diff --git a/plugins/kapt3/kapt3-compiler/test/org/jetbrains/kotlin/kapt3/test/AbstractKotlinKapt3Test.kt b/plugins/kapt3/kapt3-compiler/test/org/jetbrains/kotlin/kapt3/test/AbstractKotlinKapt3Test.kt
index e64756c26f0..6bda5bdb9ff 100644
--- a/plugins/kapt3/kapt3-compiler/test/org/jetbrains/kotlin/kapt3/test/AbstractKotlinKapt3Test.kt
+++ b/plugins/kapt3/kapt3-compiler/test/org/jetbrains/kotlin/kapt3/test/AbstractKotlinKapt3Test.kt
@@ -332,7 +332,16 @@ open class AbstractClassFileToSourceStubConverterTest : AbstractKotlinKapt3Test(
                 }
             }
         }
-        KotlinTestUtils.assertEqualsToFile(txtFile, actual)
+
+        val irTxtFile = File(txtFile.parentFile, txtFile.nameWithoutExtension + "_ir.txt")
+        val expectedFile =
+            if (backend.isIR && irTxtFile.exists()) irTxtFile
+            else txtFile
+        KotlinTestUtils.assertEqualsToFile(expectedFile, actual)
+
+        if (backend.isIR && txtFile.exists() && irTxtFile.exists() && txtFile.readText() == irTxtFile.readText()) {
+            fail("JVM and JVM_IR golden files are identical. Remove $irTxtFile.")
+        }
     }
 }
 
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/dataClass.kt b/plugins/kapt3/kapt3-compiler/testData/converter/dataClass.kt
index b1b72192c6f..0ecf8b8759f 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/dataClass.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/dataClass.kt
@@ -1,5 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
-
 data class User(val firstName: String, val secondName: String, val age: Int) {
     fun procedure() {}
 }
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/dataClass_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/dataClass_ir.txt
new file mode 100644
index 00000000000..14d9b47b116
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/dataClass_ir.txt
@@ -0,0 +1,71 @@
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class User {
+    @org.jetbrains.annotations.NotNull()
+    private final java.lang.String firstName = null;
+    @org.jetbrains.annotations.NotNull()
+    private final java.lang.String secondName = null;
+    private final int age = 0;
+
+    public User(@org.jetbrains.annotations.NotNull()
+    java.lang.String firstName, @org.jetbrains.annotations.NotNull()
+    java.lang.String secondName, int age) {
+        super();
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    public final java.lang.String getFirstName() {
+        return null;
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    public final java.lang.String getSecondName() {
+        return null;
+    }
+
+    public final int getAge() {
+        return 0;
+    }
+
+    public final void procedure() {
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    public final java.lang.String component1() {
+        return null;
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    public final java.lang.String component2() {
+        return null;
+    }
+
+    public final int component3() {
+        return 0;
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    public final User copy(@org.jetbrains.annotations.NotNull()
+    java.lang.String firstName, @org.jetbrains.annotations.NotNull()
+    java.lang.String secondName, int age) {
+        return null;
+    }
+
+    @java.lang.Override()
+    public boolean equals(@org.jetbrains.annotations.Nullable()
+    java.lang.Object other) {
+        return false;
+    }
+
+    @java.lang.Override()
+    public int hashCode() {
+        return 0;
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    @java.lang.Override()
+    public java.lang.String toString() {
+        return null;
+    }
+}
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/inlineClasses.kt b/plugins/kapt3/kapt3-compiler/testData/converter/inlineClasses.kt
index 841b52326b4..f3325ae0896 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/inlineClasses.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/inlineClasses.kt
@@ -1,3 +1 @@
-// IGNORE_BACKEND: JVM_IR
-
 inline class Cl(val a: String)
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/inlineClasses_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/inlineClasses_ir.txt
new file mode 100644
index 00000000000..88ae1debd1a
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/inlineClasses_ir.txt
@@ -0,0 +1,32 @@
+import java.lang.System;
+
+@kotlin.Metadata()
+@kotlin.jvm.JvmInline()
+public final class Cl {
+
+    public Cl() {
+        super();
+    }
+    @org.jetbrains.annotations.NotNull()
+    private final java.lang.String a = null;
+
+    @org.jetbrains.annotations.NotNull()
+    public final java.lang.String getA() {
+        return null;
+    }
+
+    @java.lang.Override()
+    public boolean equals(java.lang.Object other) {
+        return false;
+    }
+
+    @java.lang.Override()
+    public int hashCode() {
+        return 0;
+    }
+
+    @java.lang.Override()
+    public java.lang.String toString() {
+        return null;
+    }
+}
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/innerClassesWithTypeParameters.kt b/plugins/kapt3/kapt3-compiler/testData/converter/innerClassesWithTypeParameters.kt
index 96e01dbe455..090288b40c6 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/innerClassesWithTypeParameters.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/innerClassesWithTypeParameters.kt
@@ -1,5 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
-
 class Test {
     private var a = FilterValueDelegate<Float>()
     private inner class FilterValueDelegate<T>
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/innerClassesWithTypeParameters_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/innerClassesWithTypeParameters_ir.txt
new file mode 100644
index 00000000000..a6bab645ca1
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/innerClassesWithTypeParameters_ir.txt
@@ -0,0 +1,73 @@
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class Test {
+    @org.jetbrains.annotations.NotNull()
+    private Test.FilterValueDelegate<java.lang.Float> a;
+
+    public Test() {
+        super();
+    }
+
+    @kotlin.Metadata()
+    final class FilterValueDelegate<T extends java.lang.Object> {
+
+        public FilterValueDelegate() {
+            super();
+        }
+    }
+}
+
+////////////////////
+
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class Test2 {
+
+    public Test2() {
+        super();
+    }
+
+    @kotlin.Metadata()
+    public final class FilterValueDelegate<T extends java.lang.Object> {
+        @org.jetbrains.annotations.NotNull()
+        private Test2.FilterValueDelegate<T>.Filter2<java.lang.String> a;
+
+        public FilterValueDelegate() {
+            super();
+        }
+
+        @kotlin.Metadata()
+        public final class Filter2<X extends java.lang.Object> {
+
+            public Filter2() {
+                super();
+            }
+        }
+    }
+}
+
+////////////////////
+
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class Test3 {
+    @org.jetbrains.annotations.NotNull()
+    private Test3.FilterValueDelegate<java.lang.Float> a;
+
+    public Test3() {
+        super();
+    }
+
+    @kotlin.Metadata()
+    static final class FilterValueDelegate<T extends java.lang.Object> {
+
+        public FilterValueDelegate() {
+            super();
+        }
+    }
+}
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt17567.kt b/plugins/kapt3/kapt3-compiler/testData/converter/kt17567.kt
index d0ab32dcc23..e7fde5e2167 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/kt17567.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt17567.kt
@@ -1,5 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
-
 package test
 
 internal class MutableEntry<K, V>(
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt17567_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/kt17567_ir.txt
new file mode 100644
index 00000000000..0f8c726b24b
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt17567_ir.txt
@@ -0,0 +1,20 @@
+package test;
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class MutableEntry<K extends java.lang.Object, V extends java.lang.Object> implements java.util.Map.Entry<K, V>, kotlin.jvm.internal.markers.KMutableMap.Entry {
+    @org.jetbrains.annotations.NotNull()
+    private final java.util.Map<K, V> internal = null;
+    private final K key = null;
+
+    public MutableEntry(@org.jetbrains.annotations.NotNull()
+    java.util.Map<K, V> internal, K key, V value) {
+        super();
+    }
+
+    @java.lang.Override()
+    public K getKey() {
+        return null;
+    }
+}
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt19700.kt b/plugins/kapt3/kapt3-compiler/testData/converter/kt19700.kt
index b8321126da8..898e5797912 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/kt19700.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt19700.kt
@@ -1,5 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
-
 package test
 
 class Test<T : CharSequence, N : Number> {
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt19700_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/kt19700_ir.txt
new file mode 100644
index 00000000000..acfd19eb947
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt19700_ir.txt
@@ -0,0 +1,25 @@
+package test;
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public abstract interface ListUpdateCallback {
+
+    public abstract void onInserted(int position, int count);
+}
+
+////////////////////
+
+package test;
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class Test<T extends java.lang.CharSequence, N extends java.lang.Number> {
+    @org.jetbrains.annotations.NotNull()
+    private final test.ListUpdateCallback x = null;
+
+    public Test() {
+        super();
+    }
+}
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt19750.kt b/plugins/kapt3/kapt3-compiler/testData/converter/kt19750.kt
index 8c58cdf8274..91920949c79 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/kt19750.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt19750.kt
@@ -1,5 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
-
 package test
 
 class Test<T : CharSequence, N : Number> {
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt19750_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/kt19750_ir.txt
new file mode 100644
index 00000000000..b6fde0bbc0b
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt19750_ir.txt
@@ -0,0 +1,28 @@
+package test;
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class Test<T extends java.lang.CharSequence, N extends java.lang.Number> {
+    @org.jetbrains.annotations.NotNull()
+    private final test.TypedListUpdateCallback<java.lang.String, java.lang.Long> x = null;
+
+    public Test() {
+        super();
+    }
+}
+
+////////////////////
+
+package test;
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public abstract interface TypedListUpdateCallback<T extends java.lang.Object, C extends java.lang.Number> {
+
+    public abstract void onInserted(@org.jetbrains.annotations.NotNull()
+    C position, @org.jetbrains.annotations.NotNull()
+    C count, @org.jetbrains.annotations.NotNull()
+    T item);
+}
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt24272.kt b/plugins/kapt3/kapt3-compiler/testData/converter/kt24272.kt
index 875eddc4d07..0e3c4995bab 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/kt24272.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt24272.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
 // STRICT
 
 class Foo(private val string: String) {
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/kt24272_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/kt24272_ir.txt
new file mode 100644
index 00000000000..a89daf55ca5
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/kt24272_ir.txt
@@ -0,0 +1,42 @@
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class Foo {
+    @org.jetbrains.annotations.NotNull()
+    private final java.lang.String string = null;
+    @org.jetbrains.annotations.NotNull()
+    private final Foo.Bar bar = null;
+
+    public Foo(@org.jetbrains.annotations.NotNull()
+    java.lang.String string) {
+        super();
+    }
+
+    @org.jetbrains.annotations.NotNull()
+    public final Foo.Bar getBar() {
+        return null;
+    }
+
+    @kotlin.Metadata()
+    public static final class Bar {
+        @org.jetbrains.annotations.NotNull()
+        private final java.lang.String string = null;
+        @org.jetbrains.annotations.NotNull()
+        private final java.util.ArrayList<Foo.Bar.Bar> bars = null;
+
+        public Bar(@org.jetbrains.annotations.NotNull()
+        java.lang.String string) {
+            super();
+        }
+
+        @org.jetbrains.annotations.NotNull()
+        public final java.lang.String getString() {
+            return null;
+        }
+
+        @org.jetbrains.annotations.NotNull()
+        public final java.util.ArrayList<Foo.Bar.Bar> getBars() {
+            return null;
+        }
+    }
+}
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/lazyProperty.kt b/plugins/kapt3/kapt3-compiler/testData/converter/lazyProperty.kt
index 4475dc36d9d..e757e33eed0 100644
--- a/plugins/kapt3/kapt3-compiler/testData/converter/lazyProperty.kt
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/lazyProperty.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND: JVM_IR
 // WITH_STDLIB
 
 interface Intf
diff --git a/plugins/kapt3/kapt3-compiler/testData/converter/lazyProperty_ir.txt b/plugins/kapt3/kapt3-compiler/testData/converter/lazyProperty_ir.txt
new file mode 100644
index 00000000000..e409f2a65b1
--- /dev/null
+++ b/plugins/kapt3/kapt3-compiler/testData/converter/lazyProperty_ir.txt
@@ -0,0 +1,51 @@
+import java.lang.System;
+
+@kotlin.Metadata()
+public final class Foo {
+    @org.jetbrains.annotations.NotNull()
+    private final kotlin.Lazy foo$delegate = null;
+    @org.jetbrains.annotations.NotNull()
+    private final kotlin.Lazy bar$delegate = null;
+    @org.jetbrains.annotations.NotNull()
+    private final kotlin.Lazy baz$delegate = null;
+    @org.jetbrains.annotations.NotNull()
+    private final kotlin.Lazy generic1$delegate = null;
+
+    public Foo() {
+        super();
+    }
+
+    private final java.lang.Runnable getFoo() {
+        return null;
+    }
+
+    private final java.lang.Object getBar() {
+        return null;
+    }
+
+    private final java.lang.Object getBaz() {
+        return null;
+    }
+
+    private final GenericIntf<java.lang.CharSequence> getGeneric1() {
+        return null;
+    }
+}
+
+////////////////////
+
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public abstract interface GenericIntf<T extends java.lang.Object> {
+}
+
+////////////////////
+
+
+import java.lang.System;
+
+@kotlin.Metadata()
+public abstract interface Intf {
+}