diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
index cb37d83c8bd..9b778371d07 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/generators/CallAndReferenceGenerator.kt
@@ -25,6 +25,8 @@ import org.jetbrains.kotlin.fir.resolve.fullyExpandedType
 import org.jetbrains.kotlin.fir.resolve.inference.inferenceComponents
 import org.jetbrains.kotlin.fir.resolve.inference.isBuiltinFunctionalType
 import org.jetbrains.kotlin.fir.resolve.inference.isKMutableProperty
+import org.jetbrains.kotlin.fir.resolve.substitution.ConeSubstitutor
+import org.jetbrains.kotlin.fir.resolve.substitution.ConeSubstitutorByMap
 import org.jetbrains.kotlin.fir.resolve.toSymbol
 import org.jetbrains.kotlin.fir.scopes.unsubstitutedScope
 import org.jetbrains.kotlin.fir.symbols.impl.*
@@ -52,10 +54,10 @@ class CallAndReferenceGenerator(
     private val adapterGenerator = AdapterGenerator(components, conversionScope)
     private val samResolver = FirSamResolverImpl(session, scopeSession)
 
-    private fun FirTypeRef.toIrType(conversionTypeContext: ConversionTypeContext = ConversionTypeContext.DEFAULT): IrType =
-        with(typeConverter) { toIrType(conversionTypeContext) }
+    private fun FirTypeRef.toIrType(): IrType = with(typeConverter) { toIrType() }
 
-    private fun ConeKotlinType.toIrType(): IrType = with(typeConverter) { toIrType() }
+    private fun ConeKotlinType.toIrType(conversionTypeContext: ConversionTypeContext = ConversionTypeContext.DEFAULT): IrType =
+        with(typeConverter) { toIrType(conversionTypeContext) }
 
     fun convertToIrCallableReference(
         callableReferenceAccess: FirCallableReferenceAccess,
@@ -439,6 +441,17 @@ class CallAndReferenceGenerator(
         }
     }
 
+    private fun FirFunctionCall.buildSubstitutorByCalledFunction(function: FirFunction<*>?): ConeSubstitutor? {
+        if (function == null) return null
+        val map = mutableMapOf<FirTypeParameterSymbol, ConeKotlinType>()
+        for ((index, typeParameter) in function.typeParameters.withIndex()) {
+            val typeProjection = typeArguments.getOrNull(index) as? FirTypeProjectionWithVariance ?: continue
+            val type = typeProjection.typeRef.coneTypeSafe<ConeKotlinType>() ?: continue
+            map[typeParameter.symbol] = type
+        }
+        return ConeSubstitutorByMap(map)
+    }
+
     internal fun IrExpression.applyCallArguments(call: FirCall?, annotationMode: Boolean): IrExpression {
         if (call == null) return this
         return when (this) {
@@ -461,14 +474,15 @@ class CallAndReferenceGenerator(
                         }
                         val valueParameters = function?.valueParameters
                         val argumentMapping = call.argumentMapping
+                        val substitutor = (call as? FirFunctionCall)?.buildSubstitutorByCalledFunction(function) ?: ConeSubstitutor.Empty
                         if (argumentMapping != null && (annotationMode || argumentMapping.isNotEmpty())) {
                             if (valueParameters != null) {
-                                return applyArgumentsWithReorderingIfNeeded(argumentMapping, valueParameters, annotationMode)
+                                return applyArgumentsWithReorderingIfNeeded(argumentMapping, valueParameters, substitutor, annotationMode)
                             }
                         }
                         for ((index, argument) in call.arguments.withIndex()) {
                             val valueParameter = valueParameters?.get(index)
-                            val argumentExpression = convertArgument(argument, valueParameter)
+                            val argumentExpression = convertArgument(argument, valueParameter, substitutor)
                             putValueArgument(index, argumentExpression)
                         }
                     }
@@ -496,6 +510,7 @@ class CallAndReferenceGenerator(
     private fun IrMemberAccessExpression<*>.applyArgumentsWithReorderingIfNeeded(
         argumentMapping: LinkedHashMap<FirExpression, FirValueParameter>,
         valueParameters: List<FirValueParameter>,
+        substitutor: ConeSubstitutor,
         annotationMode: Boolean
     ): IrExpression {
         // Assuming compile-time constants only inside annotation, we don't need a block to reorder arguments to preserve semantics.
@@ -506,7 +521,7 @@ class CallAndReferenceGenerator(
             return IrBlockImpl(startOffset, endOffset, type, IrStatementOrigin.ARGUMENTS_REORDERING_FOR_CALL).apply {
                 for ((argument, parameter) in argumentMapping) {
                     val parameterIndex = valueParameters.indexOf(parameter)
-                    val irArgument = convertArgument(argument, parameter)
+                    val irArgument = convertArgument(argument, parameter, substitutor)
                     if (irArgument.hasNoSideEffects()) {
                         putValueArgument(parameterIndex, irArgument)
                     } else {
@@ -521,7 +536,7 @@ class CallAndReferenceGenerator(
             }
         } else {
             for ((argument, parameter) in argumentMapping) {
-                val argumentExpression = convertArgument(argument, parameter, annotationMode)
+                val argumentExpression = convertArgument(argument, parameter, substitutor, annotationMode)
                 putValueArgument(valueParameters.indexOf(parameter), argumentExpression)
             }
             if (annotationMode) {
@@ -562,6 +577,7 @@ class CallAndReferenceGenerator(
     private fun convertArgument(
         argument: FirExpression,
         parameter: FirValueParameter?,
+        substitutor: ConeSubstitutor,
         annotationMode: Boolean = false
     ): IrExpression {
         var irArgument = visitor.convertToIrExpression(argument, annotationMode)
@@ -574,7 +590,7 @@ class CallAndReferenceGenerator(
             if (parameter?.returnTypeRef is FirResolvedTypeRef) {
                 // Java type case (from annotations)
                 irArgument = irArgument.applySuspendConversionIfNeeded(argument, parameter)
-                irArgument = irArgument.applySamConversionIfNeeded(argument, parameter)
+                irArgument = irArgument.applySamConversionIfNeeded(argument, parameter, substitutor)
             }
         }
         return irArgument.applyAssigningArrayElementsToVarargInNamedForm(argument, parameter)
@@ -583,6 +599,7 @@ class CallAndReferenceGenerator(
     private fun IrExpression.applySamConversionIfNeeded(
         argument: FirExpression,
         parameter: FirValueParameter?,
+        substitutor: ConeSubstitutor,
         shouldUnwrapVarargType: Boolean = false
     ): IrExpression {
         if (parameter == null) {
@@ -600,7 +617,7 @@ class CallAndReferenceGenerator(
                 if (irVarargElement is IrExpression) {
                     val firVarargArgument =
                         argumentMapping[irVarargElement] ?: error("Can't find the original FirExpression for ${irVarargElement.render()}")
-                    irVarargElement.applySamConversionIfNeeded(firVarargArgument, parameter, shouldUnwrapVarargType = true)
+                    irVarargElement.applySamConversionIfNeeded(firVarargArgument, parameter, substitutor, shouldUnwrapVarargType = true)
                 } else
                     irVarargElement
             }
@@ -609,7 +626,8 @@ class CallAndReferenceGenerator(
         if (!needSamConversion(argument, parameter)) {
             return this
         }
-        var samType = parameter.returnTypeRef.toIrType(ConversionTypeContext.WITH_INVARIANT)
+        val samFirType = parameter.returnTypeRef.coneTypeSafe<ConeKotlinType>()?.let { substitutor.substituteOrSelf(it) }
+        var samType = samFirType?.toIrType(ConversionTypeContext.WITH_INVARIANT) ?: createErrorType()
         if (shouldUnwrapVarargType) {
             samType = samType.getArrayElementType(irBuiltIns)
         }
diff --git a/compiler/testData/codegen/box/sam/recordSubstitutedTypeForCallableSamParameter.kt b/compiler/testData/codegen/box/sam/recordSubstitutedTypeForCallableSamParameter.kt
index 613218c6f03..56ae5eedccf 100644
--- a/compiler/testData/codegen/box/sam/recordSubstitutedTypeForCallableSamParameter.kt
+++ b/compiler/testData/codegen/box/sam/recordSubstitutedTypeForCallableSamParameter.kt
@@ -1,7 +1,6 @@
 // !LANGUAGE: +NewInference +SamConversionPerArgument +SamConversionForKotlinFunctions +FunctionalInterfaceConversion
 // WITH_REFLECT
 // FULL_JDK
-// IGNORE_BACKEND_FIR: JVM_IR
 // TARGET_BACKEND: JVM
 
 // FILE: Provider.java
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.kt.txt b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.kt.txt
index 53195465e1f..933ecc446f7 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.kt.txt
@@ -1,8 +1,8 @@
 fun test1(f: Function1<String, String>): C<String?> {
-  return C<String?>(jxx = f /*-> J<X?, X?>? */)
+  return C<String?>(jxx = f /*-> J<String?, String?>? */)
 }
 
 fun test2(x: Any) {
   x as Function1<String, String> /*~> Unit */
-  C<String?>(jxx = x /*as Function1<String, String> */ /*-> J<X?, X?>? */) /*~> Unit */
+  C<String?>(jxx = x /*as Function1<String, String> */ /*-> J<String?, String?>? */) /*~> Unit */
 }
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.txt b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.txt
index e609956c03f..457d1b01784 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall.fir.txt
@@ -5,7 +5,7 @@ FILE fqName:<root> fileName:/samConversionInGenericConstructorCall.kt
       RETURN type=kotlin.Nothing from='public final fun test1 (f: kotlin.Function1<kotlin.String, kotlin.String>): <root>.C<kotlin.String?> declared in <root>'
         CONSTRUCTOR_CALL 'public constructor <init> (jxx: <root>.J<X of <root>.C?, X of <root>.C?>?) declared in <root>.C' type=<root>.C<kotlin.String?> origin=null
           <class: X>: kotlin.String?
-          jxx: TYPE_OP type=<root>.J<X of <root>.C?, X of <root>.C?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.C?, X of <root>.C?>?
+          jxx: TYPE_OP type=<root>.J<kotlin.String?, kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, kotlin.String?>?
             GET_VAR 'f: kotlin.Function1<kotlin.String, kotlin.String> declared in <root>.test1' type=kotlin.Function1<kotlin.String, kotlin.String> origin=null
   FUN name:test2 visibility:public modality:FINAL <> (x:kotlin.Any) returnType:kotlin.Unit
     VALUE_PARAMETER name:x index:0 type:kotlin.Any
@@ -16,6 +16,6 @@ FILE fqName:<root> fileName:/samConversionInGenericConstructorCall.kt
       TYPE_OP type=kotlin.Unit origin=IMPLICIT_COERCION_TO_UNIT typeOperand=kotlin.Unit
         CONSTRUCTOR_CALL 'public constructor <init> (jxx: <root>.J<X of <root>.C?, X of <root>.C?>?) declared in <root>.C' type=<root>.C<kotlin.String?> origin=null
           <class: X>: kotlin.String?
-          jxx: TYPE_OP type=<root>.J<X of <root>.C?, X of <root>.C?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.C?, X of <root>.C?>?
+          jxx: TYPE_OP type=<root>.J<kotlin.String?, kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, kotlin.String?>?
             TYPE_OP type=kotlin.Function1<kotlin.String, kotlin.String> origin=IMPLICIT_CAST typeOperand=kotlin.Function1<kotlin.String, kotlin.String>
               GET_VAR 'x: kotlin.Any declared in <root>.test2' type=kotlin.Any origin=null
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.kt.txt b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.kt.txt
index fcde5506071..755e77acfeb 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.kt.txt
@@ -1,5 +1,5 @@
 fun test3(f1: Function1<String, String>, f2: Function1<Int, String>): D<Int?, String?> {
-  return C<String?>(jxx = f1 /*-> J<X?, X?>? */).D<Int?>(jxy = f2 /*-> J<String?, Y?>? */)
+  return C<String?>(jxx = f1 /*-> J<String?, String?>? */).D<Int?>(jxy = f2 /*-> J<String?, Int?>? */)
 }
 
 class Outer<T1 : Any?> {
@@ -29,14 +29,14 @@ class Outer<T1 : Any?> {
 }
 
 fun test4(f: Function1<String, String>, g: Function1<Any, String>): Inner<Any?, String?> {
-  return Outer<String?>(j11 = f /*-> J<T1, T1> */).Inner<Any?>(j12 = g /*-> J<String?, T2> */)
+  return Outer<String?>(j11 = f /*-> J<String?, String?> */).Inner<Any?>(j12 = g /*-> J<String?, Any?> */)
 }
 
 fun testGenericJavaCtor1(f: Function1<String, Int>): G<String?> {
-  return G<String?, Int?>(x = f /*-> J<TCtor?, TClass?>? */)
+  return G<String?, Int?>(x = f /*-> J<Int?, String?>? */)
 }
 
 fun testGenericJavaCtor2(x: Any) {
   x as Function1<String, Int> /*~> Unit */
-  G<String?, Int?>(x = x /*as Function1<String, Int> */ /*-> J<TCtor?, TClass?>? */) /*~> Unit */
+  G<String?, Int?>(x = x /*as Function1<String, Int> */ /*-> J<Int?, String?>? */) /*~> Unit */
 }
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.txt b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.txt
index eddf1c4f215..d2185903d91 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionInGenericConstructorCall_NI.fir.txt
@@ -8,9 +8,9 @@ FILE fqName:<root> fileName:/samConversionInGenericConstructorCall_NI.kt
           <class: Y>: kotlin.Int?
           $outer: CONSTRUCTOR_CALL 'public constructor <init> (jxx: <root>.J<X of <root>.C?, X of <root>.C?>?) declared in <root>.C' type=<root>.C<kotlin.String?> origin=null
             <class: X>: kotlin.String?
-            jxx: TYPE_OP type=<root>.J<X of <root>.C?, X of <root>.C?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.C?, X of <root>.C?>?
+            jxx: TYPE_OP type=<root>.J<kotlin.String?, kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, kotlin.String?>?
               GET_VAR 'f1: kotlin.Function1<kotlin.String, kotlin.String> declared in <root>.test3' type=kotlin.Function1<kotlin.String, kotlin.String> origin=null
-          jxy: TYPE_OP type=<root>.J<kotlin.String?, Y of <root>.C.D?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, Y of <root>.C.D?>?
+          jxy: TYPE_OP type=<root>.J<kotlin.String?, kotlin.Int?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, kotlin.Int?>?
             GET_VAR 'f2: kotlin.Function1<kotlin.Int, kotlin.String> declared in <root>.test3' type=kotlin.Function1<kotlin.Int, kotlin.String> origin=null
   CLASS CLASS name:Outer modality:FINAL visibility:public superTypes:[kotlin.Any]
     $this: VALUE_PARAMETER INSTANCE_RECEIVER name:<this> type:<root>.Outer<T1 of <root>.Outer>
@@ -86,9 +86,9 @@ FILE fqName:<root> fileName:/samConversionInGenericConstructorCall_NI.kt
           <class: T2>: kotlin.Any?
           $outer: CONSTRUCTOR_CALL 'public constructor <init> (j11: <root>.J<T1 of <root>.Outer, T1 of <root>.Outer>) [primary] declared in <root>.Outer' type=<root>.Outer<kotlin.String?> origin=null
             <class: T1>: kotlin.String?
-            j11: TYPE_OP type=<root>.J<T1 of <root>.Outer, T1 of <root>.Outer> origin=SAM_CONVERSION typeOperand=<root>.J<T1 of <root>.Outer, T1 of <root>.Outer>
+            j11: TYPE_OP type=<root>.J<kotlin.String?, kotlin.String?> origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, kotlin.String?>
               GET_VAR 'f: kotlin.Function1<kotlin.String, kotlin.String> declared in <root>.test4' type=kotlin.Function1<kotlin.String, kotlin.String> origin=null
-          j12: TYPE_OP type=<root>.J<kotlin.String?, T2 of <root>.Outer.Inner> origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, T2 of <root>.Outer.Inner>
+          j12: TYPE_OP type=<root>.J<kotlin.String?, kotlin.Any?> origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?, kotlin.Any?>
             GET_VAR 'g: kotlin.Function1<kotlin.Any, kotlin.String> declared in <root>.test4' type=kotlin.Function1<kotlin.Any, kotlin.String> origin=null
   FUN name:testGenericJavaCtor1 visibility:public modality:FINAL <> (f:kotlin.Function1<kotlin.String, kotlin.Int>) returnType:<root>.G<kotlin.String?>
     VALUE_PARAMETER name:f index:0 type:kotlin.Function1<kotlin.String, kotlin.Int>
@@ -97,7 +97,7 @@ FILE fqName:<root> fileName:/samConversionInGenericConstructorCall_NI.kt
         CONSTRUCTOR_CALL 'public constructor <init> <TCtor> (x: <root>.J<TCtor of <root>.G.<init>?, TClass of <root>.G?>?) declared in <root>.G' type=<root>.G<kotlin.String?> origin=null
           <class: TClass>: kotlin.String?
           <TCtor>: kotlin.Int?
-          x: TYPE_OP type=<root>.J<TCtor of <root>.G.<init>?, TClass of <root>.G?>? origin=SAM_CONVERSION typeOperand=<root>.J<TCtor of <root>.G.<init>?, TClass of <root>.G?>?
+          x: TYPE_OP type=<root>.J<kotlin.Int?, kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.Int?, kotlin.String?>?
             GET_VAR 'f: kotlin.Function1<kotlin.String, kotlin.Int> declared in <root>.testGenericJavaCtor1' type=kotlin.Function1<kotlin.String, kotlin.Int> origin=null
   FUN name:testGenericJavaCtor2 visibility:public modality:FINAL <> (x:kotlin.Any) returnType:kotlin.Unit
     VALUE_PARAMETER name:x index:0 type:kotlin.Any
@@ -109,6 +109,6 @@ FILE fqName:<root> fileName:/samConversionInGenericConstructorCall_NI.kt
         CONSTRUCTOR_CALL 'public constructor <init> <TCtor> (x: <root>.J<TCtor of <root>.G.<init>?, TClass of <root>.G?>?) declared in <root>.G' type=<root>.G<kotlin.String?> origin=null
           <class: TClass>: kotlin.String?
           <TCtor>: kotlin.Int?
-          x: TYPE_OP type=<root>.J<TCtor of <root>.G.<init>?, TClass of <root>.G?>? origin=SAM_CONVERSION typeOperand=<root>.J<TCtor of <root>.G.<init>?, TClass of <root>.G?>?
+          x: TYPE_OP type=<root>.J<kotlin.Int?, kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.Int?, kotlin.String?>?
             TYPE_OP type=kotlin.Function1<kotlin.String, kotlin.Int> origin=IMPLICIT_CAST typeOperand=kotlin.Function1<kotlin.String, kotlin.Int>
               GET_VAR 'x: kotlin.Any declared in <root>.testGenericJavaCtor2' type=kotlin.Any origin=null
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.kt.txt b/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.kt.txt
index d4621f45e1a..4a6b72912b2 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.kt.txt
@@ -16,7 +16,7 @@ fun test3() {
   return bar<String?>(j = local fun <anonymous>(x: String): String? {
     return x
   }
- /*-> J<X?>? */)
+ /*-> J<String?>? */)
 }
 
 fun test4(a: Any) {
@@ -26,16 +26,16 @@ fun test4(a: Any) {
 
 fun test5(a: Any) {
   a as Function1<String, String> /*~> Unit */
-  bar<String?>(j = a /*as Function1<String, String> */ /*-> J<X?>? */)
+  bar<String?>(j = a /*as Function1<String, String> */ /*-> J<String?>? */)
 }
 
 fun <T : Any?> test6(a: Function1<T, T>) {
-  bar<T?>(j = a /*-> J<X?>? */)
+  bar<T?>(j = a /*-> J<T?>? */)
 }
 
 fun <T : Any?> test7(a: Any) {
   a as Function1<T, T> /*~> Unit */
-  bar<T?>(j = a /*as Function1<T, T> */ /*-> J<X?>? */)
+  bar<T?>(j = a /*as Function1<T, T> */ /*-> J<T?>? */)
 }
 
 fun test8(efn: @ExtensionFunctionType Function1<String, String>): J<String?> {
@@ -43,9 +43,9 @@ fun test8(efn: @ExtensionFunctionType Function1<String, String>): J<String?> {
 }
 
 fun test9(efn: @ExtensionFunctionType Function1<String, String>) {
-  bar<String?>(j = efn /*-> J<X?>? */)
+  bar<String?>(j = efn /*-> J<String?>? */)
 }
 
 fun test10(fn: Function1<Int, String>) {
-  bar2x<Int?>(j2x = fn /*-> J2X<Y?>? */)
+  bar2x<Int?>(j2x = fn /*-> J2X<Int?>? */)
 }
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt b/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt
index 00e1e8586da..8197321a138 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionToGeneric.fir.txt
@@ -24,7 +24,7 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
       RETURN type=kotlin.Nothing from='public final fun test3 (): kotlin.Unit declared in <root>'
         CALL 'public open fun bar <X> (j: <root>.J<X of <root>.H.bar?>?): kotlin.Unit declared in <root>.H' type=kotlin.Unit origin=null
           <X>: kotlin.String?
-          j: TYPE_OP type=<root>.J<X of <root>.H.bar?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.H.bar?>?
+          j: TYPE_OP type=<root>.J<kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?>?
             FUN_EXPR type=kotlin.Function1<kotlin.String, kotlin.String?> origin=LAMBDA
               FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (x:kotlin.String) returnType:kotlin.String?
                 VALUE_PARAMETER name:x index:0 type:kotlin.String
@@ -49,7 +49,7 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
           GET_VAR 'a: kotlin.Any declared in <root>.test5' type=kotlin.Any origin=null
       CALL 'public open fun bar <X> (j: <root>.J<X of <root>.H.bar?>?): kotlin.Unit declared in <root>.H' type=kotlin.Unit origin=null
         <X>: kotlin.String?
-        j: TYPE_OP type=<root>.J<X of <root>.H.bar?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.H.bar?>?
+        j: TYPE_OP type=<root>.J<kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?>?
           TYPE_OP type=kotlin.Function1<kotlin.String, kotlin.String> origin=IMPLICIT_CAST typeOperand=kotlin.Function1<kotlin.String, kotlin.String>
             GET_VAR 'a: kotlin.Any declared in <root>.test5' type=kotlin.Any origin=null
   FUN name:test6 visibility:public modality:FINAL <T> (a:kotlin.Function1<T of <root>.test6, T of <root>.test6>) returnType:kotlin.Unit
@@ -58,7 +58,7 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
     BLOCK_BODY
       CALL 'public open fun bar <X> (j: <root>.J<X of <root>.H.bar?>?): kotlin.Unit declared in <root>.H' type=kotlin.Unit origin=null
         <X>: T of <root>.test6?
-        j: TYPE_OP type=<root>.J<X of <root>.H.bar?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.H.bar?>?
+        j: TYPE_OP type=<root>.J<T of <root>.test6?>? origin=SAM_CONVERSION typeOperand=<root>.J<T of <root>.test6?>?
           GET_VAR 'a: kotlin.Function1<T of <root>.test6, T of <root>.test6> declared in <root>.test6' type=kotlin.Function1<T of <root>.test6, T of <root>.test6> origin=null
   FUN name:test7 visibility:public modality:FINAL <T> (a:kotlin.Any) returnType:kotlin.Unit
     TYPE_PARAMETER name:T index:0 variance: superTypes:[kotlin.Any?]
@@ -69,7 +69,7 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
           GET_VAR 'a: kotlin.Any declared in <root>.test7' type=kotlin.Any origin=null
       CALL 'public open fun bar <X> (j: <root>.J<X of <root>.H.bar?>?): kotlin.Unit declared in <root>.H' type=kotlin.Unit origin=null
         <X>: T of <root>.test7?
-        j: TYPE_OP type=<root>.J<X of <root>.H.bar?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.H.bar?>?
+        j: TYPE_OP type=<root>.J<T of <root>.test7?>? origin=SAM_CONVERSION typeOperand=<root>.J<T of <root>.test7?>?
           TYPE_OP type=kotlin.Function1<T of <root>.test7, T of <root>.test7> origin=IMPLICIT_CAST typeOperand=kotlin.Function1<T of <root>.test7, T of <root>.test7>
             GET_VAR 'a: kotlin.Any declared in <root>.test7' type=kotlin.Any origin=null
   FUN name:test8 visibility:public modality:FINAL <> (efn:@[ExtensionFunctionType] kotlin.Function1<kotlin.String, kotlin.String>) returnType:<root>.J<kotlin.String?>
@@ -83,12 +83,12 @@ FILE fqName:<root> fileName:/samConversionToGeneric.kt
     BLOCK_BODY
       CALL 'public open fun bar <X> (j: <root>.J<X of <root>.H.bar?>?): kotlin.Unit declared in <root>.H' type=kotlin.Unit origin=null
         <X>: kotlin.String?
-        j: TYPE_OP type=<root>.J<X of <root>.H.bar?>? origin=SAM_CONVERSION typeOperand=<root>.J<X of <root>.H.bar?>?
+        j: TYPE_OP type=<root>.J<kotlin.String?>? origin=SAM_CONVERSION typeOperand=<root>.J<kotlin.String?>?
           GET_VAR 'efn: @[ExtensionFunctionType] kotlin.Function1<kotlin.String, kotlin.String> declared in <root>.test9' type=@[ExtensionFunctionType] kotlin.Function1<kotlin.String, kotlin.String> origin=null
   FUN name:test10 visibility:public modality:FINAL <> (fn:kotlin.Function1<kotlin.Int, kotlin.String>) returnType:kotlin.Unit
     VALUE_PARAMETER name:fn index:0 type:kotlin.Function1<kotlin.Int, kotlin.String>
     BLOCK_BODY
       CALL 'public open fun bar2x <Y> (j2x: <root>.J2X<Y of <root>.H.bar2x?>?): kotlin.Unit declared in <root>.H' type=kotlin.Unit origin=null
         <Y>: kotlin.Int?
-        j2x: TYPE_OP type=<root>.J2X<Y of <root>.H.bar2x?>? origin=SAM_CONVERSION typeOperand=<root>.J2X<Y of <root>.H.bar2x?>?
+        j2x: TYPE_OP type=<root>.J2X<kotlin.Int?>? origin=SAM_CONVERSION typeOperand=<root>.J2X<kotlin.Int?>?
           GET_VAR 'fn: kotlin.Function1<kotlin.Int, kotlin.String> declared in <root>.test10' type=kotlin.Function1<kotlin.Int, kotlin.String> origin=null
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt
index 8a6af5e2cfa..af0fe975b4a 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.kt.txt
@@ -48,7 +48,7 @@ fun test7(a: Function1<Int, Int>) {
 }
 
 fun test8(a: Function0<Unit>) {
-  J().run1(r = id<Function0<Unit>?>(x = a) /*-> Runnable? */)
+  J().run1(r = id<Function0<Unit>?>(x = a /*-> Function0<Unit>? */) /*-> Runnable? */)
 }
 
 fun test9() {
diff --git a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.txt b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.txt
index 720cf65c0da..78d04844292 100644
--- a/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.txt
+++ b/compiler/testData/ir/irText/expressions/sam/samConversionsWithSmartCasts.fir.txt
@@ -104,7 +104,8 @@ FILE fqName:<root> fileName:/samConversionsWithSmartCasts.kt
         r: TYPE_OP type=java.lang.Runnable? origin=SAM_CONVERSION typeOperand=java.lang.Runnable?
           CALL 'public open fun id <T> (x: T of <root>.J.id?): T of <root>.J.id? declared in <root>.J' type=kotlin.Function0<kotlin.Unit>? origin=null
             <T>: kotlin.Function0<kotlin.Unit>?
-            x: GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test8' type=kotlin.Function0<kotlin.Unit> origin=null
+            x: TYPE_OP type=kotlin.Function0<kotlin.Unit>? origin=SAM_CONVERSION typeOperand=kotlin.Function0<kotlin.Unit>?
+              GET_VAR 'a: kotlin.Function0<kotlin.Unit> declared in <root>.test8' type=kotlin.Function0<kotlin.Unit> origin=null
   FUN name:test9 visibility:public modality:FINAL <> () returnType:kotlin.Unit
     BLOCK_BODY
       CALL 'public open fun run1 (r: java.lang.Runnable?): kotlin.Unit declared in <root>.J' type=kotlin.Unit origin=null