diff --git a/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/ConverterUtil.kt b/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/ConverterUtil.kt
index b86ece21490..ee93104dd3c 100644
--- a/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/ConverterUtil.kt
+++ b/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/ConverterUtil.kt
@@ -112,6 +112,7 @@ fun generateDestructuringBlock(
         }
         val isVar = multiDeclaration.isVar
         for ((index, entry) in multiDeclaration.entries.withIndex()) {
+            if (entry == null) continue
             statements += buildProperty {
                 this.session = session
                 origin = FirDeclarationOrigin.Source
diff --git a/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt b/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt
index 1482b8696ea..283b1afb22b 100644
--- a/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt
+++ b/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/converter/DeclarationsConverter.kt
@@ -1068,7 +1068,7 @@ class DeclarationsConverter(
      */
     private fun convertDestructingDeclaration(destructingDeclaration: LighterASTNode): DestructuringDeclaration {
         var isVar = false
-        val entries = mutableListOf<FirVariable<*>>()
+        val entries = mutableListOf<FirVariable<*>?>()
         val source = destructingDeclaration.toFirSourceElement()
         var firExpression: FirExpression =
             buildErrorExpression(null, ConeSimpleDiagnostic("Initializer required for destructuring declaration", DiagnosticKind.Syntax))
@@ -1087,7 +1087,7 @@ class DeclarationsConverter(
     /**
      * @see org.jetbrains.kotlin.parsing.KotlinParsing.parseMultiDeclarationName
      */
-    private fun convertDestructingDeclarationEntry(entry: LighterASTNode): FirVariable<*> {
+    private fun convertDestructingDeclarationEntry(entry: LighterASTNode): FirVariable<*>? {
         var modifiers = Modifier()
         var identifier: String? = null
         var firType: FirTypeRef? = null
@@ -1099,6 +1099,7 @@ class DeclarationsConverter(
             }
         }
 
+        if (identifier == "_") return null
         val name = identifier.nameAsSafeName()
         return buildProperty {
             source = entry.toFirSourceElement()
diff --git a/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/fir/DestructuringDeclaration.kt b/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/fir/DestructuringDeclaration.kt
index 765246daee9..19c69a3a418 100644
--- a/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/fir/DestructuringDeclaration.kt
+++ b/compiler/fir/raw-fir/light-tree2fir/src/org/jetbrains/kotlin/fir/lightTree/fir/DestructuringDeclaration.kt
@@ -14,7 +14,7 @@ import org.jetbrains.kotlin.fir.lightTree.converter.generateDestructuringBlock
 
 data class DestructuringDeclaration(
     val isVar: Boolean,
-    val entries: List<FirVariable<*>>,
+    val entries: List<FirVariable<*>?>,
     val initializer: FirExpression,
     val source: FirSourceElement
 ) {
diff --git a/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiConversionUtils.kt b/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiConversionUtils.kt
index 0764dad252d..289c9af8859 100644
--- a/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiConversionUtils.kt
+++ b/compiler/fir/raw-fir/psi2fir/src/org/jetbrains/kotlin/fir/builder/PsiConversionUtils.kt
@@ -96,6 +96,7 @@ internal fun generateDestructuringBlock(
         }
         val isVar = multiDeclaration.isVar
         for ((index, entry) in multiDeclaration.entries.withIndex()) {
+            if (entry.nameIdentifier?.text == "_") continue
             val entrySource = entry.toFirPsiSourceElement()
             val name = entry.nameAsSafeName
             statements += buildProperty {
diff --git a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.kt b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.kt
index cbd1e4c459d..3153d704733 100644
--- a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.kt
+++ b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.kt
@@ -6,4 +6,8 @@ fun foo(some: Some) {
     x++
     y *= 2.0
     z = ""
+}
+
+fun bar(some: Some) {
+    val (a, _, `_`) = some
 }
\ No newline at end of file
diff --git a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.lazyBodies.txt b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.lazyBodies.txt
index 448ffb13fdc..be3cbea5662 100644
--- a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.lazyBodies.txt
+++ b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.lazyBodies.txt
@@ -23,3 +23,4 @@ FILE: destructuring.kt
 
     }
     public? final? fun foo(some: Some): R|kotlin/Unit| { LAZY_BLOCK }
+    public? final? fun bar(some: Some): R|kotlin/Unit| { LAZY_BLOCK }
diff --git a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.txt b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.txt
index e57b8b034fa..e912e0574ac 100644
--- a/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.txt
+++ b/compiler/fir/raw-fir/psi2fir/testData/rawBuilder/expressions/destructuring.txt
@@ -33,3 +33,8 @@ FILE: destructuring.kt
         *=(y#, Double(2.0))
         z# = String()
     }
+    public? final? fun bar(some: Some): R|kotlin/Unit| {
+        lval <destruct>: <implicit> = some#
+        lval a: <implicit> = R|<local>/<destruct>|.component1#()
+        lval _: <implicit> = R|<local>/<destruct>|.component3#()
+    }
diff --git a/compiler/fir/raw-fir/psi2fir/tests/org/jetbrains/kotlin/fir/builder/RawFirBuilderTotalKotlinTestCase.kt b/compiler/fir/raw-fir/psi2fir/tests/org/jetbrains/kotlin/fir/builder/RawFirBuilderTotalKotlinTestCase.kt
index 351c4bd85bb..635204ce4c5 100644
--- a/compiler/fir/raw-fir/psi2fir/tests/org/jetbrains/kotlin/fir/builder/RawFirBuilderTotalKotlinTestCase.kt
+++ b/compiler/fir/raw-fir/psi2fir/tests/org/jetbrains/kotlin/fir/builder/RawFirBuilderTotalKotlinTestCase.kt
@@ -264,6 +264,7 @@ class RawFirBuilderTotalKotlinTestCase : AbstractRawFirBuilderTestCase() {
                         it.getStrictParentOfType<KtPackageDirective>() != null ||
                         it.getStrictParentOfType<KtImportDirective>() != null ||
                         (it is KtPropertyAccessor && !it.hasBody()) ||
+                        it is KtDestructuringDeclarationEntry && it.text == "_" ||
                         it is KtConstantExpression && it.parent.let { parent ->
                             parent is KtPrefixExpression && (parent.operationToken == KtTokens.MINUS || parent.operationToken == KtTokens.PLUS)
                         }
diff --git a/compiler/testData/codegen/box/destructuringDeclInLambdaParam/underscoreNames.kt b/compiler/testData/codegen/box/destructuringDeclInLambdaParam/underscoreNames.kt
index 70e03674326..8db07f7778e 100644
--- a/compiler/testData/codegen/box/destructuringDeclInLambdaParam/underscoreNames.kt
+++ b/compiler/testData/codegen/box/destructuringDeclInLambdaParam/underscoreNames.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class A {
     operator fun component1() = "O"
     operator fun component2(): String = throw RuntimeException("fail 0")
diff --git a/compiler/testData/codegen/box/multiDecl/forRange/UnderscoreNamesDontCallComponent.kt b/compiler/testData/codegen/box/multiDecl/forRange/UnderscoreNamesDontCallComponent.kt
index 4495ab9f6d5..644125c9809 100644
--- a/compiler/testData/codegen/box/multiDecl/forRange/UnderscoreNamesDontCallComponent.kt
+++ b/compiler/testData/codegen/box/multiDecl/forRange/UnderscoreNamesDontCallComponent.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class A {
     operator fun component1() = "O"
     operator fun component2(): String = throw RuntimeException("fail 0")
diff --git a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/ForLoopMissingLoopParameter.fir.kt b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/ForLoopMissingLoopParameter.fir.kt
index 9bbbd640e91..0bc48dd8f5b 100644
--- a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/ForLoopMissingLoopParameter.fir.kt
+++ b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/ForLoopMissingLoopParameter.fir.kt
@@ -7,7 +7,7 @@ fun useDeclaredVariables() {
 }
 
 fun checkersShouldRun() {
-    <!UNRESOLVED_REFERENCE, UNRESOLVED_REFERENCE, UNRESOLVED_REFERENCE!>for ((<!UNRESOLVED_REFERENCE!>@A a<!>, <!UNRESOLVED_REFERENCE!>_<!>)<!SYNTAX!><!>) {
+    <!UNRESOLVED_REFERENCE, UNRESOLVED_REFERENCE, UNRESOLVED_REFERENCE!>for ((<!UNRESOLVED_REFERENCE!>@A a<!>, _)<!SYNTAX!><!>) {
 
     }<!>
 }
diff --git a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationAssignedUnresolved.fir.kt b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationAssignedUnresolved.fir.kt
index d4235c70ed3..da599329974 100644
--- a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationAssignedUnresolved.fir.kt
+++ b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationAssignedUnresolved.fir.kt
@@ -5,7 +5,7 @@ fun useDeclaredVariables() {
 }
 
 fun checkersShouldRun() {
-    val (<!UNRESOLVED_REFERENCE!>@A a<!>, <!UNRESOLVED_REFERENCE!>_<!>) = <!UNRESOLVED_REFERENCE!>unresolved<!>
+    val (<!UNRESOLVED_REFERENCE!>@A a<!>, _) = <!UNRESOLVED_REFERENCE!>unresolved<!>
 }
 
 annotation class A
diff --git a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationMissingInitializer.fir.kt b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationMissingInitializer.fir.kt
index d1b014c2579..307dc46e555 100644
--- a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationMissingInitializer.fir.kt
+++ b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/destructuringDeclarationMissingInitializer.fir.kt
@@ -5,7 +5,7 @@ fun useDeclaredVariables() {
 }
 
 fun checkersShouldRun() {
-    <!INITIALIZER_REQUIRED_FOR_DESTRUCTURING_DECLARATION!>val (<!UNRESOLVED_REFERENCE!>@A a<!>, <!UNRESOLVED_REFERENCE!>_<!>)<!>
+    <!INITIALIZER_REQUIRED_FOR_DESTRUCTURING_DECLARATION!>val (<!UNRESOLVED_REFERENCE!>@A a<!>, _)<!>
 }
 
 annotation class A
diff --git a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/underscore.fir.kt b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/underscore.fir.kt
index 10556a5c3dc..5760a1440ba 100644
--- a/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/underscore.fir.kt
+++ b/compiler/testData/diagnostics/tests/declarationChecks/destructuringDeclarations/underscore.fir.kt
@@ -11,31 +11,31 @@ class C {
 
 fun test() {
     for ((x, _) in C()) {
-        foo(x, _)
+        foo(x, <!UNRESOLVED_REFERENCE!>_<!>)
     }
 
     for ((_, y) in C()) {
-        foo(_, y)
+        foo(<!UNRESOLVED_REFERENCE!>_<!>, y)
     }
 
     for ((_, _) in C()) {
-        <!INAPPLICABLE_CANDIDATE!>foo<!>(_, _)
+        foo(<!UNRESOLVED_REFERENCE!>_<!>, <!UNRESOLVED_REFERENCE!>_<!>)
     }
 
     for ((_ : Int, _ : String) in C()) {
-        <!INAPPLICABLE_CANDIDATE!>foo<!>(_, _)
+        foo(<!UNRESOLVED_REFERENCE!>_<!>, <!UNRESOLVED_REFERENCE!>_<!>)
     }
 
     for ((_ : String, _ : Int) in C()) {
-        <!INAPPLICABLE_CANDIDATE!>foo<!>(_, _)
+        foo(<!UNRESOLVED_REFERENCE!>_<!>, <!UNRESOLVED_REFERENCE!>_<!>)
     }
 
     val (x, _) = A()
     val (_, y) = A()
 
     foo(x, y)
-    <!INAPPLICABLE_CANDIDATE!>foo<!>(x, _)
-    foo(_, y)
+    foo(x, <!UNRESOLVED_REFERENCE!>_<!>)
+    foo(<!UNRESOLVED_REFERENCE!>_<!>, y)
 
     val (`_`, z) = A()
 
diff --git a/compiler/testData/diagnostics/tests/functionLiterals/destructuringInLambdas/underscore.fir.kt b/compiler/testData/diagnostics/tests/functionLiterals/destructuringInLambdas/underscore.fir.kt
index f08a2af15d7..0dda6673162 100644
--- a/compiler/testData/diagnostics/tests/functionLiterals/destructuringInLambdas/underscore.fir.kt
+++ b/compiler/testData/diagnostics/tests/functionLiterals/destructuringInLambdas/underscore.fir.kt
@@ -8,39 +8,39 @@ fun foo(block: (A) -> Unit) { }
 
 fun bar() {
     foo { (_, b) ->
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
         b checkType { _<String>() }
     }
 
     foo { (a, _) ->
         a checkType { _<Int>() }
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
     }
 
     foo { (_, _) ->
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
     }
 
     foo { (_: Int, b: String) ->
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
         b checkType { _<String>() }
     }
 
     foo { (a: Int, _: String) ->
         a checkType { _<Int>() }
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
     }
 
     foo { (_: Int, _: String) ->
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
     }
 
     foo { (_, _): A ->
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
     }
 
     foo { (`_`, _) ->
-        _ checkType { <!INAPPLICABLE_CANDIDATE!>_<!><Int>() }
+        _ checkType { _<Int>() }
     }
 
     foo { (_, `_`) ->
@@ -52,12 +52,12 @@ fun bar() {
     }
 
     foo { (_: String, b) ->
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
         b checkType { _<String>() }
     }
 
     foo { (_, b): B ->
-        _.hashCode()
+        <!UNRESOLVED_REFERENCE!>_<!>.<!UNRESOLVED_REFERENCE!>hashCode<!>()
         b checkType { <!INAPPLICABLE_CANDIDATE!>_<!><Short>() }
     }
 }
diff --git a/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.kt.txt b/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.kt.txt
index dff11a75023..ae855d61c3d 100644
--- a/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.kt.txt
+++ b/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.kt.txt
@@ -31,6 +31,5 @@ object B {
 fun B.test() {
   val <destruct>: A = A
   val x: Int = (<this>, <destruct>).component1()
-  val _: Int = (<this>, <destruct>).component2()
   val z: Int = (<this>, <destruct>).component3()
 }
diff --git a/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.txt b/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.txt
index d7408b4e2cc..efb3de95417 100644
--- a/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.txt
+++ b/compiler/testData/ir/irText/expressions/destructuringWithUnderscore.fir.txt
@@ -64,10 +64,6 @@ FILE fqName:<root> fileName:/destructuringWithUnderscore.kt
         CALL 'public final fun component1 (): kotlin.Int [operator] declared in <root>.B' type=kotlin.Int origin=null
           $this: GET_VAR '<this>: <root>.B declared in <root>.test' type=<root>.B origin=null
           $receiver: GET_VAR 'val tmp_0: <root>.A [val] declared in <root>.test' type=<root>.A origin=null
-      VAR name:_ type:kotlin.Int [val]
-        CALL 'public final fun component2 (): kotlin.Int [operator] declared in <root>.B' type=kotlin.Int origin=null
-          $this: GET_VAR '<this>: <root>.B declared in <root>.test' type=<root>.B origin=null
-          $receiver: GET_VAR 'val tmp_0: <root>.A [val] declared in <root>.test' type=<root>.A origin=null
       VAR name:z type:kotlin.Int [val]
         CALL 'public final fun component3 (): kotlin.Int [operator] declared in <root>.B' type=kotlin.Int origin=null
           $this: GET_VAR '<this>: <root>.B declared in <root>.test' type=<root>.B origin=null
diff --git a/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.kt.txt b/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.kt.txt
index 801757a9b58..23eb3ba3ee1 100644
--- a/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.kt.txt
+++ b/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.kt.txt
@@ -56,7 +56,6 @@ data class A {
 
 var fn: Function1<A, Int>
   field = local fun <anonymous>(<destruct>: A): Int {
-    val _: Int = <destruct>.component1()
     val y: Int = <destruct>.component2()
     return 42.plus(other = y)
   }
diff --git a/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.txt b/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.txt
index ea4206cd8b8..f47ca804e57 100644
--- a/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.txt
+++ b/compiler/testData/ir/irText/lambdas/destructuringInLambda.fir.txt
@@ -142,9 +142,6 @@ FILE fqName:<root> fileName:/destructuringInLambda.kt
           FUN LOCAL_FUNCTION_FOR_LAMBDA name:<anonymous> visibility:local modality:FINAL <> (<destruct>:<root>.A) returnType:kotlin.Int
             VALUE_PARAMETER name:<destruct> index:0 type:<root>.A
             BLOCK_BODY
-              VAR name:_ type:kotlin.Int [val]
-                CALL 'public final fun component1 (): kotlin.Int declared in <root>.A' type=kotlin.Int origin=null
-                  $this: GET_VAR '<destruct>: <root>.A declared in <root>.fn.<anonymous>' type=<root>.A origin=null
               VAR name:y type:kotlin.Int [val]
                 CALL 'public final fun component2 (): kotlin.Int declared in <root>.A' type=kotlin.Int origin=null
                   $this: GET_VAR '<destruct>: <root>.A declared in <root>.fn.<anonymous>' type=<root>.A origin=null