diff --git a/flang/lib/Semantics/mod-file.h b/flang/lib/Semantics/mod-file.h
--- a/flang/lib/Semantics/mod-file.h
+++ b/flang/lib/Semantics/mod-file.h
@@ -76,6 +76,7 @@
   llvm::raw_ostream &PutAttrs(llvm::raw_ostream &, Attrs,
       const std::string * = nullptr, bool = false, std::string before = ","s,
       std::string after = ""s) const;
+  void PutDirective(llvm::raw_ostream &, const Symbol &);
 };
 
 class ModFileReader {
diff --git a/flang/lib/Semantics/mod-file.cpp b/flang/lib/Semantics/mod-file.cpp
--- a/flang/lib/Semantics/mod-file.cpp
+++ b/flang/lib/Semantics/mod-file.cpp
@@ -330,6 +330,7 @@
           [](const MiscDetails &) {},
           [&](const auto &) {
             PutEntity(decls_, symbol);
+            PutDirective(decls_, symbol);
             if (symbol.test(Symbol::Flag::OmpThreadprivate)) {
               decls_ << "!$omp threadprivate(" << symbol.name() << ")\n";
             }
@@ -874,6 +875,30 @@
   return os;
 }
 
+void ModFileWriter::PutDirective(llvm::raw_ostream &os, const Symbol &symbol) {
+  if (symbol.test(Symbol::Flag::AccDeclare)) {
+    os << "!$acc declare ";
+    if (symbol.test(Symbol::Flag::AccCopy)) {
+      os << "copy";
+    } else if (symbol.test(Symbol::Flag::AccCopyIn)) {
+      os << "copyin";
+    } else if (symbol.test(Symbol::Flag::AccCopyOut)) {
+      os << "copyout";
+    } else if (symbol.test(Symbol::Flag::AccCreate)) {
+      os << "create";
+    } else if (symbol.test(Symbol::Flag::AccPresent)) {
+      os << "present";
+    } else if (symbol.test(Symbol::Flag::AccDevicePtr)) {
+      os << "deviceptr";
+    } else if (symbol.test(Symbol::Flag::AccDeviceResident)) {
+      os << "device_resident";
+    } else if (symbol.test(Symbol::Flag::AccLink)) {
+      os << "link";
+    }
+    os << "(" << symbol.name() << ")\n";
+  }
+}
+
 struct Temp {
   Temp(int fd, std::string path) : fd{fd}, path{path} {}
   Temp(Temp &&t) : fd{std::exchange(t.fd, -1)}, path{std::move(t.path)} {}
diff --git a/flang/test/Semantics/OpenACC/acc-module.f90 b/flang/test/Semantics/OpenACC/acc-module.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenACC/acc-module.f90
@@ -0,0 +1,27 @@
+! RUN: %python %S/../test_modfile.py %s %flang_fc1 -fopenacc
+
+module acc_mod
+  real :: data_create(100)
+  !$acc declare create(data_create)
+
+  real :: data_copyin(10)
+  !$acc declare copyin(data_copyin)
+
+  real :: data_device_resident(20)
+  !$acc declare device_resident(data_device_resident)
+
+  integer :: data_link(50)
+  !$acc declare link(data_link)
+end module
+
+!Expect: acc_mod.mod
+! module acc_mod
+! real(4)::data_create(1_8:100_8)
+! !$acc declare create(data_create)
+! real(4)::data_copyin(1_8:10_8)
+! !$acc declare copyin(data_copyin)
+! real(4)::data_device_resident(1_8:20_8)
+! !$acc declare device_resident(data_device_resident)
+! integer(4)::data_link(1_8:50_8)
+! !$acc declare link(data_link)
+! end