diff --git a/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/common/TailRecursionCallsCollector.kt b/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/common/TailRecursionCallsCollector.kt
new file mode 100644
index 00000000000..eb3883d51fd
--- /dev/null
+++ b/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/common/TailRecursionCallsCollector.kt
@@ -0,0 +1,144 @@
+package org.jetbrains.kotlin.backend.common
+
+import org.jetbrains.kotlin.ir.IrElement
+import org.jetbrains.kotlin.ir.declarations.IrClass
+import org.jetbrains.kotlin.ir.declarations.IrFunction
+import org.jetbrains.kotlin.ir.expressions.*
+import org.jetbrains.kotlin.ir.util.usesDefaultArguments
+import org.jetbrains.kotlin.ir.visitors.IrElementVisitor
+import org.jetbrains.kotlin.resolve.DescriptorUtils
+import org.jetbrains.kotlin.types.typeUtil.isUnit
+
+/**
+ * Collects calls to be treated as tail recursion.
+ * The checks are partially based on the frontend implementation
+ * in `ControlFlowInformationProvider.markAndCheckRecursiveTailCalls()`.
+ *
+ * This analysis is not very precise and can miss some calls.
+ * It is also not guaranteed that each returned call is detected as tail recursion by the frontend.
+ * However any returned call can be correctly optimized as tail recursion.
+ */
+fun collectTailRecursionCalls(irFunction: IrFunction): Set<IrCall> {
+    if (!irFunction.descriptor.isTailrec) {
+        return emptySet()
+    }
+
+    val result = mutableSetOf<IrCall>()
+
+    val visitor = object : IrElementVisitor<Unit, ElementKind> {
+
+        override fun visitElement(element: IrElement, data: ElementKind) {
+            val childKind = ElementKind.NOT_SURE // Not sure by default.
+            element.acceptChildren(this, childKind)
+        }
+
+        override fun visitFunction(declaration: IrFunction, data: ElementKind) {
+            // Ignore local functions.
+        }
+
+        override fun visitClass(declaration: IrClass, data: ElementKind) {
+            // Ignore local classes.
+        }
+
+        override fun visitTry(aTry: IrTry, data: ElementKind) {
+            // We do not support tail calls in try-catch-finally, for simplicity of the mental model
+            // very few cases there would be real tail-calls, and it's often not so easy for the user to see why
+        }
+
+        override fun visitReturn(expression: IrReturn, data: ElementKind) {
+            val valueKind = if (expression.returnTarget == irFunction.descriptor) {
+                ElementKind.TAIL_STATEMENT
+            } else {
+                ElementKind.NOT_SURE
+            }
+            expression.value.accept(this, valueKind)
+        }
+
+        override fun visitContainerExpression(expression: IrContainerExpression, data: ElementKind) {
+            expression.statements.forEachIndexed { index, irStatement ->
+                val statementKind = if (index == expression.statements.lastIndex) {
+                    // The last statement defines the result of the container expression, so it has the same kind.
+                    data
+                } else {
+                    ElementKind.NOT_SURE
+                }
+                irStatement.accept(this, statementKind)
+            }
+        }
+
+        override fun visitWhen(expression: IrWhen, data: ElementKind) {
+            expression.branches.forEach {
+                it.condition.accept(this, ElementKind.NOT_SURE)
+                it.result.accept(this, data)
+            }
+        }
+
+        override fun visitCall(expression: IrCall, data: ElementKind) {
+            expression.acceptChildren(this, ElementKind.NOT_SURE)
+
+            // Is it a tail call?
+            if (data != ElementKind.TAIL_STATEMENT) {
+                return
+            }
+
+            // Is it a recursive call?
+            if (expression.descriptor.original != irFunction.descriptor) {
+                return
+            }
+            // TODO: check type arguments
+
+            if (DescriptorUtils.isOverride(irFunction.descriptor) && expression.usesDefaultArguments()) {
+                // Overridden functions using default arguments at tail call are not included: KT-4285
+                return
+            }
+
+            expression.dispatchReceiver?.let {
+                if (it !is IrGetValue || it.descriptor != irFunction.descriptor.dispatchReceiverParameter) {
+                    // A tail call is not allowed to change dispatch receiver
+                    //   class C {
+                    //       fun foo(other: C) {
+                    //           other.foo(this) // not a tail call
+                    //       }
+                    //   }
+                    return
+                }
+            }
+
+            result.add(expression)
+
+        }
+
+    }
+
+    val body = irFunction.body
+    if (body !is IrBlockBody) {
+        return emptySet() // TODO: should an assert be here instead?
+    }
+
+    body.statements.forEachIndexed { index, irStatement ->
+        val kind = if (index == body.statements.lastIndex && irFunction.descriptor.returnType?.isUnit() == true) {
+            ElementKind.TAIL_STATEMENT
+        } else {
+            ElementKind.NOT_SURE
+        }
+        irStatement.accept(visitor, kind)
+    }
+
+    return result
+}
+
+/**
+ * The kind of IR element used to detect tail calls.
+ */
+private enum class ElementKind {
+    /**
+     * This element is the last statement to be executed before the return from the function.
+     * If the return type is not `Unit`, the result of this statement defines the result of the entire function.
+     */
+    TAIL_STATEMENT,
+
+    /**
+     * Not sure if the element meets the requirements to be [TAIL_STATEMENT].
+     */
+    NOT_SURE
+}
diff --git a/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/ir/util/IrUtils.kt b/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/ir/util/IrUtils.kt
index 3a4358c7ccc..7bb903c3d67 100644
--- a/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/ir/util/IrUtils.kt
+++ b/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/ir/util/IrUtils.kt
@@ -1,10 +1,7 @@
 package org.jetbrains.kotlin.ir.util
 
 import org.jetbrains.kotlin.descriptors.ParameterDescriptor
-import org.jetbrains.kotlin.ir.expressions.IrConst
-import org.jetbrains.kotlin.ir.expressions.IrConstKind
-import org.jetbrains.kotlin.ir.expressions.IrExpression
-import org.jetbrains.kotlin.ir.expressions.IrMemberAccessExpression
+import org.jetbrains.kotlin.ir.expressions.*
 
 /**
  * Binds the arguments explicitly represented in the IR to the parameters of the accessed function.
@@ -63,4 +60,7 @@ internal fun IrMemberAccessExpression.addArguments(args: Map<ParameterDescriptor
 internal fun IrMemberAccessExpression.addArguments(args: List<Pair<ParameterDescriptor, IrExpression>>) =
         this.addArguments(args.toMap())
 
-internal fun IrExpression.isNullConst() = this is IrConst<*> && this.kind == IrConstKind.Null
\ No newline at end of file
+internal fun IrExpression.isNullConst() = this is IrConst<*> && this.kind == IrConstKind.Null
+
+fun IrCall.usesDefaultArguments(): Boolean =
+        this.descriptor.valueParameters.any { this.getValueArgument(it) != null }