Index: flang/include/flang/ISO_Fortran_binding.h
===================================================================
--- flang/include/flang/ISO_Fortran_binding.h
+++ flang/include/flang/ISO_Fortran_binding.h
@@ -18,7 +18,9 @@
  * implementation.
  */
 
-#include "Runtime/api-attrs.h"
+#ifndef RT_API_ATTRS
+#define RT_API_ATTRS
+#endif
 
 #ifdef __cplusplus
 namespace Fortran {
Index: flang/include/flang/ISO_Fortran_binding_wrapper.h
===================================================================
--- /dev/null
+++ flang/include/flang/ISO_Fortran_binding_wrapper.h
@@ -0,0 +1,29 @@
+/*===-- include/flang/ISO_Fortran_binding_wrapper.h ---------------*- C++ -*-===
+ *
+ * Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+ * See https://llvm.org/LICENSE.txt for license information.
+ * SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+ *
+ * ===-----------------------------------------------------------------------===
+ */
+
+#ifndef FORTRAN_ISO_FORTRAN_BINDING_WRAPPER_H_
+#define FORTRAN_ISO_FORTRAN_BINDING_WRAPPER_H_
+
+/* A thin wrapper around flang/include/ISO_Fortran_binding.h
+ * This header file must be included when ISO_Fortran_binding.h
+ * definitions/declarations are needed in Flang compiler/runtime
+ * sources. The inclusion of Runtime/api-attrs.h below sets up
+ * proper values for the macros used in ISO_Fortran_binding.h
+ * for the device offload builds.
+ * flang/include/ISO_Fortran_binding.h is made a standalone
+ * header file so that it can be used on its own in users'
+ * C/C++ programs.
+ */
+
+/* clang-format off */
+#include "Runtime/api-attrs.h"
+#include "ISO_Fortran_binding.h"
+/* clang-format on */
+
+#endif /* FORTRAN_ISO_FORTRAN_BINDING_WRAPPER_H_ */
Index: flang/include/flang/Optimizer/Support/TypeCode.h
===================================================================
--- flang/include/flang/Optimizer/Support/TypeCode.h
+++ flang/include/flang/Optimizer/Support/TypeCode.h
@@ -13,7 +13,7 @@
 #ifndef FORTRAN_OPTIMIZER_SUPPORT_TYPECODE_H
 #define FORTRAN_OPTIMIZER_SUPPORT_TYPECODE_H
 
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "llvm/Support/ErrorHandling.h"
 
 namespace fir {
Index: flang/include/flang/Runtime/descriptor.h
===================================================================
--- flang/include/flang/Runtime/descriptor.h
+++ flang/include/flang/Runtime/descriptor.h
@@ -18,7 +18,7 @@
 // User C code is welcome to depend on that ISO_Fortran_binding.h file,
 // but should never reference this internal header.
 
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/memory.h"
 #include "flang/Runtime/type-code.h"
 #include <algorithm>
Index: flang/include/flang/Runtime/type-code.h
===================================================================
--- flang/include/flang/Runtime/type-code.h
+++ flang/include/flang/Runtime/type-code.h
@@ -10,7 +10,7 @@
 #define FORTRAN_RUNTIME_TYPE_CODE_H_
 
 #include "flang/Common/Fortran.h"
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include <optional>
 #include <utility>
 
Index: flang/lib/Optimizer/CodeGen/CodeGen.cpp
===================================================================
--- flang/lib/Optimizer/CodeGen/CodeGen.cpp
+++ flang/lib/Optimizer/CodeGen/CodeGen.cpp
@@ -13,7 +13,6 @@
 #include "flang/Optimizer/CodeGen/CodeGen.h"
 
 #include "CGOps.h"
-#include "flang/ISO_Fortran_binding.h"
 #include "flang/Optimizer/Dialect/FIRAttr.h"
 #include "flang/Optimizer/Dialect/FIROps.h"
 #include "flang/Optimizer/Dialect/FIRType.h"
Index: flang/lib/Optimizer/CodeGen/DescriptorModel.h
===================================================================
--- flang/lib/Optimizer/CodeGen/DescriptorModel.h
+++ flang/lib/Optimizer/CodeGen/DescriptorModel.h
@@ -22,7 +22,7 @@
 #ifndef OPTIMIZER_DESCRIPTOR_MODEL_H
 #define OPTIMIZER_DESCRIPTOR_MODEL_H
 
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/descriptor.h"
 #include "mlir/Dialect/LLVMIR/LLVMTypes.h"
 #include "mlir/IR/BuiltinTypes.h"
Index: flang/lib/Optimizer/Dialect/FIRType.cpp
===================================================================
--- flang/lib/Optimizer/Dialect/FIRType.cpp
+++ flang/lib/Optimizer/Dialect/FIRType.cpp
@@ -11,7 +11,7 @@
 //===----------------------------------------------------------------------===//
 
 #include "flang/Optimizer/Dialect/FIRType.h"
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Optimizer/Dialect/FIRDialect.h"
 #include "flang/Optimizer/Dialect/Support/KindMapping.h"
 #include "flang/Tools/PointerModels.h"
Index: flang/lib/Optimizer/Transforms/LoopVersioning.cpp
===================================================================
--- flang/lib/Optimizer/Transforms/LoopVersioning.cpp
+++ flang/lib/Optimizer/Transforms/LoopVersioning.cpp
@@ -40,7 +40,7 @@
 ///       could be part of the cost analysis above.
 //===----------------------------------------------------------------------===//
 
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Optimizer/Builder/BoxValue.h"
 #include "flang/Optimizer/Builder/FIRBuilder.h"
 #include "flang/Optimizer/Builder/Runtime/Inquiry.h"
Index: flang/runtime/ISO_Fortran_binding.cpp
===================================================================
--- flang/runtime/ISO_Fortran_binding.cpp
+++ flang/runtime/ISO_Fortran_binding.cpp
@@ -9,9 +9,9 @@
 // Implements the required interoperability API from ISO_Fortran_binding.h
 // as specified in section 18.5.5 of Fortran 2018.
 
-#include "flang/ISO_Fortran_binding.h"
 #include "ISO_Fortran_util.h"
 #include "terminator.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/descriptor.h"
 #include "flang/Runtime/type-code.h"
 #include <cstdlib>
Index: flang/runtime/ISO_Fortran_util.h
===================================================================
--- flang/runtime/ISO_Fortran_util.h
+++ flang/runtime/ISO_Fortran_util.h
@@ -12,7 +12,7 @@
 // Internal utils for establishing CFI_cdesc_t descriptors.
 
 #include "terminator.h"
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/descriptor.h"
 #include "flang/Runtime/type-code.h"
 #include <cstdlib>
Index: flang/runtime/allocatable.cpp
===================================================================
--- flang/runtime/allocatable.cpp
+++ flang/runtime/allocatable.cpp
@@ -12,7 +12,7 @@
 #include "stat.h"
 #include "terminator.h"
 #include "type-info.h"
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/assign.h"
 #include "flang/Runtime/descriptor.h"
 
Index: flang/runtime/stat.h
===================================================================
--- flang/runtime/stat.h
+++ flang/runtime/stat.h
@@ -11,7 +11,7 @@
 
 #ifndef FORTRAN_RUNTIME_STAT_H_
 #define FORTRAN_RUNTIME_STAT_H_
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/magic-numbers.h"
 namespace Fortran::runtime {
 
Index: flang/runtime/temporary-stack.cpp
===================================================================
--- flang/runtime/temporary-stack.cpp
+++ flang/runtime/temporary-stack.cpp
@@ -11,7 +11,7 @@
 
 #include "flang/Runtime/temporary-stack.h"
 #include "terminator.h"
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/assign.h"
 #include "flang/Runtime/descriptor.h"
 #include "flang/Runtime/memory.h"
Index: flang/unittests/Evaluate/ISO-Fortran-binding.cpp
===================================================================
--- flang/unittests/Evaluate/ISO-Fortran-binding.cpp
+++ flang/unittests/Evaluate/ISO-Fortran-binding.cpp
@@ -1,5 +1,5 @@
 #include "testing.h"
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/descriptor.h"
 #include "llvm/Support/raw_ostream.h"
 #include <type_traits>
Index: flang/unittests/Runtime/TemporaryStack.cpp
===================================================================
--- flang/unittests/Runtime/TemporaryStack.cpp
+++ flang/unittests/Runtime/TemporaryStack.cpp
@@ -8,7 +8,7 @@
 
 #include "gtest/gtest.h"
 #include "tools.h"
-#include "flang/ISO_Fortran_binding.h"
+#include "flang/ISO_Fortran_binding_wrapper.h"
 #include "flang/Runtime/allocatable.h"
 #include "flang/Runtime/cpp-type.h"
 #include "flang/Runtime/descriptor.h"