diff --git a/compile.c b/compile.c
index c424092ae8..efa001a7d4 100644
--- a/compile.c
+++ b/compile.c
@@ -260,15 +260,6 @@ struct iseq_compile_data_ensure_node_stack {
 
 #define ADD_TRACE(seq, event) \
   ADD_ELEM((seq), (LINK_ELEMENT *)new_trace_body(iseq, (event)))
-#define ADD_TRACE_LINE_COVERAGE(seq, line) \
-  do { \
-      if (ISEQ_COVERAGE(iseq) && \
-	  ISEQ_LINE_COVERAGE(iseq) && \
-	  (line) > 0) { \
-	  RARRAY_ASET(ISEQ_LINE_COVERAGE(iseq), (line) - 1, INT2FIX(0)); \
-	  ADD_INSN2((seq), (line), tracecoverage, INT2FIX(RUBY_EVENT_COVERAGE_LINE), INT2FIX(line)); \
-      } \
-  } while (0)
 
 
 #define DECL_BRANCH_BASE(branches, first_line, first_column, last_line, last_column, type) \
@@ -2021,6 +2012,10 @@ iseq_set_sequence(rb_iseq_t *iseq, LINK_ANCHOR *const anchor)
 		sp = calc_sp_depth(sp, iobj);
 		code_index += insn_data_length(iobj);
 		insn_num++;
+		if (ISEQ_COVERAGE(iseq) && ISEQ_LINE_COVERAGE(iseq) && (events & RUBY_EVENT_COVERAGE_LINE)) {
+		    int line = iobj->insn_info.line_no;
+		    RARRAY_ASET(ISEQ_LINE_COVERAGE(iseq), line - 1, INT2FIX(0));
+		}
 		iobj->insn_info.events |= events;
 		events = 0;
 		break;
@@ -5829,9 +5824,12 @@ iseq_compile_each0(rb_iseq_t *iseq, LINK_ANCHOR *const ret, const NODE *node, in
     }
     else {
 	if (node->flags & NODE_FL_NEWLINE) {
+	    int event = RUBY_EVENT_LINE;
 	    ISEQ_COMPILE_DATA(iseq)->last_line = line;
-	    ADD_TRACE_LINE_COVERAGE(ret, line);
-	    ADD_TRACE(ret, RUBY_EVENT_LINE);
+	    if (ISEQ_COVERAGE(iseq) && ISEQ_LINE_COVERAGE(iseq)) {
+		event |= RUBY_EVENT_COVERAGE_LINE;
+	    }
+	    ADD_TRACE(ret, event);
 	}
     }
 
@@ -7462,18 +7460,6 @@ iseq_compile_each0(rb_iseq_t *iseq, LINK_ANCHOR *const ret, const NODE *node, in
 	return COMPILE_NG;
     }
 
-    /* remove tracecoverage instruction if there is no relevant instruction */
-    if (IS_TRACE(ret->last) && ((TRACE*) ret->last)->event == RUBY_EVENT_LINE) {
-	LINK_ELEMENT *insn = ret->last->prev;
-	if (IS_INSN(insn) &&
-	    IS_INSN_ID(insn, tracecoverage) &&
-	    FIX2LONG(OPERAND_AT(insn, 0)) == RUBY_EVENT_COVERAGE_LINE
-	) {
-	    ELEM_REMOVE(insn); /* remove tracecovearge */
-	    RARRAY_ASET(ISEQ_LINE_COVERAGE(iseq), line - 1, Qnil);
-	}
-    }
-
     debug_node_end();
     return COMPILE_OK;
 }
diff --git a/iseq.h b/iseq.h
index 2062c33bb4..851eaeabbc 100644
--- a/iseq.h
+++ b/iseq.h
@@ -72,7 +72,8 @@ ISEQ_ORIGINAL_ISEQ_ALLOC(const rb_iseq_t *iseq, long size)
 			   RUBY_EVENT_CALL  | \
 			   RUBY_EVENT_RETURN| \
 			   RUBY_EVENT_B_CALL| \
-			   RUBY_EVENT_B_RETURN)
+			   RUBY_EVENT_B_RETURN| \
+			   RUBY_EVENT_COVERAGE_LINE)
 
 #define ISEQ_NOT_LOADED_YET   IMEMO_FL_USER1
 #define ISEQ_USE_COMPILE_DATA IMEMO_FL_USER2
diff --git a/test/coverage/test_coverage.rb b/test/coverage/test_coverage.rb
index 0b150b8509..8cc6253061 100644
--- a/test/coverage/test_coverage.rb
+++ b/test/coverage/test_coverage.rb
@@ -194,7 +194,7 @@ class TestCoverage < Test::Unit::TestCase
 
   def test_line_coverage_for_multiple_lines
     result = {
-      :lines => [1, nil, nil, nil, nil, nil, 1, nil, 1, nil, nil, nil, nil, nil, 1, nil, 1, 1, 1, nil, nil, nil, nil, nil, 1]
+      :lines => [nil, 1, nil, nil, nil, 1, nil, nil, nil, 1, nil, 1, nil, nil, nil, nil, 1, 1, nil, 1, nil, nil, nil, nil, 1]
     }
     assert_coverage(<<~"end;", { lines: true }, result) # Bug #14191
       FOO = [
diff --git a/thread.c b/thread.c
index b093a9a2e4..9757f9c0e9 100644
--- a/thread.c
+++ b/thread.c
@@ -5256,7 +5256,7 @@ update_line_coverage(VALUE data, const rb_trace_arg_t *trace_arg)
     if (RB_TYPE_P(coverage, T_ARRAY) && !RBASIC_CLASS(coverage)) {
 	VALUE lines = RARRAY_AREF(coverage, COVERAGE_INDEX_LINES);
 	if (lines) {
-	    long line = FIX2INT(trace_arg->data) - 1;
+	    long line = rb_sourceline() - 1;
 	    long count;
 	    VALUE num;
 	    if (line >= RARRAY_LEN(lines)) { /* no longer tracked */
diff --git a/vm_insnhelper.c b/vm_insnhelper.c
index 9dd8abf520..f82b0e075b 100644
--- a/vm_insnhelper.c
+++ b/vm_insnhelper.c
@@ -3883,6 +3883,12 @@ vm_trace(rb_execution_context_t *ec, rb_control_frame_t *reg_cfp, const VALUE *p
 	    EXEC_EVENT_HOOK(ec, RUBY_EVENT_LINE, GET_SELF(), 0, 0, 0, Qundef);
 	    reg_cfp->pc--;
 	}
+	if (events & RUBY_EVENT_COVERAGE_LINE) {
+	    reg_cfp->pc++;
+	    vm_dtrace(RUBY_EVENT_COVERAGE_LINE, ec);
+	    EXEC_EVENT_HOOK(ec, RUBY_EVENT_COVERAGE_LINE, GET_SELF(), 0, 0, 0, Qundef);
+	    reg_cfp->pc--;
+	}
 	if (event = (events & (RUBY_EVENT_END | RUBY_EVENT_RETURN | RUBY_EVENT_B_RETURN))) {
 	    VM_ASSERT(event == RUBY_EVENT_END ||
 		      event == RUBY_EVENT_RETURN  ||