diff --git a/src/tint/BUILD.gn b/src/tint/BUILD.gn
index 59bb68d9c9..1f31b3b061 100644
--- a/src/tint/BUILD.gn
+++ b/src/tint/BUILD.gn
@@ -1028,8 +1028,8 @@ libtint_source_set("libtint_spv_writer_src") {
 
   if (tint_build_ir) {
     sources += [
-      "writer/spirv/generator_impl_ir.cc",
-      "writer/spirv/generator_impl_ir.h",
+      "writer/spirv/ir/generator_impl_ir.cc",
+      "writer/spirv/ir/generator_impl_ir.h",
     ]
     deps += [
       ":libtint_ir_builder_src",
@@ -1939,12 +1939,13 @@ if (tint_build_unittests) {
 
     if (tint_build_ir) {
       sources += [
-        "writer/spirv/generator_impl_binary_test.cc",
-        "writer/spirv/generator_impl_constant_test.cc",
-        "writer/spirv/generator_impl_function_test.cc",
-        "writer/spirv/generator_impl_if_test.cc",
-        "writer/spirv/generator_impl_ir_test.cc",
-        "writer/spirv/generator_impl_type_test.cc",
+        "writer/spirv/ir/generator_impl_ir_binary_test.cc",
+        "writer/spirv/ir/generator_impl_ir_constant_test.cc",
+        "writer/spirv/ir/generator_impl_ir_function_test.cc",
+        "writer/spirv/ir/generator_impl_ir_if_test.cc",
+        "writer/spirv/ir/generator_impl_ir_test.cc",
+        "writer/spirv/ir/generator_impl_ir_type_test.cc",
+        "writer/spirv/ir/test_helper_ir.h",
       ]
       deps += [ ":libtint_ir_src" ]
     }
diff --git a/src/tint/CMakeLists.txt b/src/tint/CMakeLists.txt
index 78132891fe..966718aa02 100644
--- a/src/tint/CMakeLists.txt
+++ b/src/tint/CMakeLists.txt
@@ -656,8 +656,8 @@ if(${TINT_BUILD_SPV_WRITER})
 
   if(${TINT_BUILD_IR})
     list(APPEND TINT_LIB_SRCS
-      writer/spirv/generator_impl_ir.cc
-      writer/spirv/generator_impl_ir.h
+      writer/spirv/ir/generator_impl_ir.cc
+      writer/spirv/ir/generator_impl_ir.h
     )
   endif()
 endif()
@@ -1240,13 +1240,13 @@ if(TINT_BUILD_TESTS)
 
     if(${TINT_BUILD_IR})
       list(APPEND TINT_TEST_SRCS
-        writer/spirv/generator_impl_binary_test.cc
-        writer/spirv/generator_impl_constant_test.cc
-        writer/spirv/generator_impl_function_test.cc
-        writer/spirv/generator_impl_if_test.cc
-        writer/spirv/generator_impl_ir_test.cc
-        writer/spirv/generator_impl_type_test.cc
-        writer/spirv/test_helper_ir.h
+        writer/spirv/ir/generator_impl_ir_binary_test.cc
+        writer/spirv/ir/generator_impl_ir_constant_test.cc
+        writer/spirv/ir/generator_impl_ir_function_test.cc
+        writer/spirv/ir/generator_impl_ir_if_test.cc
+        writer/spirv/ir/generator_impl_ir_test.cc
+        writer/spirv/ir/generator_impl_ir_type_test.cc
+        writer/spirv/ir/test_helper_ir.h
       )
     endif()
   endif()
diff --git a/src/tint/writer/spirv/generator.cc b/src/tint/writer/spirv/generator.cc
index 2315078b9a..6531ec5aa6 100644
--- a/src/tint/writer/spirv/generator.cc
+++ b/src/tint/writer/spirv/generator.cc
@@ -18,9 +18,9 @@
 
 #include "src/tint/writer/spirv/generator_impl.h"
 #if TINT_BUILD_IR
-#include "src/tint/ir/from_program.h"                 // nogncheck
-#include "src/tint/writer/spirv/generator_impl_ir.h"  // nogncheck
-#endif                                                // TINT_BUILD_IR
+#include "src/tint/ir/from_program.h"                    // nogncheck
+#include "src/tint/writer/spirv/ir/generator_impl_ir.h"  // nogncheck
+#endif                                                   // TINT_BUILD_IR
 
 namespace tint::writer::spirv {
 
diff --git a/src/tint/writer/spirv/generator_impl_ir.cc b/src/tint/writer/spirv/ir/generator_impl_ir.cc
similarity index 99%
rename from src/tint/writer/spirv/generator_impl_ir.cc
rename to src/tint/writer/spirv/ir/generator_impl_ir.cc
index 120499525d..b16d087034 100644
--- a/src/tint/writer/spirv/generator_impl_ir.cc
+++ b/src/tint/writer/spirv/ir/generator_impl_ir.cc
@@ -12,7 +12,7 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "src/tint/writer/spirv/generator_impl_ir.h"
+#include "src/tint/writer/spirv/ir/generator_impl_ir.h"
 
 #include "spirv/unified1/spirv.h"
 #include "src/tint/ir/binary.h"
diff --git a/src/tint/writer/spirv/generator_impl_ir.h b/src/tint/writer/spirv/ir/generator_impl_ir.h
similarity index 97%
rename from src/tint/writer/spirv/generator_impl_ir.h
rename to src/tint/writer/spirv/ir/generator_impl_ir.h
index bff13e6c76..b18cf9565e 100644
--- a/src/tint/writer/spirv/generator_impl_ir.h
+++ b/src/tint/writer/spirv/ir/generator_impl_ir.h
@@ -12,8 +12,8 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#ifndef SRC_TINT_WRITER_SPIRV_GENERATOR_IMPL_IR_H_
-#define SRC_TINT_WRITER_SPIRV_GENERATOR_IMPL_IR_H_
+#ifndef SRC_TINT_WRITER_SPIRV_IR_GENERATOR_IMPL_IR_H_
+#define SRC_TINT_WRITER_SPIRV_IR_GENERATOR_IMPL_IR_H_
 
 #include <vector>
 
@@ -182,4 +182,4 @@ class GeneratorImplIr {
 
 }  // namespace tint::writer::spirv
 
-#endif  // SRC_TINT_WRITER_SPIRV_GENERATOR_IMPL_IR_H_
+#endif  // SRC_TINT_WRITER_SPIRV_IR_GENERATOR_IMPL_IR_H_
diff --git a/src/tint/writer/spirv/generator_impl_binary_test.cc b/src/tint/writer/spirv/ir/generator_impl_ir_binary_test.cc
similarity index 99%
rename from src/tint/writer/spirv/generator_impl_binary_test.cc
rename to src/tint/writer/spirv/ir/generator_impl_ir_binary_test.cc
index 4bf6b815d6..30dc0597ee 100644
--- a/src/tint/writer/spirv/generator_impl_binary_test.cc
+++ b/src/tint/writer/spirv/ir/generator_impl_ir_binary_test.cc
@@ -12,7 +12,7 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "src/tint/writer/spirv/test_helper_ir.h"
+#include "src/tint/writer/spirv/ir/test_helper_ir.h"
 
 using namespace tint::number_suffixes;  // NOLINT
 
diff --git a/src/tint/writer/spirv/generator_impl_constant_test.cc b/src/tint/writer/spirv/ir/generator_impl_ir_constant_test.cc
similarity index 98%
rename from src/tint/writer/spirv/generator_impl_constant_test.cc
rename to src/tint/writer/spirv/ir/generator_impl_ir_constant_test.cc
index 1e27e89ff8..95fce03da0 100644
--- a/src/tint/writer/spirv/generator_impl_constant_test.cc
+++ b/src/tint/writer/spirv/ir/generator_impl_ir_constant_test.cc
@@ -12,7 +12,7 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "src/tint/writer/spirv/test_helper_ir.h"
+#include "src/tint/writer/spirv/ir/test_helper_ir.h"
 
 namespace tint::writer::spirv {
 namespace {
diff --git a/src/tint/writer/spirv/generator_impl_function_test.cc b/src/tint/writer/spirv/ir/generator_impl_ir_function_test.cc
similarity index 98%
rename from src/tint/writer/spirv/generator_impl_function_test.cc
rename to src/tint/writer/spirv/ir/generator_impl_ir_function_test.cc
index b8faebb330..77b4a62a57 100644
--- a/src/tint/writer/spirv/generator_impl_function_test.cc
+++ b/src/tint/writer/spirv/ir/generator_impl_ir_function_test.cc
@@ -12,7 +12,7 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "src/tint/writer/spirv/test_helper_ir.h"
+#include "src/tint/writer/spirv/ir/test_helper_ir.h"
 
 namespace tint::writer::spirv {
 namespace {
diff --git a/src/tint/writer/spirv/generator_impl_if_test.cc b/src/tint/writer/spirv/ir/generator_impl_ir_if_test.cc
similarity index 98%
rename from src/tint/writer/spirv/generator_impl_if_test.cc
rename to src/tint/writer/spirv/ir/generator_impl_ir_if_test.cc
index f594c8bd2e..7b41184ac3 100644
--- a/src/tint/writer/spirv/generator_impl_if_test.cc
+++ b/src/tint/writer/spirv/ir/generator_impl_ir_if_test.cc
@@ -12,7 +12,7 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "src/tint/writer/spirv/test_helper_ir.h"
+#include "src/tint/writer/spirv/ir/test_helper_ir.h"
 
 using namespace tint::number_suffixes;  // NOLINT
 
diff --git a/src/tint/writer/spirv/generator_impl_ir_test.cc b/src/tint/writer/spirv/ir/generator_impl_ir_test.cc
similarity index 94%
rename from src/tint/writer/spirv/generator_impl_ir_test.cc
rename to src/tint/writer/spirv/ir/generator_impl_ir_test.cc
index b0a109f407..ffafa60d5f 100644
--- a/src/tint/writer/spirv/generator_impl_ir_test.cc
+++ b/src/tint/writer/spirv/ir/generator_impl_ir_test.cc
@@ -12,7 +12,7 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#include "src/tint/writer/spirv/test_helper_ir.h"
+#include "src/tint/writer/spirv/ir/test_helper_ir.h"
 
 #include "gmock/gmock.h"
 
diff --git a/src/tint/writer/spirv/generator_impl_type_test.cc b/src/tint/writer/spirv/ir/generator_impl_ir_type_test.cc
similarity index 98%
rename from src/tint/writer/spirv/generator_impl_type_test.cc
rename to src/tint/writer/spirv/ir/generator_impl_ir_type_test.cc
index c86d363b10..38bf1f0754 100644
--- a/src/tint/writer/spirv/generator_impl_type_test.cc
+++ b/src/tint/writer/spirv/ir/generator_impl_ir_type_test.cc
@@ -19,7 +19,7 @@
 #include "src/tint/type/type.h"
 #include "src/tint/type/u32.h"
 #include "src/tint/type/void.h"
-#include "src/tint/writer/spirv/test_helper_ir.h"
+#include "src/tint/writer/spirv/ir/test_helper_ir.h"
 
 namespace tint::writer::spirv {
 namespace {
diff --git a/src/tint/writer/spirv/test_helper_ir.h b/src/tint/writer/spirv/ir/test_helper_ir.h
similarity index 87%
rename from src/tint/writer/spirv/test_helper_ir.h
rename to src/tint/writer/spirv/ir/test_helper_ir.h
index 3574645b8a..9509b4238c 100644
--- a/src/tint/writer/spirv/test_helper_ir.h
+++ b/src/tint/writer/spirv/ir/test_helper_ir.h
@@ -12,14 +12,14 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-#ifndef SRC_TINT_WRITER_SPIRV_TEST_HELPER_IR_H_
-#define SRC_TINT_WRITER_SPIRV_TEST_HELPER_IR_H_
+#ifndef SRC_TINT_WRITER_SPIRV_IR_TEST_HELPER_IR_H_
+#define SRC_TINT_WRITER_SPIRV_IR_TEST_HELPER_IR_H_
 
 #include <string>
 
 #include "gtest/gtest.h"
 #include "src/tint/ir/builder.h"
-#include "src/tint/writer/spirv/generator_impl_ir.h"
+#include "src/tint/writer/spirv/ir/generator_impl_ir.h"
 #include "src/tint/writer/spirv/spv_dump.h"
 
 namespace tint::writer::spirv {
@@ -50,4 +50,4 @@ using SpvGeneratorImplTestWithParam = SpvGeneratorTestHelperBase<testing::TestWi
 
 }  // namespace tint::writer::spirv
 
-#endif  // SRC_TINT_WRITER_SPIRV_TEST_HELPER_IR_H_
+#endif  // SRC_TINT_WRITER_SPIRV_IR_TEST_HELPER_IR_H_