diff --git a/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/K1IntroduceVariableHandler.kt b/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/K1IntroduceVariableHandler.kt
index eb0b0bbe7f4b..a06a05357730 100644
--- a/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/K1IntroduceVariableHandler.kt
+++ b/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/K1IntroduceVariableHandler.kt
@@ -104,7 +104,7 @@ object K1IntroduceVariableHandler : KotlinIntroduceVariableHandler() {
             ConvertToBlockBodyIntention.Holder.convert(declaration)
     }
 
-    fun KtExpression.findOccurrences(occurrenceContainer: PsiElement): List<KtExpression> =
+    override fun KtExpression.findOccurrences(occurrenceContainer: KtElement): List<KtExpression> =
         toRange().match(occurrenceContainer, KotlinPsiUnifier.DEFAULT).mapNotNull {
             val candidate = it.range.elements.first()
 
diff --git a/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK1Impl.kt b/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK1Impl.kt
index 79f61eb23fad..336bb592863b 100644
--- a/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK1Impl.kt
+++ b/plugins/kotlin/idea/src/org/jetbrains/kotlin/idea/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK1Impl.kt
@@ -58,7 +58,7 @@ internal class KotlinIntroduceVariableServiceK1Impl(private val project: Project
 
     override fun findOccurrences(
         expression: KtExpression,
-        occurrenceContainer: PsiElement
+        occurrenceContainer: KtElement
     ): List<KtExpression> = with(K1IntroduceVariableHandler) {
         expression.findOccurrences(occurrenceContainer)
     }
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt
index f6c88168cdee..185be4fa9976 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     1
     1
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt.after
index d73e18e2de97..3ba0cd582489 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FewOccurrences.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val i = 1
     i
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt
index b07658d0be76..cecb7e9a7631 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo() {
     val z = <selection>123</selection>
     val x: (Int) -> Int = { 123}
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt.after
index 462d170ba745..9b8812d32284 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FromLambda.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo() {
     val i = 123
     val z = i
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt
index edf21ea2082e..6d65b432f02d 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(a: Int) =
         if (a > 1) {
             (<selection>a + 1</selection>) * (a - 1)
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt.after
index 4cbafb645a5e..8e07278b67e5 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/FunctionAddBlockInner.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(a: Int): Int {
     val i = a + 1
     return if (a > 1) {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt
index 54c63ea36f2a..b7050f49943d 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     if (true) {
         if (true) {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt.after
index 5b5d63e8cc4b..388d5829534c 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyInnerOccurences.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val i = 1
     if (true) {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt
index f93e60113e3f..93b778c07034 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     if (true) {
         <selection>1</selection>
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt.after
index cf04313d3608..341b9b7fb3eb 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrences.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val i = 1
     if (true) {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt
index b1a6cece7dc4..46c0ee803e5f 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun test() {
     <selection>1</selection>
     1
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt.after
index 42cb7ef7a643..f84fa8f1d036 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/ManyOccurrencesInSingleContainer.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun test() {
     val i = 1<caret>
     i
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt
index 2413b997da01..084f4521aec0 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a(x: Int) {
     val a = <selection>x + 1</selection>
     "it's a number ${x + 1}"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt.after
index b5e603fb25e1..2abba0a9a67e 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OccurrencesInStringTemplate.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a(x: Int) {
     val i = x + 1
     val a = i
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt
index 3fa7e5e31a6b..a1d5d227d817 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun main(args: Array<String>) {
     val myA = A()
     println(<selection>myA.prop</selection>)
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt.after
index 8482bc640908..7e497ed639a5 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/OneExplicitReceiver.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun main(args: Array<String>) {
     val myA = A()
     val prop = myA.prop
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt
index d3e4653ae3b2..f66a356075a4 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 val a = 2
 
 val x: Int get() =
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt.after
index d883aaa9ddaa..e1e61f518d64 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/PropertyAccessorAddBlockInner.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 val a = 2
 
 val x: Int get() {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt
index b6e71db3fc3d..2bebed4dcc77 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 class Bar {
 }
 
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt.after
index cedba030300b..99e07bc620fa 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/TwoExplicitReceivers.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 class Bar {
 }
 
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt
index d31821196381..ad3b5a78131f 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val x = <selection>Foo()</selection>
     println(Foo())
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt.after
index 035b5e9b0705..98f1e7e38925 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UnresolvedOccurrences.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val foo = Foo()
     val x = foo
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt
index 39e8dbd1d1b3..ab077808f58e 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 class A {
     fun test() = 1
 }
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt.after
index 4044132830cc..1b27d16c37f8 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions1.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 class A {
     fun test() = 1
 }
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt
index 60d80d138144..0fca55b8a35e 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 class A {
     fun test() = 1
 }
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt.after
index 4044132830cc..1b27d16c37f8 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/UsedAndUnusedExpressions2.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 class A {
     fun test() = 1
 }
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt
index 04a2ca47a263..d9ac159674ef 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     when (1) {
         is 3 -> 1
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt.after
index 894f37dbdf02..86f2fa82d6ee 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/WhenParts.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun a() {
     val i = 1
     when (i) {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt
index 05597988eef1..9f7ad9dce8c9 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 class Foo(var bar: IntArray)
 
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt.after
index 31d46e87ddf1..be45b58b0e1a 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/arrayAssignment.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 class Foo(var bar: IntArray)
 
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt
index cf61259e3b8c..fcd6ac133101 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 interface T {
     fun foo(): Int
 }
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt.after
index 9d18af74cd71..e10c8ea4f643 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/callUnderSmartCast.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 interface T {
     fun foo(): 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
deleted file mode 100644
index 838c29d18c8f..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/explicateTypeArguments/Parenthesized.kt.fir.after
+++ /dev/null
@@ -1,5 +0,0 @@
-// 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.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.fir.after
deleted file mode 100644
index b4d3af550370..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpression.kt.fir.after
+++ /dev/null
@@ -1,6 +0,0 @@
-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.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.fir.after
deleted file mode 100644
index b875b79fa2a9..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideFunExpressionWithBlock.kt.fir.after
+++ /dev/null
@@ -1,6 +0,0 @@
-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.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.fir.after
deleted file mode 100644
index 88ee0163be91..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideLamba.kt.fir.after
+++ /dev/null
@@ -1,6 +0,0 @@
-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.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.fir.after
deleted file mode 100644
index bd3026d7c29c..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpression.kt.fir.after
+++ /dev/null
@@ -1,6 +0,0 @@
-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.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.fir.after
deleted file mode 100644
index 0249fa7a5630..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedFunExpressionInLambda.kt.fir.after
+++ /dev/null
@@ -1,6 +0,0 @@
-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.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.fir.after
deleted file mode 100644
index 246b1efd3441..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLamba.kt.fir.after
+++ /dev/null
@@ -1,6 +0,0 @@
-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.fir.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.fir.after
deleted file mode 100644
index 809ae641850c..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/extractToScope/insideNestedLambdaInFunExpression.kt.fir.after
+++ /dev/null
@@ -1,6 +0,0 @@
-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/kt21530_withConstructorParam.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withConstructorParam.kt
index 0dc34c4ecf52..7bf97b73735f 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withConstructorParam.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withConstructorParam.kt
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// INPLACE_VARIABLE_NAME: test1
 fun test() = "123"
 
 open class First(val s: String)
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withConstructorParam.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withConstructorParam.kt.after
index 0b51b0d5928e..37e8ffb9ac00 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withConstructorParam.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withConstructorParam.kt.after
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// INPLACE_VARIABLE_NAME: test1
 fun test() = "123"
 
 open class First(val s: String)
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt
index 80bf2865de85..0fa73cc424e1 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun test() = "123"
 
 val f = <selection>test()</selection> + "456"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt.after
index 8e0f292757e5..e54647b94647 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withGlobal.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun test() = "123"
 
 val test = test()
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt
index 386b81dca60a..58a7ee72b2b7 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// INPLACE_VARIABLE_NAME: test1
 fun test() = "123"
 
 val f = <selection>test()</selection> + "456"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt.after
index b2419ae7eff5..38490f9d81f6 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/kt21530_withParam.kt.after
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// INPLACE_VARIABLE_NAME: test1
 fun test() = "123"
 
 val test1 = test()
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
deleted file mode 100644
index 7bc026bee7b8..000000000000
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/multiDeclarations/usedExpr.kt.fir.after
+++ /dev/null
@@ -1,5 +0,0 @@
-// 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/notNullAssertion.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/notNullAssertion.kt
index 58a54a47fad9..37e329287119 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/notNullAssertion.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/notNullAssertion.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(): Int {
     val s: String? = ""
     return if (true) {
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/notNullAssertion.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/notNullAssertion.kt.after
index 394ce5881977..624798a3c5dc 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/notNullAssertion.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/notNullAssertion.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(): Int {
     val s: String? = ""
     val length = s!!.length
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts
index f90e08da0a0b..1625c61f8f9d 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts
@@ -1,3 +1,2 @@
-// IGNORE_K2
 1 + 2
 <selection>2</selection> + 3
\ No newline at end of file
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts.after
index f956432088d3..e260b613b081 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/script/ExpressionPart.kts.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 val i = 2
 1 + i
 i + 3
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt
index c677d3aa2ba7..a8cbaa287c17 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 class Foo(var bar: Bar)
 class Bar(var baz: Int)
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt.after
index 9cd897621d9b..493116c439a3 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/selectorAssignment.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 class Foo(var bar: Bar)
 class Bar(var baz: Int)
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt
index ad0392b3b8a4..598db6b807e9 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 class Foo(var bar: Int)
 
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt.after
index 7cf6cc08e79c..55e5776e4f63 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/skipUsageInAssignmentLHS.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 // WITH_STDLIB
 class Foo(var bar: Int)
 
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt
index 9e315729f7e7..5907fb5634ef 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// INPLACE_VARIABLE_NAME: s
 fun foo(a: Int): String {
     val x = "abc$a"
     val y = "abc${a}"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt.after
index 5eec135d03c2..9c170f4c297e 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullContent.kt.after
@@ -1,4 +1,4 @@
-// IGNORE_K2
+// INPLACE_VARIABLE_NAME: s
 fun foo(a: Int): String {
     val s = "abc$a"
     val x = s
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt
index e66d93bcc50c..2a19834a5bc6 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(a: Int): String {
     val x = "-${a + 1}"
     val y = "x${a + 1}y"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt.after
index 3ba7978ab5d3..920ba830a215 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithBlockExpr.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(a: Int): String {
     val i = a + 1
     val x = "-$i"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt
index b75a5e21ff4d..b3e5ea58080b 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(a: Int): String {
     val x = "-$a"
     val y = "x${a}y"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt.after
index 7c76d4b00e0e..60d242b3bb83 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/stringTemplates/fullEntryWithSimpleName.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun foo(a: Int): String {
     val a1 = a
     val x = "-$a1"
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt
index cd6fd74df314..2269f2e55d23 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun (String.() -> String).foo(x : String) {
     x.<selection>this</selection>()
     x.this@foo()
diff --git a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt.after b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt.after
index 9a133d11b1f2..1cc8d17a0e45 100644
--- a/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt.after
+++ b/plugins/kotlin/idea/tests/testData/refactoring/introduceVariable/thisAsCallee.kt.after
@@ -1,4 +1,3 @@
-// IGNORE_K2
 fun (String.() -> String).foo(x : String) {
     val function = this
     x.function()
diff --git a/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableHandler.kt b/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableHandler.kt
index 1bf57c497786..9951a11d9fd8 100644
--- a/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableHandler.kt
+++ b/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableHandler.kt
@@ -62,6 +62,8 @@ abstract class KotlinIntroduceVariableHandler : RefactoringActionHandler {
         onNonInteractiveFinish: ((KtDeclaration) -> Unit)? = null,
     )
 
+    abstract fun KtExpression.findOccurrences(occurrenceContainer: KtElement): List<KtExpression>
+
     /**
      * @param contained expression, which is:
      * * parent of extracted expression before refactoring
diff --git a/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableService.kt b/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableService.kt
index b39ff9defe81..145217bb4fe0 100644
--- a/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableService.kt
+++ b/plugins/kotlin/refactorings/kotlin.refactorings.common/src/org/jetbrains/kotlin/idea/refactoring/introduce/KotlinIntroduceVariableService.kt
@@ -20,7 +20,7 @@ interface KotlinIntroduceVariableService {
     ): PsiElement?
 
     fun getContainersForExpression(expression: KtExpression): List<KotlinIntroduceVariableHelper.Containers>
-    fun findOccurrences(expression: KtExpression, occurrenceContainer: PsiElement): List<KtExpression>
+    fun findOccurrences(expression: KtExpression, occurrenceContainer: KtElement): List<KtExpression>
 
     fun doRefactoringWithContainer(
         editor: Editor?,
diff --git a/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableHandler.kt b/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableHandler.kt
index 3c12b5507b21..521138211853 100644
--- a/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableHandler.kt
+++ b/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/K2IntroduceVariableHandler.kt
@@ -35,6 +35,7 @@ import org.jetbrains.kotlin.idea.codeinsight.utils.ConvertToBlockBodyUtils
 import org.jetbrains.kotlin.idea.codeinsight.utils.NamedArgumentUtils
 import org.jetbrains.kotlin.idea.codeinsight.utils.addTypeArguments
 import org.jetbrains.kotlin.idea.codeinsight.utils.getRenderedTypeArguments
+import org.jetbrains.kotlin.idea.k2.refactoring.introduce.K2SemanticMatcher
 import org.jetbrains.kotlin.idea.refactoring.KotlinCommonRefactoringSettings
 import org.jetbrains.kotlin.idea.refactoring.introduce.KotlinIntroduceVariableContext
 import org.jetbrains.kotlin.idea.refactoring.introduce.KotlinIntroduceVariableHandler
@@ -208,7 +209,8 @@ object K2IntroduceVariableHandler : KotlinIntroduceVariableHandler() {
 
         val isInplaceAvailable = editor != null
 
-        val allOccurrences = listOf(expression) // TODO: KTIJ-27861
+        val allOccurrences = occurrencesToReplace ?: expression.findOccurrences(containers.occurrenceContainer)
+
         val callback = Pass.create { replaceChoice: OccurrencesChooser.ReplaceChoice ->
             val allReplaces = when (replaceChoice) {
                 OccurrencesChooser.ReplaceChoice.ALL -> allOccurrences
@@ -345,6 +347,19 @@ object K2IntroduceVariableHandler : KotlinIntroduceVariableHandler() {
         }
     }
 
+    override fun KtExpression.findOccurrences(occurrenceContainer: KtElement): List<KtExpression> =
+        analyzeInModalWindow(contextElement = this, KotlinBundle.message("find.usages.prepare.dialog.progress")) {
+            K2SemanticMatcher.findMatches(patternElement = this@findOccurrences, scopeElement = occurrenceContainer)
+                .filterNot { it.isAssignmentLHS() }
+                .mapNotNull { match ->
+                    when (match) {
+                        is KtExpression -> match
+                        is KtStringTemplateEntryWithExpression -> match.expression
+                        else -> errorWithAttachment("Unexpected candidate element ${match::class.java}") { withPsiEntry("match", match) }
+                    }
+                }
+        }.ifEmpty { listOf(this) }
+
     private fun areTypeArgumentsNeededForCorrectTypeInference(expression: KtExpression): Boolean {
         val call = expression.getPossiblyQualifiedCallExpression() ?: return false
         if (call.typeArgumentList != null) return false
diff --git a/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK2Impl.kt b/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK2Impl.kt
index 05c2ba333fd6..fe83c352ed74 100644
--- a/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK2Impl.kt
+++ b/plugins/kotlin/refactorings/kotlin.refactorings.introduce.k2/src/org/jetbrains/kotlin/idea/k2/refactoring/introduce/introduceVariable/KotlinIntroduceVariableServiceK2Impl.kt
@@ -45,8 +45,10 @@ internal class KotlinIntroduceVariableServiceK2Impl(private val project: Project
 
     override fun findOccurrences(
         expression: KtExpression,
-        occurrenceContainer: PsiElement
-    ): List<KtExpression> = listOf(expression)
+        occurrenceContainer: KtElement,
+    ): List<KtExpression> = with(K2IntroduceVariableHandler) {
+        expression.findOccurrences(occurrenceContainer)
+    }
 
     override fun doRefactoringWithContainer(
         editor: Editor?,