diff --git a/jps/jps-plugin/testData/incremental/inlineFunCallSite/coroutine/directives.txt b/jps/jps-plugin/testData/incremental/inlineFunCallSite/coroutine/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/inlineFunCallSite/coroutine/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/pureKotlin/constantValueChanged/directives.txt b/jps/jps-plugin/testData/incremental/pureKotlin/constantValueChanged/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/pureKotlin/constantValueChanged/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/pureKotlin/inlinePropertyInClass/directives.txt b/jps/jps-plugin/testData/incremental/pureKotlin/inlinePropertyInClass/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/pureKotlin/inlinePropertyInClass/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/pureKotlin/inlinePropertyOnTopLevel/directives.txt b/jps/jps-plugin/testData/incremental/pureKotlin/inlinePropertyOnTopLevel/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/pureKotlin/inlinePropertyOnTopLevel/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/pureKotlin/inlineSuspendFunctionChanged/directives.txt b/jps/jps-plugin/testData/incremental/pureKotlin/inlineSuspendFunctionChanged/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/pureKotlin/inlineSuspendFunctionChanged/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/conflictingPlatformDeclarations/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/conflictingPlatformDeclarations/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/conflictingPlatformDeclarations/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/inlineTopLevelFunctionWithJvmName/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/inlineTopLevelFunctionWithJvmName/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/inlineTopLevelFunctionWithJvmName/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/inlineTopLevelValPropertyWithJvmName/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/inlineTopLevelValPropertyWithJvmName/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/inlineTopLevelValPropertyWithJvmName/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/innerClassNotGeneratedWhenRebuilding/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/innerClassNotGeneratedWhenRebuilding/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/innerClassNotGeneratedWhenRebuilding/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/multifileClassAddTopLevelFunWithDefault/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassAddTopLevelFunWithDefault/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassAddTopLevelFunWithDefault/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileAdded/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileAdded/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileAdded/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileChanged/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileChanged/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileChanged/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileMovedToAnotherMultifileClass/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileMovedToAnotherMultifileClass/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/multifileClassFileMovedToAnotherMultifileClass/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/multifilePackagePartMethodAdded/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/multifilePackagePartMethodAdded/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/multifilePackagePartMethodAdded/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/multifilePartsWithProperties/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/multifilePartsWithProperties/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/multifilePartsWithProperties/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR
diff --git a/jps/jps-plugin/testData/incremental/withJava/other/packageFacadeToClass/directives.txt b/jps/jps-plugin/testData/incremental/withJava/other/packageFacadeToClass/directives.txt
new file mode 100644
index 00000000000..5099b2ad971
--- /dev/null
+++ b/jps/jps-plugin/testData/incremental/withJava/other/packageFacadeToClass/directives.txt
@@ -0,0 +1 @@
+// IGNORE_BACKEND: JVM_IR