diff --git a/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/samConversionUtils.kt b/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/samConversionUtils.kt
index 84c265e4630..3cf482e2bff 100644
--- a/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/samConversionUtils.kt
+++ b/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/samConversionUtils.kt
@@ -6,6 +6,7 @@
 package org.jetbrains.kotlin.resolve.calls.components
 
 import org.jetbrains.kotlin.builtins.isFunctionType
+import org.jetbrains.kotlin.builtins.isFunctionTypeOrSubtype
 import org.jetbrains.kotlin.config.LanguageFeature
 import org.jetbrains.kotlin.descriptors.ClassDescriptor
 import org.jetbrains.kotlin.descriptors.ParameterDescriptor
@@ -16,21 +17,46 @@ import org.jetbrains.kotlin.resolve.sam.getFunctionTypeForPossibleSamType
 import org.jetbrains.kotlin.types.UnwrappedType
 import org.jetbrains.kotlin.types.typeUtil.isNothing
 
+object SamTypeConversions {
+    fun conversionMightBeNeededBeforeSubtypingCheck(argument: KotlinCallArgument): Boolean {
+        return when (argument) {
+            is SimpleKotlinCallArgument -> argument.receiver.stableType.isFunctionType
+            is LambdaKotlinCallArgument, is CallableReferenceKotlinCallArgument -> true
+            else -> false
+        }
+    }
+
+    fun conversionMightBeNeededAfterSubtypingCheck(argument: KotlinCallArgument): Boolean {
+        return argument is SimpleKotlinCallArgument && argument.receiver.stableType.isFunctionTypeOrSubtype
+    }
+
+
+    fun conversionDefinitelyNotNeeded(
+        candidate: KotlinResolutionCandidate,
+        candidateParameter: ParameterDescriptor
+    ): Boolean {
+        val callComponents = candidate.callComponents
+        val generatingAdditionalSamCandidateIsEnabled =
+            !callComponents.languageVersionSettings.supportsFeature(LanguageFeature.SamConversionPerArgument) &&
+                    !callComponents.languageVersionSettings.supportsFeature(LanguageFeature.ProhibitVarargAsArrayAfterSamArgument)
+
+        if (generatingAdditionalSamCandidateIsEnabled) return true
+        if (candidateParameter.type.isNothing()) return true
+
+        val samConversionOracle = callComponents.samConversionOracle
+        if (!callComponents.languageVersionSettings.supportsFeature(LanguageFeature.SamConversionForKotlinFunctions)) {
+            if (!samConversionOracle.shouldRunSamConversionForFunction(candidate.resolvedCall.candidateDescriptor)) return true
+        }
+
+        return false
+    }
+}
+
 fun KotlinResolutionCandidate.getExpectedTypeWithSAMConversion(
     argument: KotlinCallArgument,
     candidateParameter: ParameterDescriptor
 ): UnwrappedType? {
-    val generatingAdditionalSamCandidateIsEnabled =
-        !callComponents.languageVersionSettings.supportsFeature(LanguageFeature.SamConversionPerArgument) &&
-                !callComponents.languageVersionSettings.supportsFeature(LanguageFeature.ProhibitVarargAsArrayAfterSamArgument)
-
-    if (generatingAdditionalSamCandidateIsEnabled) return null
-    if (candidateParameter.type.isNothing()) return null
-
-    val samConversionOracle = callComponents.samConversionOracle
-    if (!callComponents.languageVersionSettings.supportsFeature(LanguageFeature.SamConversionForKotlinFunctions)) {
-        if (!samConversionOracle.shouldRunSamConversionForFunction(resolvedCall.candidateDescriptor)) return null
-    }
+    if (SamTypeConversions.conversionDefinitelyNotNeeded(this, candidateParameter)) return null
 
     val argumentIsFunctional = when (argument) {
         is SimpleKotlinCallArgument -> argument.receiver.stableType.isFunctionType
@@ -42,11 +68,17 @@ fun KotlinResolutionCandidate.getExpectedTypeWithSAMConversion(
     val originalExpectedType = argument.getExpectedType(candidateParameter.original, callComponents.languageVersionSettings)
 
     val convertedTypeByOriginal =
-        callComponents.samConversionResolver.getFunctionTypeForPossibleSamType(originalExpectedType, samConversionOracle) ?: return null
+        callComponents.samConversionResolver.getFunctionTypeForPossibleSamType(
+            originalExpectedType,
+            callComponents.samConversionOracle
+        ) ?: return null
 
     val candidateExpectedType = argument.getExpectedType(candidateParameter, callComponents.languageVersionSettings)
     val convertedTypeByCandidate =
-        callComponents.samConversionResolver.getFunctionTypeForPossibleSamType(candidateExpectedType, samConversionOracle)
+        callComponents.samConversionResolver.getFunctionTypeForPossibleSamType(
+            candidateExpectedType,
+            callComponents.samConversionOracle
+        )
 
     assert(candidateExpectedType.constructor == originalExpectedType.constructor && convertedTypeByCandidate != null) {
         "If original type is SAM type, then candidate should have same type constructor and corresponding function type\n" +
diff --git a/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/suspendConversionUtils.kt b/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/suspendConversionUtils.kt
index 525a953c69a..a53a9670f6a 100644
--- a/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/suspendConversionUtils.kt
+++ b/compiler/resolution/src/org/jetbrains/kotlin/resolve/calls/components/suspendConversionUtils.kt
@@ -11,21 +11,37 @@ import org.jetbrains.kotlin.descriptors.ParameterDescriptor
 import org.jetbrains.kotlin.resolve.calls.model.*
 import org.jetbrains.kotlin.types.UnwrappedType
 
+object SuspendTypeConversions {
+    fun conversionDefinitelyNotNeeded(
+        candidate: KotlinResolutionCandidate,
+        argument: KotlinCallArgument,
+        candidateParameter: ParameterDescriptor
+    ): Boolean {
+        if (!candidate.callComponents.languageVersionSettings.supportsFeature(LanguageFeature.SuspendConversion)) return true
+
+        if (argument !is SimpleKotlinCallArgument) return true
+
+        val argumentType = argument.receiver.stableType
+        if (!argumentType.isFunctionType) return true
+        if (argumentType.isSuspendFunctionType) return true
+
+        if (!candidateParameter.type.isSuspendFunctionType) return true
+
+        return false
+    }
+
+    fun KotlinResolutionCandidate.conversionMightBeNeededBeforeSubtypingCheck(): Boolean = true
+    fun KotlinResolutionCandidate.conversionMightBeNeededAfterSubtypingCheck(): Boolean = false
+}
+
+
 fun KotlinResolutionCandidate.getExpectedTypeWithSuspendConversion(
     argument: KotlinCallArgument,
     candidateParameter: ParameterDescriptor
 ): UnwrappedType? {
-    if (!callComponents.languageVersionSettings.supportsFeature(LanguageFeature.SuspendConversion)) return null
-
-    if (argument !is SimpleKotlinCallArgument) return null
-
-    val argumentType = argument.receiver.stableType
-    if (!argumentType.isFunctionType) return null
-    if (argumentType.isSuspendFunctionType) return null
+    if (SuspendTypeConversions.conversionDefinitelyNotNeeded(this, argument, candidateParameter)) return null
 
     val parameterType = candidateParameter.type
-    if (!parameterType.isSuspendFunctionType) return null
-
     val nonSuspendParameterType = createFunctionType(
         callComponents.builtIns,
         parameterType.annotations,