diff --git a/llvm/include/llvm/MC/MCDwarf.h b/llvm/include/llvm/MC/MCDwarf.h
--- a/llvm/include/llvm/MC/MCDwarf.h
+++ b/llvm/include/llvm/MC/MCDwarf.h
@@ -300,6 +300,12 @@
                                       DwarfVersion));
   }
 
+  MCSymbol *getLabel() const { return Header.Label; }
+
+  void setLabel(MCSymbol *Label) { Header.Label = Label; }
+
+  void enableSplitLineTable() { HasSplitLineTable = true; }
+
   void Emit(MCStreamer &MCOS, MCDwarfLineTableParams Params,
             MCSection *Section) const;
 };
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
@@ -397,13 +397,16 @@
   /// Holder for the skeleton information.
   DwarfFile SkeletonHolder;
 
-  /// Store file names for type units under fission in a line table
+  /// Store file names for split units under fission in a line table
   /// header that will be emitted into debug_line.dwo.
   // FIXME: replace this with a map from comp_dir to table so that we
   // can emit multiple tables during LTO each of which uses directory
-  // 0, referencing the comp_dir of all the type units that use it.
-  MCDwarfDwoLineTable SplitTypeUnitFileTable;
+  // 0, referencing the comp_dir of all the split units that use it.
+  MCDwarfDwoLineTable SplitUnitFileTable;
   /// @}
+  /// Start symbol for SplitUnitFileTable, this will be referenced by
+  /// debug_macro.dwo for setting up `debug_line_offset`.
+  MCSymbol *SplitUnitFileTableStartSym;
 
   /// True iff there are multiple CUs in this module.
   bool SingleCU;
@@ -777,6 +780,7 @@
 
   void addSectionLabel(const MCSymbol *Sym);
   const MCSymbol *getSectionLabel(const MCSection *S);
+  MCSymbol *getSplitFileTableStartSym() { return SplitUnitFileTableStartSym; }
   void insertSectionLabel(const MCSymbol *S);
 
   static void emitDebugLocValue(const AsmPrinter &AP, const DIBasicType *BT,
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfDebug.cpp
@@ -1015,6 +1015,14 @@
     if (!CompilationDir.empty())
       NewCU.addString(Die, dwarf::DW_AT_comp_dir, CompilationDir);
     addGnuPubAttributes(NewCU, Die);
+  } else if (!DIUnit->getMacros().empty()) {
+    // .debug_macro.dwo needs to reference .debug_line.dwo for
+    // setting up `debug_line_offset`. Initialize the split unit line table
+    // to be emitted later in .debug_line.dwo section.
+    MCDwarfDwoLineTable *SplitLineTable = getDwoLineTable(NewCU);
+    SplitLineTable->enableSplitLineTable();
+    NewCU.initSplitLineTable(SplitLineTable);
+    NewCU.addSectionOffset(Die, dwarf::DW_AT_stmt_list, 0);
   }
 
   if (useAppleExtensionAttributes()) {
@@ -3140,9 +3148,10 @@
 
 void DwarfDebug::emitDebugLineDWO() {
   assert(useSplitDwarf() && "No split dwarf?");
-  SplitTypeUnitFileTable.Emit(
-      *Asm->OutStreamer, MCDwarfLineTableParams(),
-      Asm->getObjFileLowering().getDwarfLineDWOSection());
+  SplitUnitFileTableStartSym = Asm->createTempSymbol("split_unit_line_table");
+  SplitUnitFileTable.setLabel(SplitUnitFileTableStartSym);
+  SplitUnitFileTable.Emit(*Asm->OutStreamer, MCDwarfLineTableParams(),
+                          Asm->getObjFileLowering().getDwarfLineDWOSection());
 }
 
 void DwarfDebug::emitStringOffsetsTableHeaderDWO() {
@@ -3173,10 +3182,10 @@
   if (!useSplitDwarf())
     return nullptr;
   const DICompileUnit *DIUnit = CU.getCUNode();
-  SplitTypeUnitFileTable.maybeSetRootFile(
+  SplitUnitFileTable.maybeSetRootFile(
       DIUnit->getDirectory(), DIUnit->getFilename(),
       CU.getMD5AsBytes(DIUnit->getFile()), DIUnit->getSource());
-  return &SplitTypeUnitFileTable;
+  return &SplitUnitFileTable;
 }
 
 uint64_t DwarfDebug::makeTypeSignature(StringRef Identifier) {
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.h
@@ -72,14 +72,17 @@
   /// corresponds to the MDNode mapped with the subprogram DIE.
   DenseMap<DIE *, const DINode *> ContainingTypeMap;
 
-  DwarfUnit(dwarf::Tag, const DICompileUnit *Node, AsmPrinter *A, DwarfDebug *DW,
-            DwarfFile *DWU);
+  DwarfUnit(dwarf::Tag, const DICompileUnit *Node, AsmPrinter *A,
+            DwarfDebug *DW, DwarfFile *DWU,
+            MCDwarfDwoLineTable *SplitLineTable = nullptr);
 
   bool applySubprogramDefinitionAttributes(const DISubprogram *SP, DIE &SPDie);
 
   bool shareAcrossDWOCUs() const;
   bool isShareableAcrossCUs(const DINode *D) const;
 
+  MCDwarfDwoLineTable *SplitLineTable;
+
 public:
   // Accessors.
   AsmPrinter* getAsmPrinter() const { return Asm; }
@@ -291,6 +294,10 @@
   /// Get context owner's DIE.
   DIE *createTypeDIE(const DICompositeType *Ty);
 
+  void initSplitLineTable(MCDwarfDwoLineTable *SplitLineTable) {
+    this->SplitLineTable = SplitLineTable;
+  }
+
 protected:
   ~DwarfUnit();
 
@@ -343,7 +350,6 @@
   uint64_t TypeSignature;
   const DIE *Ty;
   DwarfCompileUnit &CU;
-  MCDwarfDwoLineTable *SplitLineTable;
   bool UsedLineTable = false;
 
   unsigned getOrCreateSourceID(const DIFile *File) override;
diff --git a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
--- a/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
+++ b/llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
@@ -89,17 +89,18 @@
 }
 
 DwarfUnit::DwarfUnit(dwarf::Tag UnitTag, const DICompileUnit *Node,
-                     AsmPrinter *A, DwarfDebug *DW, DwarfFile *DWU)
+                     AsmPrinter *A, DwarfDebug *DW, DwarfFile *DWU,
+                     MCDwarfDwoLineTable *SplitLineTable)
     : DIEUnit(A->getDwarfVersion(), A->MAI->getCodePointerSize(), UnitTag),
-      CUNode(Node), Asm(A), DD(DW), DU(DWU), IndexTyDie(nullptr) {
-}
+      CUNode(Node), Asm(A), DD(DW), DU(DWU), IndexTyDie(nullptr),
+      SplitLineTable(SplitLineTable) {}
 
 DwarfTypeUnit::DwarfTypeUnit(DwarfCompileUnit &CU, AsmPrinter *A,
                              DwarfDebug *DW, DwarfFile *DWU,
                              MCDwarfDwoLineTable *SplitLineTable)
-    : DwarfUnit(dwarf::DW_TAG_type_unit, CU.getCUNode(), A, DW, DWU), CU(CU),
-      SplitLineTable(SplitLineTable) {
-}
+    : DwarfUnit(dwarf::DW_TAG_type_unit, CU.getCUNode(), A, DW, DWU,
+                SplitLineTable),
+      CU(CU) {}
 
 DwarfUnit::~DwarfUnit() {
   for (unsigned j = 0, M = DIEBlocks.size(); j < M; ++j)
diff --git a/llvm/test/DebugInfo/X86/debug-line-macro-dwo.ll b/llvm/test/DebugInfo/X86/debug-line-macro-dwo.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/DebugInfo/X86/debug-line-macro-dwo.ll
@@ -0,0 +1,36 @@
+; This test checks emission of .debug_line.dwo section when
+; -gdwarf-5 -gsplit-dwarf -fdebug-macro is specified.
+
+; RUN: %llc_dwarf -dwarf-version=5 -O0 -filetype=asm \
+; RUN:   -split-dwarf-file=test.dwo < %s | FileCheck %s
+
+; CHECK-LABEL: .debug_line.dwo
+; CHECK-NEXT: .Lsplit_unit_line_table0:
+
+; ModuleID = 'test.c'
+source_filename = "test.c"
+target datalayout = "e-m:e-p200:32:32-p201:32:32-p202:64:64-i64:64-f80:128-n8:16:32:64-S128"
+target triple = "x86_64-unknown-linux-gnu"
+
+!llvm.dbg.cu = !{!0}
+!llvm.module.flags = !{!14, !15, !16}
+!llvm.ident = !{!17}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C99, file: !1, producer: "clang version 11.0.0", isOptimized: false, runtimeVersion: 0, splitDebugFilename: "test.dwo", emissionKind: FullDebug, enums: !2, macros: !3, splitDebugInlining: false, nameTableKind: None)
+!1 = !DIFile(filename: "test.c", directory: "/home/", checksumkind: CSK_MD5, checksum: "ef6a7032e0c7ceeef614583f2c00dc80")
+!2 = !{}
+!3 = !{!4}
+!4 = !DIMacroFile(file: !1, nodes: !5)
+!5 = !{!6, !10, !13}
+!6 = !DIMacroFile(line: 1, file: !7, nodes: !8)
+!7 = !DIFile(filename: "./foo.h", directory: "/home/", checksumkind: CSK_MD5, checksum: "0f0cd0e15b44f49d3944992c8dc28661")
+!8 = !{!9}
+!9 = !DIMacro(type: DW_MACINFO_define, line: 1, name: "FOO", value: "5")
+!10 = !DIMacroFile(line: 2, file: !11, nodes: !12)
+!11 = !DIFile(filename: "./bar.h", directory: "/home/", checksumkind: CSK_MD5, checksum: "bf4b34c263eaaa1d7085c18243b8d100")
+!12 = !{!13}
+!13 = !DIMacro(type: DW_MACINFO_undef, line: 14, name: "YEA")
+!14 = !{i32 7, !"Dwarf Version", i32 5}
+!15 = !{i32 2, !"Debug Info Version", i32 3}
+!16 = !{i32 1, !"wchar_size", i32 4}
+!17 = !{!"clang version 11.0.0"}