrains.kotlin.utils.keysToMap
 import org.jetbrains.org.objectweb.asm.Type
 import org.jetbrains.org.objectweb.asm.commons.Method
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrUtils.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrUtils.kt
index 8051fe085f7..4ef84f842a4 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrUtils.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/ir/IrUtils.kt
@@ -13,6 +13,9 @@ import org.jetbrains.kotlin.ir.types.IrType
 import org.jetbrains.kotlin.ir.types.classOrNull
 import org.jetbrains.kotlin.ir.types.classifierOrNull
 import org.jetbrains.kotlin.ir.util.hasAnnotation
+import org.jetbrains.kotlin.ir.util.isFunction
+import org.jetbrains.kotlin.ir.util.isNullable
+import org.jetbrains.kotlin.ir.util.isSuspendFunctionTypeOrSubtype
 import org.jetbrains.kotlin.resolve.jvm.annotations.JVM_DEFAULT_FQ_NAME
 
 /**
@@ -43,3 +46,6 @@ val IrFunction.propertyIfAccessor: IrDeclaration
     get() = (this as? IrSimpleFunction)?.correspondingPropertySymbol?.owner ?: this
 
 fun IrFunction.hasJvmDefault(): Boolean = propertyIfAccessor.hasAnnotation(JVM_DEFAULT_FQ_NAME)
+
+fun IrValueParameter.isInlineParameter() =
+    index >= 0 && !isNoinline && !type.isNullable() && (type.isFunction() || type.isSuspendFunctionTypeOrSubtype())
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/CallableReferenceLowering.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/CallableReferenceLowering.kt
index fa940fb6a3a..9dd9c9e73c8 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/CallableReferenceLowering.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/CallableReferenceLowering.kt
@@ -22,7 +22,7 @@ import org.jetbrains.kotlin.backend.common.descriptors.isFunctionOrKFunctionType
 import org.jetbrains.kotlin.backend.common.descriptors.synthesizedName
 import org.jetbrains.kotlin.backend.common.ir.copyTo
 import org.jetbrains.kotlin.backend.common.ir.createImplicitParameterDeclarationWithWrappedDescriptor
-import org.jetbrains.kotlin.backend.common.ir.isInlineParameter
+import org.jetbrains.kotlin.backend.jvm.ir.isInlineParameter
 import org.jetbrains.kotlin.backend.common.lower.createIrBuilder
 import org.jetbrains.kotlin.backend.common.lower.irBlock
 import org.jetbrains.kotlin.backend.common.lower.irIfThen
diff --git a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableRefereceToLambda.kt b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableRefereceToLambda.kt
index 9a1d47ab3e5..a17fe244252 100644
--- a/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableRefereceToLambda.kt
+++ b/compiler/ir/backend.jvm/src/org/jetbrains/kotlin/backend/jvm/lower/InlineCallableRefereceToLambda.kt
@@ -11,7 +11,7 @@ import org.jetbrains.kotlin.backend.common.ScopeWithIr
 import org.jetbrains.kotlin.backend.common.ir.copyTo
 import org.jetbrains.kotlin.backend.common.ir.copyTypeParametersFrom
 import org.jetbrains.kotlin.backend.common.ir.copyValueParametersToStatic
-import org.jetbrains.kotlin.backend.common.ir.isInlineParameter
+import org.jetbrains.kotlin.backend.jvm.ir.isInlineParameter
 import org.jetbrains.kotlin.backend.common.lower.createIrBuilder
 import org.jetbrains.kotlin.backend.common.lower.irBlock
 import org.jetbrains.kotlin.backend.common.phaser.makeIrFilePhase
diff --git a/compiler/testData/codegen/boxInline/noInline/extensionReceiver.kt b/compiler/testData/codegen/boxInline/noInline/extensionReceiver.kt
index fb7231ad92a..40555a42091 100644
--- a/compiler/testData/codegen/boxInline/noInline/extensionReceiver.kt
+++ b/compiler/testData/codegen/boxInline/noInline/extensionReceiver.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
 // FILE: 1.kt
 
 inline fun (() -> String).test(): (() -> String) = { invoke() + this.invoke() + this() }