diff --git a/compiler/ir/backend.js/build.gradle.kts b/compiler/ir/backend.js/build.gradle.kts
index 7c4b4f41bbf..5e6a9120663 100644
--- a/compiler/ir/backend.js/build.gradle.kts
+++ b/compiler/ir/backend.js/build.gradle.kts
@@ -9,6 +9,7 @@ dependencies {
     api(project(":compiler:backend-common"))
     api(project(":compiler:ir.tree"))
     api(project(":compiler:ir.backend.common"))
+    api(project(":compiler:ir.inline"))
     api(project(":compiler:ir.serialization.common"))
     api(project(":compiler:ir.serialization.js"))
     api(project(":js:js.ast"))
diff --git a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt
index 41953eca011..4fd9ac4769b 100644
--- a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt
+++ b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt
@@ -8,7 +8,6 @@ package org.jetbrains.kotlin.ir.backend.js
 import org.jetbrains.kotlin.backend.common.lower.*
 import org.jetbrains.kotlin.backend.common.lower.coroutines.AddContinuationToLocalSuspendFunctionsLowering
 import org.jetbrains.kotlin.backend.common.lower.coroutines.AddContinuationToNonLocalSuspendFunctionsLowering
-import org.jetbrains.kotlin.backend.common.lower.inline.FunctionInlining
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesExtractionFromInlineFunctionsLowering
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesInInlineFunctionsLowering
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesInInlineLambdasLowering
@@ -22,6 +21,7 @@ import org.jetbrains.kotlin.ir.backend.js.lower.coroutines.*
 import org.jetbrains.kotlin.ir.backend.js.lower.inline.*
 import org.jetbrains.kotlin.ir.backend.js.utils.compileSuspendAsJsGenerator
 import org.jetbrains.kotlin.ir.declarations.IrModuleFragment
+import org.jetbrains.kotlin.ir.inline.FunctionInlining
 import org.jetbrains.kotlin.ir.interpreter.IrInterpreterConfiguration
 import org.jetbrains.kotlin.platform.js.JsPlatforms
 
diff --git a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/inline/SaveInlineFunctionsBeforeInlining.kt b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/inline/SaveInlineFunctionsBeforeInlining.kt
index 5fc2f31452f..cbc6ba5f4d3 100644
--- a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/inline/SaveInlineFunctionsBeforeInlining.kt
+++ b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/inline/SaveInlineFunctionsBeforeInlining.kt
@@ -6,11 +6,11 @@
 package org.jetbrains.kotlin.ir.backend.js.lower.inline
 
 import org.jetbrains.kotlin.backend.common.DeclarationTransformer
-import org.jetbrains.kotlin.backend.common.lower.inline.InlineFunctionResolverReplacingCoroutineIntrinsics
 import org.jetbrains.kotlin.ir.backend.js.JsIrBackendContext
 import org.jetbrains.kotlin.ir.declarations.IrDeclaration
 import org.jetbrains.kotlin.ir.declarations.IrFunction
 import org.jetbrains.kotlin.ir.deepCopyWithVariables
+import org.jetbrains.kotlin.ir.inline.InlineFunctionResolverReplacingCoroutineIntrinsics
 import org.jetbrains.kotlin.ir.symbols.IrFunctionSymbol
 import org.jetbrains.kotlin.ir.util.patchDeclarationParents
 
diff --git a/compiler/ir/backend.jvm/lower/build.gradle.kts b/compiler/ir/backend.jvm/lower/build.gradle.kts
index a19a5fb6a34..959d1a666b0 100644
--- a/compiler/ir/backend.jvm/lower/build.gradle.kts
+++ b/compiler/ir/backend.jvm/lower/build.gradle.kts
@@ -6,6 +6,7 @@ plugins {
 dependencies {
     api(project(":compiler:ir.tree"))
     api(project(":compiler:ir.backend.common"))
+    api(project(":compiler:ir.inline"))
     api(project(":compiler:backend.jvm"))
     compileOnly(intellijCore())
 }
diff --git a/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/JvmLoweringPhases.kt b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/JvmLoweringPhases.kt
index fc235ab1532..b5616ac6b66 100644
--- a/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/JvmLoweringPhases.kt
+++ b/compiler/ir/backend.jvm/lower/src/org/jetbrains/kotlin/backend/jvm/JvmLoweringPhases.kt
@@ -9,8 +9,6 @@ import org.jetbrains.kotlin.backend.common.CommonBackendContext
 import org.jetbrains.kotlin.backend.common.FileLoweringPass
 import org.jetbrains.kotlin.backend.common.checkDeclarationParents
 import org.jetbrains.kotlin.backend.common.lower.*
-import org.jetbrains.kotlin.backend.common.lower.inline.FunctionInlining
-import org.jetbrains.kotlin.backend.common.lower.inline.InlineFunctionResolver
 import org.jetbrains.kotlin.backend.common.lower.loops.forLoopsPhase
 import org.jetbrains.kotlin.backend.common.phaser.*
 import org.jetbrains.kotlin.backend.jvm.ir.constantValue
@@ -19,6 +17,7 @@ import org.jetbrains.kotlin.backend.jvm.lower.*
 import org.jetbrains.kotlin.descriptors.DescriptorVisibilities
 import org.jetbrains.kotlin.descriptors.DescriptorVisibility
 import org.jetbrains.kotlin.ir.declarations.*
+import org.jetbrains.kotlin.ir.inline.FunctionInlining
 import org.jetbrains.kotlin.ir.symbols.IrFunctionSymbol
 import org.jetbrains.kotlin.ir.symbols.IrValueSymbol
 import org.jetbrains.kotlin.ir.util.PatchDeclarationParentsVisitor
diff --git a/compiler/ir/backend.wasm/build.gradle.kts b/compiler/ir/backend.wasm/build.gradle.kts
index 8008d985c65..f021c4458b4 100644
--- a/compiler/ir/backend.wasm/build.gradle.kts
+++ b/compiler/ir/backend.wasm/build.gradle.kts
@@ -9,6 +9,7 @@ dependencies {
     api(project(":compiler:backend-common"))
     api(project(":compiler:ir.tree"))
     api(project(":compiler:ir.backend.common"))
+    api(project(":compiler:ir.inline"))
     api(project(":compiler:ir.serialization.common"))
     api(project(":compiler:ir.serialization.js"))
     api(project(":js:js.ast"))
diff --git a/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt
index 876cc78f3ba..4f74a00f615 100644
--- a/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt
+++ b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/WasmLoweringPhases.kt
@@ -7,7 +7,6 @@ package org.jetbrains.kotlin.backend.wasm
 
 import org.jetbrains.kotlin.backend.common.lower.*
 import org.jetbrains.kotlin.backend.common.lower.coroutines.AddContinuationToNonLocalSuspendFunctionsLowering
-import org.jetbrains.kotlin.backend.common.lower.inline.FunctionInlining
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesExtractionFromInlineFunctionsLowering
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesInInlineFunctionsLowering
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesInInlineLambdasLowering
@@ -21,6 +20,7 @@ import org.jetbrains.kotlin.ir.backend.js.lower.coroutines.JsSuspendFunctionsLow
 import org.jetbrains.kotlin.ir.backend.js.lower.inline.RemoveInlineDeclarationsWithReifiedTypeParametersLowering
 import org.jetbrains.kotlin.ir.backend.wasm.lower.generateMainFunctionCalls
 import org.jetbrains.kotlin.ir.declarations.IrModuleFragment
+import org.jetbrains.kotlin.ir.inline.FunctionInlining
 import org.jetbrains.kotlin.ir.interpreter.IrInterpreterConfiguration
 import org.jetbrains.kotlin.ir.util.patchDeclarationParents
 import org.jetbrains.kotlin.platform.WasmPlatform
diff --git a/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/lower/WasmInlineFunctionResolver.kt b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/lower/WasmInlineFunctionResolver.kt
index 06edace04e5..ad98f5e1c35 100644
--- a/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/lower/WasmInlineFunctionResolver.kt
+++ b/compiler/ir/backend.wasm/src/org/jetbrains/kotlin/backend/wasm/lower/WasmInlineFunctionResolver.kt
@@ -5,8 +5,8 @@
 
 package org.jetbrains.kotlin.backend.wasm.lower
 
-import org.jetbrains.kotlin.backend.common.lower.inline.InlineFunctionResolverReplacingCoroutineIntrinsics
 import org.jetbrains.kotlin.backend.wasm.WasmBackendContext
+import org.jetbrains.kotlin.ir.inline.InlineFunctionResolverReplacingCoroutineIntrinsics
 import org.jetbrains.kotlin.ir.symbols.IrFunctionSymbol
 
 class WasmInlineFunctionResolver(context: WasmBackendContext) : InlineFunctionResolverReplacingCoroutineIntrinsics(context) {
diff --git a/compiler/ir/ir.inline/build.gradle.kts b/compiler/ir/ir.inline/build.gradle.kts
index 2dd2e453202..6597f5b926c 100644
--- a/compiler/ir/ir.inline/build.gradle.kts
+++ b/compiler/ir/ir.inline/build.gradle.kts
@@ -5,6 +5,7 @@ plugins {
 
 dependencies {
     compileOnly(project(":compiler:ir.tree"))
+    compileOnly(project(":compiler:ir.backend.common"))
 }
 
 optInToUnsafeDuringIrConstructionAPI()
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/inline/DeepCopyIrTreeWithDescriptors.kt b/compiler/ir/ir.inline/src/org/jetbrains/kotlin/ir/inline/DeepCopyIrTreeWithDescriptors.kt
similarity index 98%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/inline/DeepCopyIrTreeWithDescriptors.kt
rename to compiler/ir/ir.inline/src/org/jetbrains/kotlin/ir/inline/DeepCopyIrTreeWithDescriptors.kt
index 3c0d8682c7c..b036326f91a 100644
--- a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/inline/DeepCopyIrTreeWithDescriptors.kt
+++ b/compiler/ir/ir.inline/src/org/jetbrains/kotlin/ir/inline/DeepCopyIrTreeWithDescriptors.kt
@@ -1,9 +1,9 @@
 /*
- * Copyright 2010-2019 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Copyright 2010-2024 JetBrains s.r.o. and Kotlin Programming Language contributors.
  * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
  */
 
-package org.jetbrains.kotlin.backend.common.lower.inline
+package org.jetbrains.kotlin.ir.inline
 
 import org.jetbrains.kotlin.backend.common.ir.Symbols
 import org.jetbrains.kotlin.ir.IrElement
diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/inline/FunctionInlining.kt b/compiler/ir/ir.inline/src/org/jetbrains/kotlin/ir/inline/FunctionInlining.kt
similarity index 99%
rename from compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/inline/FunctionInlining.kt
rename to compiler/ir/ir.inline/src/org/jetbrains/kotlin/ir/inline/FunctionInlining.kt
index ff9b949fb38..20a37a46aec 100644
--- a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/inline/FunctionInlining.kt
+++ b/compiler/ir/ir.inline/src/org/jetbrains/kotlin/ir/inline/FunctionInlining.kt
@@ -1,9 +1,9 @@
 /*
- * Copyright 2010-2021 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Copyright 2010-2024 JetBrains s.r.o. and Kotlin Programming Language contributors.
  * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
  */
 
-package org.jetbrains.kotlin.backend.common.lower.inline
+package org.jetbrains.kotlin.ir.inline
 
 
 import org.jetbrains.kotlin.backend.common.BodyLoweringPass
diff --git a/kotlin-native/backend.native/build.gradle b/kotlin-native/backend.native/build.gradle
index a2a67fd4e81..ef91abb1de6 100644
--- a/kotlin-native/backend.native/build.gradle
+++ b/kotlin-native/backend.native/build.gradle
@@ -164,6 +164,7 @@ dependencies {
     compilerApi project(":core:compiler.common.native")
     compilerApi project(":compiler:ir.tree")
     compilerApi project(":compiler:ir.backend.common")
+    compilerApi project(":compiler:ir.inline")
     compilerApi project(":compiler:ir.objcinterop")
     compilerApi project(":compiler:util")
     compilerApi project(":native:frontend.native")
diff --git a/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/driver/phases/NativeLoweringPhases.kt b/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/driver/phases/NativeLoweringPhases.kt
index 5e3dac5e7c2..8aa8ec847b1 100644
--- a/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/driver/phases/NativeLoweringPhases.kt
+++ b/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/driver/phases/NativeLoweringPhases.kt
@@ -9,7 +9,7 @@ import org.jetbrains.kotlin.backend.common.BodyLoweringPass
 import org.jetbrains.kotlin.backend.common.FileLoweringPass
 import org.jetbrains.kotlin.backend.common.lower.*
 import org.jetbrains.kotlin.backend.common.lower.coroutines.AddContinuationToNonLocalSuspendFunctionsLowering
-import org.jetbrains.kotlin.backend.common.lower.inline.FunctionInlining
+import org.jetbrains.kotlin.ir.inline.FunctionInlining
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesExtractionFromInlineFunctionsLowering
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesInInlineFunctionsLowering
 import org.jetbrains.kotlin.backend.common.lower.inline.LocalClassesInInlineLambdasLowering
diff --git a/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/lower/NativeInlineFunctionResolver.kt b/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/lower/NativeInlineFunctionResolver.kt
index fe2869709e2..a97e917c748 100644
--- a/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/lower/NativeInlineFunctionResolver.kt
+++ b/kotlin-native/backend.native/compiler/ir/backend.native/src/org/jetbrains/kotlin/backend/konan/lower/NativeInlineFunctionResolver.kt
@@ -12,6 +12,7 @@ import org.jetbrains.kotlin.backend.konan.*
 import org.jetbrains.kotlin.ir.declarations.IrFile
 import org.jetbrains.kotlin.ir.declarations.IrFunction
 import org.jetbrains.kotlin.ir.deepCopyWithVariables
+import org.jetbrains.kotlin.ir.inline.InlineFunctionResolverReplacingCoroutineIntrinsics
 import org.jetbrains.kotlin.ir.symbols.IrFunctionSymbol
 import org.jetbrains.kotlin.ir.util.*