diff --git a/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineAny.kt b/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineAny.kt
index a50e9afaef7..a1f341d3edc 100644
--- a/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineAny.kt
+++ b/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineAny.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // WITH_COROUTINES
 // COMMON_COROUTINES_TEST
diff --git a/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineInt.kt b/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineInt.kt
index 905cc81ea4b..f9bf01661d4 100644
--- a/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineInt.kt
+++ b/compiler/testData/codegen/box/coroutines/inlineClasses/boxUnboxInsideCoroutine_InlineInt.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // WITH_COROUTINES
 // COMMON_COROUTINES_TEST
diff --git a/compiler/testData/codegen/box/inlineClasses/boundCallableReferencePassedToInlineFunction.kt b/compiler/testData/codegen/box/inlineClasses/boundCallableReferencePassedToInlineFunction.kt
index 63dc1d86e76..2843b975a31 100644
--- a/compiler/testData/codegen/box/inlineClasses/boundCallableReferencePassedToInlineFunction.kt
+++ b/compiler/testData/codegen/box/inlineClasses/boundCallableReferencePassedToInlineFunction.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 
 inline class IcInt(val i: Int) {
diff --git a/compiler/testData/codegen/box/inlineClasses/boxNullableValueOfInlineClassWithNonNullUnderlyingType.kt b/compiler/testData/codegen/box/inlineClasses/boxNullableValueOfInlineClassWithNonNullUnderlyingType.kt
index 568411366ac..1a79022a471 100644
--- a/compiler/testData/codegen/box/inlineClasses/boxNullableValueOfInlineClassWithNonNullUnderlyingType.kt
+++ b/compiler/testData/codegen/box/inlineClasses/boxNullableValueOfInlineClassWithNonNullUnderlyingType.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 class BoxT<T>(val boxed: T)
 class BoxAny(val boxed: Any?)
diff --git a/compiler/testData/codegen/box/inlineClasses/defaultParameterValues/inlineClassPrimaryConstructorWithInlineClassValue.kt b/compiler/testData/codegen/box/inlineClasses/defaultParameterValues/inlineClassPrimaryConstructorWithInlineClassValue.kt
index fb6e55bfd0c..aa9d5033553 100644
--- a/compiler/testData/codegen/box/inlineClasses/defaultParameterValues/inlineClassPrimaryConstructorWithInlineClassValue.kt
+++ b/compiler/testData/codegen/box/inlineClasses/defaultParameterValues/inlineClassPrimaryConstructorWithInlineClassValue.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Inner(val result: String)
 
diff --git a/compiler/testData/codegen/box/inlineClasses/equalityChecksInlineClassNonNull.kt b/compiler/testData/codegen/box/inlineClasses/equalityChecksInlineClassNonNull.kt
index 4f943a47185..5de9ddef6c6 100644
--- a/compiler/testData/codegen/box/inlineClasses/equalityChecksInlineClassNonNull.kt
+++ b/compiler/testData/codegen/box/inlineClasses/equalityChecksInlineClassNonNull.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Inner(val w: String)
 inline class A(val x: Inner)
diff --git a/compiler/testData/codegen/box/inlineClasses/equalityChecksNegatedInlineClassNonNull.kt b/compiler/testData/codegen/box/inlineClasses/equalityChecksNegatedInlineClassNonNull.kt
index 12d25724b92..6fe87b662ed 100644
--- a/compiler/testData/codegen/box/inlineClasses/equalityChecksNegatedInlineClassNonNull.kt
+++ b/compiler/testData/codegen/box/inlineClasses/equalityChecksNegatedInlineClassNonNull.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Inner(val w: String)
 inline class A(val x: Inner)
diff --git a/compiler/testData/codegen/box/inlineClasses/equalsEvaluationOrderInlineClass.kt b/compiler/testData/codegen/box/inlineClasses/equalsEvaluationOrderInlineClass.kt
index ca059b63557..7fc6d414460 100644
--- a/compiler/testData/codegen/box/inlineClasses/equalsEvaluationOrderInlineClass.kt
+++ b/compiler/testData/codegen/box/inlineClasses/equalsEvaluationOrderInlineClass.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Inner(val x: Int)
 inline class A(val x: Inner)
diff --git a/compiler/testData/codegen/box/inlineClasses/kt26103.kt b/compiler/testData/codegen/box/inlineClasses/kt26103.kt
index e19122dcc0c..28e6511bee3 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt26103.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt26103.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // KJS_WITH_FULL_RUNTIME
 // !LANGUAGE: +InlineClasses
 // WITH_RUNTIME
diff --git a/compiler/testData/codegen/box/inlineClasses/kt26103_original.kt b/compiler/testData/codegen/box/inlineClasses/kt26103_original.kt
index 7340a7fcd32..0be2c6752ba 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt26103_original.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt26103_original.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 
 inline class Foo<T>(val x: Int)
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27096.kt b/compiler/testData/codegen/box/inlineClasses/kt27096.kt
index 39f4015b019..c85cb433458 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27096.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27096.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // KJS_WITH_FULL_RUNTIME
 // !LANGUAGE: +InlineClasses
 // WITH_RUNTIME
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27096_enum.kt b/compiler/testData/codegen/box/inlineClasses/kt27096_enum.kt
index 19e216a1ed3..22f381b54e0 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27096_enum.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27096_enum.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 enum class En { N, A, B, C }
 
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27096_functional.kt b/compiler/testData/codegen/box/inlineClasses/kt27096_functional.kt
index a51a1e1fc57..f6c410d8e49 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27096_functional.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27096_functional.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Z1(val x: () -> String)
 inline class Z2(val z: Z1)
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27096_nullablePrimitive.kt b/compiler/testData/codegen/box/inlineClasses/kt27096_nullablePrimitive.kt
index 0841c2bd96c..45fad644c6d 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27096_nullablePrimitive.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27096_nullablePrimitive.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Z1(val x: Int?)
 inline class Z2(val z: Z1)
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27096_nullableReference.kt b/compiler/testData/codegen/box/inlineClasses/kt27096_nullableReference.kt
index f803bb6fc2a..1fbeae87229 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27096_nullableReference.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27096_nullableReference.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Z1(val x: String?)
 inline class Z2(val z: Z1)
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27096_primitive.kt b/compiler/testData/codegen/box/inlineClasses/kt27096_primitive.kt
index 561662bd932..fa29779adf9 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27096_primitive.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27096_primitive.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Z1(val x: Int)
 inline class Z2(val z: Z1)
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27096_reference.kt b/compiler/testData/codegen/box/inlineClasses/kt27096_reference.kt
index d3b4714f9ab..9679a5e0e1e 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27096_reference.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27096_reference.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Z1(val x: String)
 inline class Z2(val z: Z1)
diff --git a/compiler/testData/codegen/box/inlineClasses/kt27132.kt b/compiler/testData/codegen/box/inlineClasses/kt27132.kt
index 892993ba393..8d6916f8e7d 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt27132.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt27132.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // KJS_WITH_FULL_RUNTIME
 // !LANGUAGE: +InlineClasses
 // WITH_RUNTIME
diff --git a/compiler/testData/codegen/box/inlineClasses/kt28405.kt b/compiler/testData/codegen/box/inlineClasses/kt28405.kt
index f8eeac49418..448ed6fea8f 100644
--- a/compiler/testData/codegen/box/inlineClasses/kt28405.kt
+++ b/compiler/testData/codegen/box/inlineClasses/kt28405.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // KJS_WITH_FULL_RUNTIME
 
diff --git a/compiler/testData/codegen/box/inlineClasses/mappingOfBoxedFlexibleInlineClassType.kt b/compiler/testData/codegen/box/inlineClasses/mappingOfBoxedFlexibleInlineClassType.kt
index 350541294af..6f686d9ce72 100644
--- a/compiler/testData/codegen/box/inlineClasses/mappingOfBoxedFlexibleInlineClassType.kt
+++ b/compiler/testData/codegen/box/inlineClasses/mappingOfBoxedFlexibleInlineClassType.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 // TARGET_BACKEND: JVM
 
diff --git a/compiler/testData/codegen/box/inlineClasses/nullableWrapperEquality.kt b/compiler/testData/codegen/box/inlineClasses/nullableWrapperEquality.kt
index 7527759c8fd..a075ffe69a1 100644
--- a/compiler/testData/codegen/box/inlineClasses/nullableWrapperEquality.kt
+++ b/compiler/testData/codegen/box/inlineClasses/nullableWrapperEquality.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Z1(val x: String)
 inline class ZN(val z: Z1?)
diff --git a/compiler/testData/codegen/box/inlineClasses/unboxNullableValueOfInlineClassWithNonNullUnderlyingType.kt b/compiler/testData/codegen/box/inlineClasses/unboxNullableValueOfInlineClassWithNonNullUnderlyingType.kt
index 4869aa54d0f..e120b9bb983 100644
--- a/compiler/testData/codegen/box/inlineClasses/unboxNullableValueOfInlineClassWithNonNullUnderlyingType.kt
+++ b/compiler/testData/codegen/box/inlineClasses/unboxNullableValueOfInlineClassWithNonNullUnderlyingType.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 class BoxT<T>(val boxed: T)
 class BoxAny(val boxed: Any?)
diff --git a/compiler/testData/codegen/box/reflection/call/inlineClasses/constructorWithInlineClassParameters.kt b/compiler/testData/codegen/box/reflection/call/inlineClasses/constructorWithInlineClassParameters.kt
index 253a6b5b4aa..afd064f8144 100644
--- a/compiler/testData/codegen/box/reflection/call/inlineClasses/constructorWithInlineClassParameters.kt
+++ b/compiler/testData/codegen/box/reflection/call/inlineClasses/constructorWithInlineClassParameters.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JS_IR, JS, NATIVE
 // IGNORE_BACKEND: JS_IR_ES6
 // WITH_REFLECT
diff --git a/compiler/testData/codegen/box/reflection/call/inlineClasses/inlineClassConstructor.kt b/compiler/testData/codegen/box/reflection/call/inlineClasses/inlineClassConstructor.kt
index 7b979a6d23d..19467f39aa0 100644
--- a/compiler/testData/codegen/box/reflection/call/inlineClasses/inlineClassConstructor.kt
+++ b/compiler/testData/codegen/box/reflection/call/inlineClasses/inlineClassConstructor.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JS_IR, JS, NATIVE
 // IGNORE_BACKEND: JS_IR_ES6
 // WITH_REFLECT
diff --git a/compiler/testData/codegen/box/reflection/call/inlineClasses/primaryValOfInlineClass.kt b/compiler/testData/codegen/box/reflection/call/inlineClasses/primaryValOfInlineClass.kt
index 29ba00ee9cc..89156e987e5 100644
--- a/compiler/testData/codegen/box/reflection/call/inlineClasses/primaryValOfInlineClass.kt
+++ b/compiler/testData/codegen/box/reflection/call/inlineClasses/primaryValOfInlineClass.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JS_IR, JS, NATIVE
 // IGNORE_BACKEND: JS_IR_ES6
 // WITH_REFLECT
diff --git a/compiler/testData/codegen/box/unsignedTypes/equalsImplForInlineClassWrappingNullableInlineClass.kt b/compiler/testData/codegen/box/unsignedTypes/equalsImplForInlineClassWrappingNullableInlineClass.kt
index 35665550457..becf919b9bc 100644
--- a/compiler/testData/codegen/box/unsignedTypes/equalsImplForInlineClassWrappingNullableInlineClass.kt
+++ b/compiler/testData/codegen/box/unsignedTypes/equalsImplForInlineClassWrappingNullableInlineClass.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +InlineClasses
-// IGNORE_BACKEND_FIR: JVM_IR
 
 inline class Z(val x: Int)
 inline class NZ1(val nz: Z?)
diff --git a/core/descriptors/src/org/jetbrains/kotlin/resolve/inlineClassesUtils.kt b/core/descriptors/src/org/jetbrains/kotlin/resolve/inlineClassesUtils.kt
index 54b4a0c7b5b..91d6094ee33 100644
--- a/core/descriptors/src/org/jetbrains/kotlin/resolve/inlineClassesUtils.kt
+++ b/core/descriptors/src/org/jetbrains/kotlin/resolve/inlineClassesUtils.kt
@@ -8,7 +8,9 @@ package org.jetbrains.kotlin.resolve
 import org.jetbrains.kotlin.descriptors.*
 import org.jetbrains.kotlin.incremental.components.NoLookupLocation
 import org.jetbrains.kotlin.types.KotlinType
+import org.jetbrains.kotlin.types.TypeSubstitutor
 import org.jetbrains.kotlin.types.TypeUtils
+import org.jetbrains.kotlin.types.Variance
 import org.jetbrains.kotlin.utils.addToStdlib.safeAs
 
 fun ClassDescriptor.underlyingRepresentation(): ValueParameterDescriptor? {
@@ -28,7 +30,7 @@ fun KotlinType.isInlineClassType(): Boolean = constructor.declarationDescriptor?
 
 fun KotlinType.substitutedUnderlyingType(): KotlinType? {
     val parameter = unsubstitutedUnderlyingParameter() ?: return null
-    return memberScope.getContributedVariables(parameter.name, NoLookupLocation.FOR_ALREADY_TRACKED).singleOrNull()?.type
+    return TypeSubstitutor.create(this).substitute(parameter.type, Variance.INVARIANT)
 }
 
 fun KotlinType.isRecursiveInlineClassType() =