diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
index c62e6068d3c..89c75370074 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
@@ -306,7 +306,9 @@ class Fir2IrDeclarationStorage(
                         )
                     }
                 }
-                if (function !is FirAnonymousFunction && containingClass != null && !isStatic) {
+                // See [LocalDeclarationsLowering]: "local function must not have dispatch receiver."
+                val isLocal = function is FirSimpleFunction && function.isLocal
+                if (function !is FirAnonymousFunction && containingClass != null && !isStatic && !isLocal) {
                     dispatchReceiverParameter = declareThisReceiverParameter(
                         symbolTable,
                         thisType = containingClass.thisReceiver?.type ?: error("No this receiver"),
diff --git a/compiler/testData/codegen/box/closures/closureInsideConstrucor.kt b/compiler/testData/codegen/box/closures/closureInsideConstrucor.kt
index f5215c56a61..38192dd47b0 100644
--- a/compiler/testData/codegen/box/closures/closureInsideConstrucor.kt
+++ b/compiler/testData/codegen/box/closures/closureInsideConstrucor.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 //adopted snippet from kdoc
 open class KModel {
     val sourcesInfo: String
diff --git a/compiler/testData/codegen/box/closures/localFunInInit.kt b/compiler/testData/codegen/box/closures/localFunInInit.kt
index 0f81d73138b..12ef89bf126 100644
--- a/compiler/testData/codegen/box/closures/localFunInInit.kt
+++ b/compiler/testData/codegen/box/closures/localFunInInit.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class A {
     val result: String
     init {
diff --git a/compiler/testData/codegen/box/closures/localFunctionInInitBlock.kt b/compiler/testData/codegen/box/closures/localFunctionInInitBlock.kt
index 236932f6625..00f939c4b4c 100644
--- a/compiler/testData/codegen/box/closures/localFunctionInInitBlock.kt
+++ b/compiler/testData/codegen/box/closures/localFunctionInInitBlock.kt
@@ -1,5 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
-
 lateinit var result1: String
 lateinit var result2: String
 
diff --git a/compiler/testData/codegen/box/enum/kt7257_namedLocalFun.kt b/compiler/testData/codegen/box/enum/kt7257_namedLocalFun.kt
index b030fb8fc50..5438d725fba 100644
--- a/compiler/testData/codegen/box/enum/kt7257_namedLocalFun.kt
+++ b/compiler/testData/codegen/box/enum/kt7257_namedLocalFun.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 enum class X {
     B {
         val value2 = "K"
diff --git a/compiler/testData/codegen/box/functions/localFunctions/localFunctionInConstructor.kt b/compiler/testData/codegen/box/functions/localFunctions/localFunctionInConstructor.kt
index c2938e53c40..5f294911561 100644
--- a/compiler/testData/codegen/box/functions/localFunctions/localFunctionInConstructor.kt
+++ b/compiler/testData/codegen/box/functions/localFunctions/localFunctionInConstructor.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 class Test {
 
     val property:Int
diff --git a/compiler/testData/codegen/box/objects/interfaceCompanionObjectReference.kt b/compiler/testData/codegen/box/objects/interfaceCompanionObjectReference.kt
index 03a979c38e2..34e65303514 100644
--- a/compiler/testData/codegen/box/objects/interfaceCompanionObjectReference.kt
+++ b/compiler/testData/codegen/box/objects/interfaceCompanionObjectReference.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NestedClassesInAnnotations
-// IGNORE_BACKEND_FIR: JVM_IR
 // WITH_RUNTIME
 
 import kotlin.test.*
diff --git a/compiler/testData/codegen/box/objects/localFunctionInObjectInitializer_kt4516.kt b/compiler/testData/codegen/box/objects/localFunctionInObjectInitializer_kt4516.kt
index 8bf2453608a..b86b48aee52 100644
--- a/compiler/testData/codegen/box/objects/localFunctionInObjectInitializer_kt4516.kt
+++ b/compiler/testData/codegen/box/objects/localFunctionInObjectInitializer_kt4516.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND_FIR: JVM_IR
 // KJS_WITH_FULL_RUNTIME
 
 object O {