[FIR] Fix line number differences between psi2ir and fir2ir.

compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrVisitor.kt

@@ -313,8 +313,10 @@ class Fir2IrVisitor(
         val irTarget = conversionScope.returnTarget(returnExpression, declarationStorage)
         return returnExpression.convertWithOffsets { startOffset, endOffset ->
             val result = returnExpression.result
+            // For implicit returns, use the expression endOffset to generate the expected line number for debugging.
+            val returnStartOffset = if (returnExpression.source?.kind == KtFakeSourceElementKind.ImplicitReturn) endOffset else startOffset
             IrReturnImpl(
-                startOffset, endOffset, irBuiltIns.nothingType,
+                returnStartOffset, endOffset, irBuiltIns.nothingType,
                 when (irTarget) {
                     is IrConstructor -> irTarget.symbol
                     is IrSimpleFunction -> irTarget.symbol
@@ -499,9 +501,9 @@ class Fir2IrVisitor(
             is FirBlock -> expression.convertToIrExpressionOrBlock(
                 if (expression.source?.kind == KtFakeSourceElementKind.DesugaredForLoop) IrStatementOrigin.FOR_LOOP else null
             )
-            is FirUnitExpression -> expression.convertWithOffsets { startOffset, endOffset ->
+            is FirUnitExpression -> expression.convertWithOffsets { _, endOffset ->
                 IrGetObjectValueImpl(
-                    startOffset, endOffset, irBuiltIns.unitType, this.irBuiltIns.unitClass
+                    endOffset, endOffset, irBuiltIns.unitType, this.irBuiltIns.unitClass
                 )
             }
             else -> {
@@ -625,6 +627,10 @@ class Fir2IrVisitor(
         return statements.convertToIrExpressionOrBlock(source, origin)
     }
 
+    private fun FirBlock.convertToIrBlock(origin: IrStatementOrigin? = null): IrExpression {
+        return statements.convertToIrBlock(source, origin)
+    }
+
     private fun List<FirStatement>.convertToIrExpressionOrBlock(
         source: KtSourceElement?,
         origin: IrStatementOrigin? = null
@@ -637,6 +643,13 @@ class Fir2IrVisitor(
                 return convertToIrExpression(firStatement)
             }
         }
+        return convertToIrBlock(source, origin)
+    }
+
+    private fun List<FirStatement>.convertToIrBlock(
+        source: KtSourceElement?,
+        origin: IrStatementOrigin? = null
+    ): IrExpression {
         val type = if (origin?.isLoop == true)
             irBuiltIns.unitType
         else
@@ -940,7 +953,9 @@ class Fir2IrVisitor(
                 startOffset, endOffset, tryExpression.typeRef.toIrType(),
                 tryExpression.tryBlock.convertToIrExpressionOrBlock(),
                 tryExpression.catches.map { it.accept(this, data) as IrCatch },
-                tryExpression.finallyBlock?.convertToIrExpressionOrBlock()
+                // Always generate a block for the finally block. When leaving the finally block in the debugger for both
+                // Java and Kotlin there is a step on the end brace. For that to happen we need the block with that line number.
+                tryExpression.finallyBlock?.convertToIrBlock()
             )
         }
     }

compiler/testData/codegen/boxInline/smap/crossroutines.kt

@@ -1,6 +1,6 @@
 // This test depends on line numbers
 // WITH_RUNTIME
-// IGNORE_BACKEND_FIR: JVM_IR
+
 // FILE: 1.kt
 package test
 

compiler/testData/ir/irText/expressions/tryCatch.fir.ir.txt

@@ -6,7 +6,8 @@ FILE fqName:<root> fileName:/tryCatch.kt
         CATCH parameter=val e: kotlin.Throwable [val] declared in <root>.test1
           VAR name:e type:kotlin.Throwable [val]
           CALL 'public final fun println (): kotlin.Unit [inline] declared in kotlin.io.ConsoleKt' type=kotlin.Unit origin=null
-        finally: CALL 'public final fun println (): kotlin.Unit [inline] declared in kotlin.io.ConsoleKt' type=kotlin.Unit origin=null
+        finally: BLOCK type=kotlin.Unit origin=null
+          CALL 'public final fun println (): kotlin.Unit [inline] declared in kotlin.io.ConsoleKt' type=kotlin.Unit origin=null
   FUN name:test2 visibility:public modality:FINAL <> () returnType:kotlin.Int
     BLOCK_BODY
       RETURN type=kotlin.Nothing from='public final fun test2 (): kotlin.Int declared in <root>'

compiler/testData/ir/irText/expressions/tryCatch.fir.kt.txt

@@ -1,7 +1,9 @@
 fun test1() {
   try println()
   catch (e: Throwable)println()
-  finally println()
+  finally { // BLOCK
+    println()
+  }
 }
 
 fun test2(): Int {
@@ -18,3 +20,4 @@ fun test2(): Int {
     555
   }
 }
+