diff --git a/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/AbstractExtractionTest.kt b/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/AbstractExtractionTest.kt
index faf7b88e7a52..756aff75727b 100644
--- a/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/AbstractExtractionTest.kt
+++ b/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/AbstractExtractionTest.kt
@@ -59,6 +59,7 @@ import org.jetbrains.kotlin.parsing.KotlinParserDefinition
 import org.jetbrains.kotlin.psi.*
 import org.jetbrains.kotlin.psi.psiUtil.getStrictParentOfType
 import org.jetbrains.kotlin.renderer.DescriptorRenderer
+import org.jetbrains.kotlin.test.utils.IgnoreTests
 import org.jetbrains.kotlin.utils.addToStdlib.firstIsInstance
 import java.io.File
 import java.util.*
@@ -70,15 +71,21 @@ abstract class AbstractExtractionTest : KotlinLightCodeInsightFixtureTestCase()
     val fixture: JavaCodeInsightTestFixture get() = myFixture
 
     protected open fun doIntroduceVariableTest(unused: String) {
-        doTest { file ->
-            file as KtFile
+        IgnoreTests.runTestIfNotDisabledByFileDirective(
+            dataFilePath(),
+            IgnoreTests.DIRECTIVES.IGNORE_K1,
+            directivePosition = IgnoreTests.DirectivePosition.LAST_LINE_IN_FILE
+        ) {
+            doTest { file ->
+                file as KtFile
 
-            KotlinIntroduceVariableHandler.invoke(
-                fixture.project,
-                fixture.editor,
-                file,
-                DataManager.getInstance().getDataContext(fixture.editor.component)
-            )
+                KotlinIntroduceVariableHandler.invoke(
+                    fixture.project,
+                    fixture.editor,
+                    file,
+                    DataManager.getInstance().getDataContext(fixture.editor.component)
+                )
+            }
         }
     }
 
@@ -382,7 +389,7 @@ abstract class AbstractExtractionTest : KotlinLightCodeInsightFixtureTestCase()
 
             try {
                 checkExtract(
-                    ExtractTestFiles(mainFile.path, fixture.configureByFile(mainFileName), extraFilesToPsi),
+                    ExtractTestFiles(mainFile.path, fixture.configureByFile(mainFileName), extraFilesToPsi, isFirPlugin),
                     checkAdditionalAfterdata,
                     action,
                 )
@@ -403,8 +410,21 @@ class ExtractTestFiles(
     val conflictFile: File,
     val extraFilesToPsi: Map<PsiFile, File> = emptyMap()
 ) {
-    constructor(path: String, mainFile: PsiFile, extraFilesToPsi: Map<PsiFile, File> = emptyMap()) :
-            this(mainFile, File("$path.after"), File("$path.conflicts"), extraFilesToPsi)
+    constructor(path: String, mainFile: PsiFile, extraFilesToPsi: Map<PsiFile, File> = emptyMap(), isFirPlugin: Boolean) :
+            this(mainFile, getAfterFile(path, isFirPlugin), File("$path.conflicts"), extraFilesToPsi)
+
+
+}
+
+private fun getAfterFile(path: String, isFirPlugin: Boolean): File {
+    var file = File("$path.after")
+    if (isFirPlugin) {
+        val firSpecific = File("$path.fir.after")
+        if (firSpecific.exists()) {
+            file = firSpecific
+        }
+    }
+    return file
 }
 
 fun checkExtract(files: ExtractTestFiles, checkAdditionalAfterdata: Boolean = false, action: (PsiFile) -> Unit) {
diff --git a/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/ExtractionTestGenerated.java b/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/ExtractionTestGenerated.java
index 305a8e11c067..cd1f30705ec0 100644
--- a/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/ExtractionTestGenerated.java
+++ b/plugins/kotlin/idea/tests/test/org/jetbrains/kotlin/idea/refactoring/introduce/ExtractionTestGenerated.java
@@ -558,9 +558,14 @@ public abstract class ExtractionTestGenerated extends AbstractExtractionTest {
                 runTest("testData/refactoring/introduceVariable/NameSuggestionCheckVisibility.kt");
             }
 
-            @TestMetadata("noConflictWithInnerVariable.kt")
-            public void testNoConflictWithInnerVariable() throws Exception {
-                runTest("testData/refactoring/introduceVariable/noConflictWithInnerVariable.kt");
+            @TestMetadata("noConflictWithInnerVariableK1.kt")
+            public void testNoConflictWithInnerVariableK1() throws Exception {
+                runTest("testData/refactoring/introduceVariable/noConflictWithInnerVariableK1.kt");
+            }
+
+            @TestMetadata("noConflictWithInnerVariableK2.kt")
+            public void testNoConflictWithInnerVariableK2() throws Exception {
+                runTest("testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt");
             }
 
             @TestMetadata("NoExplicitReceivers.kt")
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt
index e3536d47ed21..168342bb98e9 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     if (<selection>true</selection>) 2
     else 1
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt.after
index d79345012355..64eeb8586585 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val b = true
     if (b) 2
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt.fir.after
new file mode 100644
index 000000000000..eb6b88750fca
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/IfCondition.kt.fir.after
@@ -0,0 +1,5 @@
+fun a() {
+    val bool = true
+    if (bool) 2
+    else 1
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt
index 03d3122b6ec4..0868aa8cae4d 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// WITH_STDLIB
 fun a() {
     for (a in <selection>1..2</selection>) {}
 }
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt.after
index 9dd5a742f190..9c6d24e04459 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt.after
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// WITH_STDLIB
 fun a() {
     val intRange = 1..2
     for (a in intRange) {}
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt.fir.after
new file mode 100644
index 000000000000..d58db848b07c
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/LoopRange.kt.fir.after
@@ -0,0 +1,5 @@
+// WITH_STDLIB
+fun a() {
+    val ints = 1..2
+    for (a in ints) {}
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt
index 45a4c05c9b58..3493844de5fc 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     while (<selection>true</selection>) {}
 }
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt.after
index 98cf649f702f..63921251bee8 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val b = true
     while (b) {}
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt.fir.after
new file mode 100644
index 000000000000..12619fbc18e2
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhileCondition.kt.fir.after
@@ -0,0 +1,4 @@
+fun a() {
+    val bool = true
+    while (bool) {}
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt
index fd61a18896f5..b195a44478d6 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 fun f() {
     val v : List<Int> = <selection>(listOf())</selection>
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.after
index 3b214e2e902e..10e4d220b13e 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 fun f() {
     val listOf = listOf<Int>()
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.fir.after
new file mode 100644
index 000000000000..838c29d18c8f
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.fir.after
@@ -0,0 +1,5 @@
+// WITH_STDLIB
+fun f() {
+    val listOf = listOf<Int>()
+    val v : List<Int> = (listOf)
+}
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt
index 177c2389bd94..5d66bd6bea99 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) { }
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.after
index f4323c87a49e..a349cf092e16 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) { }
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.fir.after
new file mode 100644
index 000000000000..b4d3af550370
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.fir.after
@@ -0,0 +1,6 @@
+fun foo(f: () -> Int) { }
+
+fun test() {
+    val i = 1 + 2
+    foo(fun() = (i) * 3)
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt
index 2a7313cb52e4..44fa912b736d 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) { }
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.after
index cfab1b32a010..63de8c4f0900 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) { }
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.fir.after
new file mode 100644
index 000000000000..b875b79fa2a9
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.fir.after
@@ -0,0 +1,6 @@
+fun foo(f: () -> Int) { }
+
+fun test() {
+    val i = 1 + 2
+    foo(fun(): Int { return (i) * 3 })
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt
index 4635e79111c0..06eb39e00604 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) { }
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.after
index b3c9cf9887f9..acd2e900cc04 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) { }
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.fir.after
new file mode 100644
index 000000000000..88ee0163be91
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.fir.after
@@ -0,0 +1,6 @@
+fun foo(f: () -> Int) { }
+
+fun test() {
+    val i = 1 + 2
+    foo { (i) * 3 }
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt
index 0fb16eaa0332..198789c86728 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.after
index 4fefe15d32b2..b0d64a20da02 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.fir.after
new file mode 100644
index 000000000000..bd3026d7c29c
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.fir.after
@@ -0,0 +1,6 @@
+fun foo(f: () -> Int) = f()
+
+fun test() {
+    val i = 1 + 2
+    foo(fun() = foo(fun() = (i) * 3))
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt
index 14eaa323ff55..ce73561abc5e 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.after
index 76ec79df03d9..d6b3724717f9 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.fir.after
new file mode 100644
index 000000000000..0249fa7a5630
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.fir.after
@@ -0,0 +1,6 @@
+fun foo(f: () -> Int) = f()
+
+fun test() {
+    val i = 1 + 2
+    foo { foo(fun() = (i) * 3) }
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt
index a8095abc6e77..94f0469ccf61 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.after
index e5b1796157f4..b94d5299db75 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.fir.after
new file mode 100644
index 000000000000..246b1efd3441
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.fir.after
@@ -0,0 +1,6 @@
+fun foo(f: () -> Int) = f()
+
+fun test() {
+    val i = 1 + 2
+    foo { foo { (i) * 3 } }
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt
index 05076118a02a..10217265721e 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.after
index 30098974998a..ecdf68939f33 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(f: () -> Int) = f()
 
 fun test() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.fir.after
new file mode 100644
index 000000000000..809ae641850c
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.fir.after
@@ -0,0 +1,6 @@
+fun foo(f: () -> Int) = f()
+
+fun test() {
+    val i = 1 + 2
+    foo(fun() = foo { (i) * 3 })
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt
index be841c265b6c..4521dff23fcb 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 fun test() {
     (<selection>1 to 2</selection>).first
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.after
index 38b8a2bc9b95..e721b7196df2 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 fun test() {
     val pair = 1 to 2
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.fir.after
new file mode 100644
index 000000000000..7bc026bee7b8
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.fir.after
@@ -0,0 +1,5 @@
+// WITH_STDLIB
+fun test() {
+    val pair = 1 to 2
+    (pair).first
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariable.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK1.kt
similarity index 100%
rename from plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariable.kt
rename to plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK1.kt
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariable.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK1.kt.after
similarity index 100%
rename from plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariable.kt.after
rename to plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK1.kt.after
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt
new file mode 100644
index 000000000000..57bf58c58277
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt
@@ -0,0 +1,8 @@
+// IGNORE_K1
+fun foo() {
+    val a = 1
+    if (<selection>a > 0</selection>) {
+        val bool = 0
+        println(bool)
+    }
+}
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt.after
new file mode 100644
index 000000000000..dca645206119
--- /dev/null
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt.after
@@ -0,0 +1,9 @@
+// IGNORE_K1
+fun foo() {
+    val a = 1
+    val bool1 = a > 0
+    if (bool1) {
+        val bool = 0
+        println(bool)
+    }
+}
\ No newline at end of file
diff --git a/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/test/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableTestGenerated.java b/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/test/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableTestGenerated.java
index 2779bcbfb961..a08f407e5194 100644
--- a/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/test/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableTestGenerated.java
+++ b/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/test/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableTestGenerated.java
@@ -556,9 +556,14 @@ public abstract class K2IntroduceVariableTestGenerated extends AbstractK2Introdu
             runTest("../../idea/tests/testData/refactoring/introduceVariable/NameSuggestionCheckVisibility.kt");
         }
 
-        @TestMetadata("noConflictWithInnerVariable.kt")
-        public void testNoConflictWithInnerVariable() throws Exception {
-            runTest("../../idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariable.kt");
+        @TestMetadata("noConflictWithInnerVariableK1.kt")
+        public void testNoConflictWithInnerVariableK1() throws Exception {
+            runTest("../../idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK1.kt");
+        }
+
+        @TestMetadata("noConflictWithInnerVariableK2.kt")
+        public void testNoConflictWithInnerVariableK2() throws Exception {
+            runTest("../../idea/tests/testData/refactoring/introduceVariable/noConflictWithInnerVariableK2.kt");
         }
 
         @TestMetadata("NoExplicitReceivers.kt")