diff --git a/flang/include/flang/Lower/IO.h b/flang/include/flang/Lower/IO.h
new file mode 100644
--- /dev/null
+++ b/flang/include/flang/Lower/IO.h
@@ -0,0 +1,98 @@
+//===-- Lower/IO.h -- lower I/O statements ----------------------*- 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_LOWER_IO_H
+#define FORTRAN_LOWER_IO_H
+
+#include "flang/Common/reference.h"
+#include "flang/Semantics/symbol.h"
+#include "llvm/ADT/DenseMap.h"
+#include "llvm/ADT/SmallSet.h"
+
+namespace mlir {
+class Value;
+} // namespace mlir
+
+namespace Fortran {
+namespace parser {
+using Label = std::uint64_t;
+struct BackspaceStmt;
+struct CloseStmt;
+struct EndfileStmt;
+struct FlushStmt;
+struct InquireStmt;
+struct OpenStmt;
+struct PrintStmt;
+struct ReadStmt;
+struct RewindStmt;
+struct WaitStmt;
+struct WriteStmt;
+} // namespace parser
+
+namespace lower {
+
+class AbstractConverter;
+class BridgeImpl;
+
+namespace pft {
+struct Evaluation;
+using LabelEvalMap = llvm::DenseMap<Fortran::parser::Label, Evaluation *>;
+using SymbolRef = Fortran::common::Reference<const Fortran::semantics::Symbol>;
+using LabelSet = llvm::SmallSet<Fortran::parser::Label, 5>;
+using SymbolLabelMap = llvm::DenseMap<SymbolRef, LabelSet>;
+} // namespace pft
+
+/// Generate IO call(s) for BACKSPACE; return the IOSTAT code
+mlir::Value genBackspaceStatement(AbstractConverter &,
+                                  const parser::BackspaceStmt &);
+
+/// Generate IO call(s) for CLOSE; return the IOSTAT code
+mlir::Value genCloseStatement(AbstractConverter &, const parser::CloseStmt &);
+
+/// Generate IO call(s) for ENDFILE; return the IOSTAT code
+mlir::Value genEndfileStatement(AbstractConverter &,
+                                const parser::EndfileStmt &);
+
+/// Generate IO call(s) for FLUSH; return the IOSTAT code
+mlir::Value genFlushStatement(AbstractConverter &, const parser::FlushStmt &);
+
+/// Generate IO call(s) for INQUIRE; return the IOSTAT code
+mlir::Value genInquireStatement(AbstractConverter &,
+                                const parser::InquireStmt &);
+
+/// Generate IO call(s) for OPEN; return the IOSTAT code
+mlir::Value genOpenStatement(AbstractConverter &, const parser::OpenStmt &);
+
+/// Generate IO call(s) for PRINT
+void genPrintStatement(AbstractConverter &converter,
+                       const parser::PrintStmt &stmt,
+                       pft::LabelEvalMap &labelMap,
+                       pft::SymbolLabelMap &assignMap);
+
+/// Generate IO call(s) for READ; return the IOSTAT code
+mlir::Value genReadStatement(AbstractConverter &converter,
+                             const parser::ReadStmt &stmt,
+                             pft::LabelEvalMap &labelMap,
+                             pft::SymbolLabelMap &assignMap);
+
+/// Generate IO call(s) for REWIND; return the IOSTAT code
+mlir::Value genRewindStatement(AbstractConverter &, const parser::RewindStmt &);
+
+/// Generate IO call(s) for WAIT; return the IOSTAT code
+mlir::Value genWaitStatement(AbstractConverter &, const parser::WaitStmt &);
+
+/// Generate IO call(s) for WRITE; return the IOSTAT code
+mlir::Value genWriteStatement(AbstractConverter &converter,
+                              const parser::WriteStmt &stmt,
+                              pft::LabelEvalMap &labelMap,
+                              pft::SymbolLabelMap &assignMap);
+
+} // namespace lower
+} // namespace Fortran
+
+#endif // FORTRAN_LOWER_IO_H
diff --git a/flang/lib/Lower/CMakeLists.txt b/flang/lib/Lower/CMakeLists.txt
--- a/flang/lib/Lower/CMakeLists.txt
+++ b/flang/lib/Lower/CMakeLists.txt
@@ -9,6 +9,7 @@
   ConvertType.cpp
   DoLoopHelper.cpp
   FIRBuilder.cpp
+  IO.cpp
   Mangler.cpp
   OpenMP.cpp
   PFTBuilder.cpp
diff --git a/flang/lib/Lower/IO.cpp b/flang/lib/Lower/IO.cpp
new file mode 100644
--- /dev/null
+++ b/flang/lib/Lower/IO.cpp
@@ -0,0 +1,1493 @@
+//===-- IO.cpp -- I/O statement lowering ----------------------------------===//
+//
+// 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
+//
+//===----------------------------------------------------------------------===//
+
+#include "flang/Lower/IO.h"
+#include "../../runtime/io-api.h"
+#include "RTBuilder.h"
+#include "flang/Lower/Bridge.h"
+#include "flang/Lower/CharacterExpr.h"
+#include "flang/Lower/ComplexExpr.h"
+#include "flang/Lower/FIRBuilder.h"
+#include "flang/Lower/PFTBuilder.h"
+#include "flang/Lower/Runtime.h"
+#include "flang/Lower/Utils.h"
+#include "flang/Parser/parse-tree.h"
+#include "flang/Semantics/tools.h"
+#include "mlir/Dialect/StandardOps/IR/Ops.h"
+
+#define TODO() llvm_unreachable("not yet implemented")
+
+using namespace Fortran::runtime::io;
+
+#define NAMIFY_HELPER(X) #X
+#define NAMIFY(X) NAMIFY_HELPER(IONAME(X))
+#define mkIOKey(X) mkKey(IONAME(X))
+
+namespace Fortran::lower {
+/// Static table of IO runtime calls
+///
+/// This logical map contains the name and type builder function for each IO
+/// runtime function listed in the tuple. This table is fully constructed at
+/// compile-time. Use the `mkIOKey` macro to access the table.
+static constexpr std::tuple<
+    mkIOKey(BeginInternalArrayListOutput), mkIOKey(BeginInternalArrayListInput),
+    mkIOKey(BeginInternalArrayFormattedOutput),
+    mkIOKey(BeginInternalArrayFormattedInput), mkIOKey(BeginInternalListOutput),
+    mkIOKey(BeginInternalListInput), mkIOKey(BeginInternalFormattedOutput),
+    mkIOKey(BeginInternalFormattedInput), mkIOKey(BeginInternalNamelistOutput),
+    mkIOKey(BeginInternalNamelistInput), mkIOKey(BeginExternalListOutput),
+    mkIOKey(BeginExternalListInput), mkIOKey(BeginExternalFormattedOutput),
+    mkIOKey(BeginExternalFormattedInput), mkIOKey(BeginUnformattedOutput),
+    mkIOKey(BeginUnformattedInput), mkIOKey(BeginExternalNamelistOutput),
+    mkIOKey(BeginExternalNamelistInput), mkIOKey(BeginAsynchronousOutput),
+    mkIOKey(BeginAsynchronousInput), mkIOKey(BeginWait), mkIOKey(BeginWaitAll),
+    mkIOKey(BeginClose), mkIOKey(BeginFlush), mkIOKey(BeginBackspace),
+    mkIOKey(BeginEndfile), mkIOKey(BeginRewind), mkIOKey(BeginOpenUnit),
+    mkIOKey(BeginOpenNewUnit), mkIOKey(BeginInquireUnit),
+    mkIOKey(BeginInquireFile), mkIOKey(BeginInquireIoLength),
+    mkIOKey(EnableHandlers), mkIOKey(SetAdvance), mkIOKey(SetBlank),
+    mkIOKey(SetDecimal), mkIOKey(SetDelim), mkIOKey(SetPad), mkIOKey(SetPos),
+    mkIOKey(SetRec), mkIOKey(SetRound), mkIOKey(SetSign),
+    mkIOKey(OutputDescriptor), mkIOKey(InputDescriptor),
+    mkIOKey(OutputUnformattedBlock), mkIOKey(InputUnformattedBlock),
+    mkIOKey(OutputInteger64), mkIOKey(InputInteger), mkIOKey(OutputReal32),
+    mkIOKey(InputReal32), mkIOKey(OutputReal64), mkIOKey(InputReal64),
+    mkIOKey(OutputComplex64), mkIOKey(OutputComplex32), mkIOKey(OutputAscii),
+    mkIOKey(InputAscii), mkIOKey(OutputLogical), mkIOKey(InputLogical),
+    mkIOKey(SetAccess), mkIOKey(SetAction), mkIOKey(SetAsynchronous),
+    mkIOKey(SetEncoding), mkIOKey(SetForm), mkIOKey(SetPosition),
+    mkIOKey(SetRecl), mkIOKey(SetStatus), mkIOKey(SetFile), mkIOKey(GetNewUnit),
+    mkIOKey(GetSize), mkIOKey(GetIoLength), mkIOKey(GetIoMsg),
+    mkIOKey(InquireCharacter), mkIOKey(InquireLogical),
+    mkIOKey(InquirePendingId), mkIOKey(InquireInteger64),
+    mkIOKey(EndIoStatement)>
+    newIOTable;
+} // namespace Fortran::lower
+
+namespace {
+struct ConditionSpecifierInfo {
+  const Fortran::semantics::SomeExpr *ioStatExpr{};
+  const Fortran::semantics::SomeExpr *ioMsgExpr{};
+  bool hasErr{};
+  bool hasEnd{};
+  bool hasEor{};
+
+  /// Check for any condition specifier that applies to specifier processing.
+  bool hasErrorConditionSpecifier() const {
+    return ioStatExpr != nullptr || hasErr;
+  }
+  /// Check for any condition specifier that applies to data transfer items
+  /// in a PRINT, READ, WRITE, or WAIT statement.  (WAIT may be irrelevant.)
+  bool hasTransferConditionSpecifier() const {
+    return ioStatExpr != nullptr || hasErr || hasEnd || hasEor;
+  }
+  /// Check for any condition specifier, including IOMSG.
+  bool hasAnyConditionSpecifier() const {
+    return ioStatExpr != nullptr || ioMsgExpr != nullptr || hasErr || hasEnd ||
+           hasEor;
+  }
+};
+} // namespace
+
+using namespace Fortran::lower;
+
+/// Helper function to retrieve the name of the IO function given the key `A`
+template <typename A>
+static constexpr const char *getName() {
+  return std::get<A>(newIOTable).name;
+}
+
+/// Helper function to retrieve the type model signature builder of the IO
+/// function as defined by the key `A`
+template <typename A>
+static constexpr FuncTypeBuilderFunc getTypeModel() {
+  return std::get<A>(newIOTable).getTypeModel();
+}
+
+inline int64_t getLength(mlir::Type argTy) {
+  return argTy.cast<fir::SequenceType>().getShape()[0];
+}
+
+/// Get (or generate) the MLIR FuncOp for a given IO runtime function.
+template <typename E>
+static mlir::FuncOp getIORuntimeFunc(mlir::Location loc,
+                                     Fortran::lower::FirOpBuilder &builder) {
+  auto name = getName<E>();
+  auto func = builder.getNamedFunction(name);
+  if (func)
+    return func;
+  auto funTy = getTypeModel<E>()(builder.getContext());
+  func = builder.createFunction(loc, name, funTy);
+  func.setAttr("fir.runtime", builder.getUnitAttr());
+  func.setAttr("fir.io", builder.getUnitAttr());
+  return func;
+}
+
+/// Generate calls to end an IO statement.  Return the IOSTAT value, if any.
+/// It is the caller's responsibility to generate branches on that value.
+static mlir::Value genEndIO(Fortran::lower::AbstractConverter &converter,
+                            mlir::Location loc, mlir::Value cookie,
+                            const ConditionSpecifierInfo &csi) {
+  auto &builder = converter.getFirOpBuilder();
+  if (csi.ioMsgExpr) {
+    auto getIoMsg = getIORuntimeFunc<mkIOKey(GetIoMsg)>(loc, builder);
+    auto ioMsgVar =
+        Fortran::lower::CharacterExprHelper{builder, loc}.createUnboxChar(
+            converter.genExprAddr(csi.ioMsgExpr, loc));
+    llvm::SmallVector<mlir::Value, 3> args{
+        cookie,
+        builder.createConvert(loc, getIoMsg.getType().getInput(1),
+                              ioMsgVar.first),
+        builder.createConvert(loc, getIoMsg.getType().getInput(2),
+                              ioMsgVar.second)};
+    builder.create<mlir::CallOp>(loc, getIoMsg, args);
+  }
+  auto endIoStatement = getIORuntimeFunc<mkIOKey(EndIoStatement)>(loc, builder);
+  llvm::SmallVector<mlir::Value, 1> endArgs{cookie};
+  auto call = builder.create<mlir::CallOp>(loc, endIoStatement, endArgs);
+  if (csi.ioStatExpr) {
+    auto ioStatVar = converter.genExprAddr(csi.ioStatExpr, loc);
+    auto ioStatResult = builder.createConvert(
+        loc, converter.genType(*csi.ioStatExpr), call.getResult(0));
+    builder.create<fir::StoreOp>(loc, ioStatResult, ioStatVar);
+  }
+  return csi.hasTransferConditionSpecifier() ? call.getResult(0)
+                                             : mlir::Value{};
+}
+
+/// Make the next call in the IO statement conditional on runtime result `ok`.
+/// If a call returns `ok==false`, further suboperation calls for an I/O
+/// statement will be skipped.  This may generate branch heavy, deeply nested
+/// conditionals for I/O statements with a large number of suboperations.
+static void makeNextConditionalOn(Fortran::lower::FirOpBuilder &builder,
+                                  mlir::Location loc,
+                                  mlir::OpBuilder::InsertPoint &insertPt,
+                                  bool checkResult, mlir::Value ok,
+                                  bool inIterWhileLoop = false) {
+  if (!checkResult || !ok)
+    // Either I/O calls do not need to be checked, or the next I/O call is the
+    // first potentially fallable call.
+    return;
+  // A previous I/O call for a statement returned the bool `ok`.  If this call
+  // is in a fir.iterate_while loop, the result must be propagated up to the
+  // loop scope.  That is done in genIoLoop, but it is enabled here.
+  auto whereOp =
+      inIterWhileLoop
+          ? builder.create<fir::WhereOp>(loc, builder.getI1Type(), ok, true)
+          : builder.create<fir::WhereOp>(loc, ok, /*withOtherwise=*/false);
+  if (!insertPt.isSet())
+    insertPt = builder.saveInsertionPoint();
+  builder.setInsertionPointToStart(&whereOp.whereRegion().front());
+}
+
+template <typename D>
+static void genIoLoop(Fortran::lower::AbstractConverter &converter,
+                      mlir::Value cookie, const D &ioImpliedDo,
+                      bool checkResult, mlir::Value &ok, bool inIterWhileLoop);
+
+/// Get the OutputXyz routine to output a value of the given type.
+static mlir::FuncOp getOutputFunc(mlir::Location loc,
+                                  Fortran::lower::FirOpBuilder &builder,
+                                  mlir::Type type) {
+  if (auto ty = type.dyn_cast<mlir::IntegerType>())
+    return ty.getWidth() == 1
+               ? getIORuntimeFunc<mkIOKey(OutputLogical)>(loc, builder)
+               : getIORuntimeFunc<mkIOKey(OutputInteger64)>(loc, builder);
+  if (auto ty = type.dyn_cast<mlir::FloatType>())
+    return ty.getWidth() <= 32
+               ? getIORuntimeFunc<mkIOKey(OutputReal32)>(loc, builder)
+               : getIORuntimeFunc<mkIOKey(OutputReal64)>(loc, builder);
+  if (auto ty = type.dyn_cast<fir::CplxType>())
+    return ty.getFKind() <= 4
+               ? getIORuntimeFunc<mkIOKey(OutputComplex32)>(loc, builder)
+               : getIORuntimeFunc<mkIOKey(OutputComplex64)>(loc, builder);
+  if (type.isa<fir::LogicalType>())
+    return getIORuntimeFunc<mkIOKey(OutputLogical)>(loc, builder);
+  if (type.isa<fir::BoxType>())
+    return getIORuntimeFunc<mkIOKey(OutputDescriptor)>(loc, builder);
+  if (Fortran::lower::CharacterExprHelper::isCharacter(type))
+    return getIORuntimeFunc<mkIOKey(OutputAscii)>(loc, builder);
+  // TODO: handle arrays
+  mlir::emitError(loc, "output for entity type ") << type << " not implemented";
+  return {};
+}
+
+/// Generate a sequence of output data transfer calls.
+static void
+genOutputItemList(Fortran::lower::AbstractConverter &converter,
+                  mlir::Value cookie,
+                  const std::list<Fortran::parser::OutputItem> &items,
+                  mlir::OpBuilder::InsertPoint &insertPt, bool checkResult,
+                  mlir::Value &ok, bool inIterWhileLoop) {
+  auto &builder = converter.getFirOpBuilder();
+  for (auto &item : items) {
+    if (const auto &impliedDo = std::get_if<1>(&item.u)) {
+      genIoLoop(converter, cookie, impliedDo->value(), checkResult, ok,
+                inIterWhileLoop);
+      continue;
+    }
+    auto &pExpr = std::get<Fortran::parser::Expr>(item.u);
+    auto loc = converter.genLocation(pExpr.source);
+    makeNextConditionalOn(builder, loc, insertPt, checkResult, ok,
+                          inIterWhileLoop);
+    auto itemValue =
+        converter.genExprValue(Fortran::semantics::GetExpr(pExpr), loc);
+    auto itemType = itemValue.getType();
+    auto outputFunc = getOutputFunc(loc, builder, itemType);
+    auto argType = outputFunc.getType().getInput(1);
+    llvm::SmallVector<mlir::Value, 3> outputFuncArgs = {cookie};
+    Fortran::lower::CharacterExprHelper helper{builder, loc};
+    if (helper.isCharacter(itemType)) {
+      auto dataLen = helper.materializeCharacter(itemValue);
+      outputFuncArgs.push_back(builder.createConvert(
+          loc, outputFunc.getType().getInput(1), dataLen.first));
+      outputFuncArgs.push_back(builder.createConvert(
+          loc, outputFunc.getType().getInput(2), dataLen.second));
+    } else if (fir::isa_complex(itemType)) {
+      auto parts = Fortran::lower::ComplexExprHelper{builder, loc}.extractParts(
+          itemValue);
+      outputFuncArgs.push_back(parts.first);
+      outputFuncArgs.push_back(parts.second);
+    } else {
+      itemValue = builder.createConvert(loc, argType, itemValue);
+      outputFuncArgs.push_back(itemValue);
+    }
+    ok = builder.create<mlir::CallOp>(loc, outputFunc, outputFuncArgs)
+             .getResult(0);
+  }
+}
+
+/// Get the InputXyz routine to input a value of the given type.
+static mlir::FuncOp getInputFunc(mlir::Location loc,
+                                 Fortran::lower::FirOpBuilder &builder,
+                                 mlir::Type type) {
+  if (auto ty = type.dyn_cast<mlir::IntegerType>())
+    return ty.getWidth() == 1
+               ? getIORuntimeFunc<mkIOKey(InputLogical)>(loc, builder)
+               : getIORuntimeFunc<mkIOKey(InputInteger)>(loc, builder);
+  if (auto ty = type.dyn_cast<mlir::FloatType>())
+    return ty.getWidth() <= 32
+               ? getIORuntimeFunc<mkIOKey(InputReal32)>(loc, builder)
+               : getIORuntimeFunc<mkIOKey(InputReal64)>(loc, builder);
+  if (auto ty = type.dyn_cast<fir::CplxType>())
+    return ty.getFKind() <= 4
+               ? getIORuntimeFunc<mkIOKey(InputReal32)>(loc, builder)
+               : getIORuntimeFunc<mkIOKey(InputReal64)>(loc, builder);
+  if (type.isa<fir::LogicalType>())
+    return getIORuntimeFunc<mkIOKey(InputLogical)>(loc, builder);
+  if (type.isa<fir::BoxType>())
+    return getIORuntimeFunc<mkIOKey(InputDescriptor)>(loc, builder);
+  if (Fortran::lower::CharacterExprHelper::isCharacter(type))
+    return getIORuntimeFunc<mkIOKey(InputAscii)>(loc, builder);
+  // TODO: handle arrays
+  mlir::emitError(loc, "input for entity type ") << type << " not implemented";
+  return {};
+}
+
+/// Generate a sequence of input data transfer calls.
+static void genInputItemList(Fortran::lower::AbstractConverter &converter,
+                             mlir::Value cookie,
+                             const std::list<Fortran::parser::InputItem> &items,
+                             mlir::OpBuilder::InsertPoint &insertPt,
+                             bool checkResult, mlir::Value &ok,
+                             bool inIterWhileLoop) {
+  auto &builder = converter.getFirOpBuilder();
+  for (auto &item : items) {
+    if (const auto &impliedDo = std::get_if<1>(&item.u)) {
+      genIoLoop(converter, cookie, impliedDo->value(), checkResult, ok,
+                inIterWhileLoop);
+      continue;
+    }
+    auto &pVar = std::get<Fortran::parser::Variable>(item.u);
+    auto loc = converter.genLocation(pVar.GetSource());
+    makeNextConditionalOn(builder, loc, insertPt, checkResult, ok,
+                          inIterWhileLoop);
+    auto itemAddr =
+        converter.genExprAddr(Fortran::semantics::GetExpr(pVar), loc);
+    auto itemType = itemAddr.getType().cast<fir::ReferenceType>().getEleTy();
+    auto inputFunc = getInputFunc(loc, builder, itemType);
+    auto argType = inputFunc.getType().getInput(1);
+    auto originalItemAddr = itemAddr;
+    mlir::Type complexPartType;
+    if (itemType.isa<fir::CplxType>())
+      complexPartType = builder.getRefType(
+          Fortran::lower::ComplexExprHelper{builder, loc}.getComplexPartType(
+              itemType));
+    auto complexPartAddr = [&](int index) {
+      return builder.create<fir::CoordinateOp>(
+          loc, complexPartType, originalItemAddr,
+          llvm::SmallVector<mlir::Value, 1>{builder.create<mlir::ConstantOp>(
+              loc, builder.getI32IntegerAttr(index))});
+    };
+    if (complexPartType)
+      itemAddr = complexPartAddr(0); // real part
+    itemAddr = builder.createConvert(loc, argType, itemAddr);
+    llvm::SmallVector<mlir::Value, 3> inputFuncArgs = {cookie, itemAddr};
+    Fortran::lower::CharacterExprHelper helper{builder, loc};
+    if (helper.isCharacter(itemType)) {
+      auto len = helper.materializeCharacter(originalItemAddr).second;
+      inputFuncArgs.push_back(
+          builder.createConvert(loc, inputFunc.getType().getInput(2), len));
+    } else if (itemType.isa<mlir::IntegerType>()) {
+      inputFuncArgs.push_back(builder.create<mlir::ConstantOp>(
+          loc, builder.getI32IntegerAttr(
+                   itemType.cast<mlir::IntegerType>().getWidth() / 8)));
+    }
+    ok = builder.create<mlir::CallOp>(loc, inputFunc, inputFuncArgs)
+             .getResult(0);
+    if (complexPartType) { // imaginary part
+      makeNextConditionalOn(builder, loc, insertPt, checkResult, ok,
+                            inIterWhileLoop);
+      inputFuncArgs = {cookie,
+                       builder.createConvert(loc, argType, complexPartAddr(1))};
+      ok = builder.create<mlir::CallOp>(loc, inputFunc, inputFuncArgs)
+               .getResult(0);
+    }
+  }
+}
+
+/// Generate an io-implied-do loop.
+template <typename D>
+static void genIoLoop(Fortran::lower::AbstractConverter &converter,
+                      mlir::Value cookie, const D &ioImpliedDo,
+                      bool checkResult, mlir::Value &ok, bool inIterWhileLoop) {
+  mlir::OpBuilder::InsertPoint insertPt;
+  auto &builder = converter.getFirOpBuilder();
+  auto loc = converter.getCurrentLocation();
+  makeNextConditionalOn(builder, loc, insertPt, checkResult, ok,
+                        inIterWhileLoop);
+  auto parentInsertPt = builder.saveInsertionPoint();
+  const auto &itemList = std::get<0>(ioImpliedDo.t);
+  const auto &control = std::get<1>(ioImpliedDo.t);
+  const auto &loopSym = *control.name.thing.thing.symbol;
+  auto loopVar = converter.getSymbolAddress(loopSym);
+  auto genFIRLoopIndex = [&](const Fortran::parser::ScalarIntExpr &expr) {
+    return builder.createConvert(
+        loc, builder.getIndexType(),
+        converter.genExprValue(*Fortran::semantics::GetExpr(expr)));
+  };
+  auto lowerValue = genFIRLoopIndex(control.lower);
+  auto upperValue = genFIRLoopIndex(control.upper);
+  auto stepValue = control.step.has_value()
+                       ? genFIRLoopIndex(*control.step)
+                       : builder.create<mlir::ConstantIndexOp>(loc, 1);
+  auto genItemList = [&](const D &ioImpliedDo, bool inIterWhileLoop) {
+    if constexpr (std::is_same_v<D, Fortran::parser::InputImpliedDo>)
+      genInputItemList(converter, cookie, itemList, insertPt, checkResult, ok,
+                       true);
+    else
+      genOutputItemList(converter, cookie, itemList, insertPt, checkResult, ok,
+                        true);
+  };
+  if (!checkResult) {
+    // No I/O call result checks - the loop is a fir.do_loop op.
+    auto loopOp =
+        builder.create<fir::LoopOp>(loc, lowerValue, upperValue, stepValue);
+    builder.setInsertionPointToStart(loopOp.getBody());
+    auto lcv = builder.createConvert(loc, converter.genType(loopSym),
+                                     loopOp.getInductionVar());
+    builder.create<fir::StoreOp>(loc, lcv, loopVar);
+    insertPt = builder.saveInsertionPoint();
+    genItemList(ioImpliedDo, false);
+    builder.restoreInsertionPoint(parentInsertPt);
+    return;
+  }
+  // Check I/O call results - the loop is a fir.iterate_while op.
+  if (!ok)
+    ok = builder.createIntegerConstant(loc, builder.getI1Type(), 1);
+  fir::IterWhileOp iterWhileOp = builder.create<fir::IterWhileOp>(
+      loc, lowerValue, upperValue, stepValue, ok);
+  builder.setInsertionPointToStart(iterWhileOp.getBody());
+  auto lcv = builder.createConvert(loc, converter.genType(loopSym),
+                                   iterWhileOp.getInductionVar());
+  builder.create<fir::StoreOp>(loc, lcv, loopVar);
+  insertPt = builder.saveInsertionPoint();
+  ok = iterWhileOp.getIterateVar();
+  auto falseValue = builder.createIntegerConstant(loc, builder.getI1Type(), 0);
+  genItemList(ioImpliedDo, true);
+  // Unwind nested I/O call scopes, filling in true and false ResultOp's.
+  for (auto *op = builder.getBlock()->getParentOp(); isa<fir::WhereOp>(op);
+       op = op->getBlock()->getParentOp()) {
+    auto whereOp = dyn_cast<fir::WhereOp>(op);
+    auto *lastOp = &whereOp.whereRegion().front().back();
+    builder.setInsertionPointAfter(lastOp);
+    builder.create<fir::ResultOp>(loc, lastOp->getResult(0)); // runtime result
+    builder.setInsertionPointToStart(&whereOp.otherRegion().front());
+    builder.create<fir::ResultOp>(loc, falseValue); // known false result
+  }
+  builder.restoreInsertionPoint(insertPt);
+  builder.create<fir::ResultOp>(loc, builder.getBlock()->back().getResult(0));
+  ok = iterWhileOp.getResult(0);
+  builder.restoreInsertionPoint(parentInsertPt);
+}
+
+//===----------------------------------------------------------------------===//
+// Default argument generation.
+//===----------------------------------------------------------------------===//
+
+static mlir::Value getDefaultFilename(Fortran::lower::FirOpBuilder &builder,
+                                      mlir::Location loc, mlir::Type toType) {
+  mlir::Value null =
+      builder.create<mlir::ConstantOp>(loc, builder.getI64IntegerAttr(0));
+  return builder.createConvert(loc, toType, null);
+}
+
+static mlir::Value getDefaultLineNo(Fortran::lower::FirOpBuilder &builder,
+                                    mlir::Location loc, mlir::Type toType) {
+  return builder.create<mlir::ConstantOp>(loc,
+                                          builder.getIntegerAttr(toType, 0));
+}
+
+static mlir::Value getDefaultScratch(Fortran::lower::FirOpBuilder &builder,
+                                     mlir::Location loc, mlir::Type toType) {
+  mlir::Value null =
+      builder.create<mlir::ConstantOp>(loc, builder.getI64IntegerAttr(0));
+  return builder.createConvert(loc, toType, null);
+}
+
+static mlir::Value getDefaultScratchLen(Fortran::lower::FirOpBuilder &builder,
+                                        mlir::Location loc, mlir::Type toType) {
+  return builder.create<mlir::ConstantOp>(loc,
+                                          builder.getIntegerAttr(toType, 0));
+}
+
+/// Lower a string literal. Many arguments to the runtime are conveyed as
+/// Fortran CHARACTER literals.
+template <typename A>
+static std::tuple<mlir::Value, mlir::Value, mlir::Value>
+lowerStringLit(Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+               const A &syntax, mlir::Type strTy, mlir::Type lenTy,
+               mlir::Type ty2 = {}) {
+  auto &builder = converter.getFirOpBuilder();
+  auto *expr = Fortran::semantics::GetExpr(syntax);
+  auto str = converter.genExprValue(expr, loc);
+  Fortran::lower::CharacterExprHelper helper{builder, loc};
+  auto dataLen = helper.materializeCharacter(str);
+  auto buff = builder.createConvert(loc, strTy, dataLen.first);
+  auto len = builder.createConvert(loc, lenTy, dataLen.second);
+  if (ty2) {
+    auto kindVal = helper.getCharacterKind(str.getType());
+    auto kind = builder.create<mlir::ConstantOp>(
+        loc, builder.getIntegerAttr(ty2, kindVal));
+    return {buff, len, kind};
+  }
+  return {buff, len, mlir::Value{}};
+}
+
+/// Pass the body of the FORMAT statement in as if it were a CHARACTER literal
+/// constant. NB: This is the prescribed manner in which the front-end passes
+/// this information to lowering.
+static std::tuple<mlir::Value, mlir::Value, mlir::Value>
+lowerSourceTextAsStringLit(Fortran::lower::AbstractConverter &converter,
+                           mlir::Location loc, llvm::StringRef text,
+                           mlir::Type strTy, mlir::Type lenTy) {
+  text = text.drop_front(text.find('('));
+  text = text.take_front(text.rfind(')') + 1);
+  auto &builder = converter.getFirOpBuilder();
+  auto lit = builder.createStringLit(
+      loc, /*FIXME*/ fir::CharacterType::get(builder.getContext(), 1), text);
+  auto data =
+      Fortran::lower::CharacterExprHelper{builder, loc}.materializeCharacter(
+          lit);
+  auto buff = builder.createConvert(loc, strTy, data.first);
+  auto len = builder.createConvert(loc, lenTy, data.second);
+  return {buff, len, mlir::Value{}};
+}
+
+//===----------------------------------------------------------------------===//
+// Handle I/O statement specifiers.
+// These are threaded together for a single statement via the passed cookie.
+//===----------------------------------------------------------------------===//
+
+/// Generic to build an integral argument to the runtime.
+template <typename A, typename B>
+mlir::Value genIntIOOption(Fortran::lower::AbstractConverter &converter,
+                           mlir::Location loc, mlir::Value cookie,
+                           const B &spec) {
+  auto &builder = converter.getFirOpBuilder();
+  mlir::FuncOp ioFunc = getIORuntimeFunc<A>(loc, builder);
+  mlir::FunctionType ioFuncTy = ioFunc.getType();
+  auto expr = converter.genExprValue(Fortran::semantics::GetExpr(spec.v), loc);
+  auto val = builder.createConvert(loc, ioFuncTy.getInput(1), expr);
+  llvm::SmallVector<mlir::Value, 4> ioArgs = {cookie, val};
+  return builder.create<mlir::CallOp>(loc, ioFunc, ioArgs).getResult(0);
+}
+
+/// Generic to build a string argument to the runtime. This passes a CHARACTER
+/// as a pointer to the buffer and a LEN parameter.
+template <typename A, typename B>
+mlir::Value genCharIOOption(Fortran::lower::AbstractConverter &converter,
+                            mlir::Location loc, mlir::Value cookie,
+                            const B &spec) {
+  auto &builder = converter.getFirOpBuilder();
+  mlir::FuncOp ioFunc = getIORuntimeFunc<A>(loc, builder);
+  mlir::FunctionType ioFuncTy = ioFunc.getType();
+  auto tup = lowerStringLit(converter, loc, spec, ioFuncTy.getInput(1),
+                            ioFuncTy.getInput(2));
+  llvm::SmallVector<mlir::Value, 4> ioArgs = {cookie, std::get<0>(tup),
+                                              std::get<1>(tup)};
+  return builder.create<mlir::CallOp>(loc, ioFunc, ioArgs).getResult(0);
+}
+
+template <typename A>
+mlir::Value genIOOption(Fortran::lower::AbstractConverter &converter,
+                        mlir::Location loc, mlir::Value cookie, const A &spec) {
+  // default case: do nothing
+  return {};
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::FileNameExpr>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::FileNameExpr &spec) {
+  auto &builder = converter.getFirOpBuilder();
+  // has an extra KIND argument
+  auto ioFunc = getIORuntimeFunc<mkIOKey(SetFile)>(loc, builder);
+  mlir::FunctionType ioFuncTy = ioFunc.getType();
+  auto tup = lowerStringLit(converter, loc, spec, ioFuncTy.getInput(1),
+                            ioFuncTy.getInput(2), ioFuncTy.getInput(3));
+  llvm::SmallVector<mlir::Value, 4> ioArgs{cookie, std::get<0>(tup),
+                                           std::get<1>(tup), std::get<2>(tup)};
+  return builder.create<mlir::CallOp>(loc, ioFunc, ioArgs).getResult(0);
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::ConnectSpec::CharExpr>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::ConnectSpec::CharExpr &spec) {
+  auto &builder = converter.getFirOpBuilder();
+  mlir::FuncOp ioFunc;
+  switch (std::get<Fortran::parser::ConnectSpec::CharExpr::Kind>(spec.t)) {
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Access:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetAccess)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Action:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetAction)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Asynchronous:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetAsynchronous)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Blank:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetBlank)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Decimal:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetDecimal)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Delim:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetDelim)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Encoding:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetEncoding)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Form:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetForm)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Pad:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetPad)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Position:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetPosition)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Round:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetRound)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Sign:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetSign)>(loc, builder);
+    break;
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Convert:
+    llvm_unreachable("CONVERT not part of the runtime::io interface");
+  case Fortran::parser::ConnectSpec::CharExpr::Kind::Dispose:
+    llvm_unreachable("DISPOSE not part of the runtime::io interface");
+  }
+  mlir::FunctionType ioFuncTy = ioFunc.getType();
+  auto tup = lowerStringLit(
+      converter, loc, std::get<Fortran::parser::ScalarDefaultCharExpr>(spec.t),
+      ioFuncTy.getInput(1), ioFuncTy.getInput(2));
+  llvm::SmallVector<mlir::Value, 4> ioArgs = {cookie, std::get<0>(tup),
+                                              std::get<1>(tup)};
+  return builder.create<mlir::CallOp>(loc, ioFunc, ioArgs).getResult(0);
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::ConnectSpec::Recl>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::ConnectSpec::Recl &spec) {
+  return genIntIOOption<mkIOKey(SetRecl)>(converter, loc, cookie, spec);
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::StatusExpr>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::StatusExpr &spec) {
+  return genCharIOOption<mkIOKey(SetStatus)>(converter, loc, cookie, spec.v);
+}
+
+template <>
+mlir::Value
+genIOOption<Fortran::parser::Name>(Fortran::lower::AbstractConverter &converter,
+                                   mlir::Location loc, mlir::Value cookie,
+                                   const Fortran::parser::Name &spec) {
+  // namelist
+  llvm_unreachable("not implemented");
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::IoControlSpec::CharExpr>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::IoControlSpec::CharExpr &spec) {
+  auto &builder = converter.getFirOpBuilder();
+  mlir::FuncOp ioFunc;
+  switch (std::get<Fortran::parser::IoControlSpec::CharExpr::Kind>(spec.t)) {
+  case Fortran::parser::IoControlSpec::CharExpr::Kind::Advance:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetAdvance)>(loc, builder);
+    break;
+  case Fortran::parser::IoControlSpec::CharExpr::Kind::Blank:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetBlank)>(loc, builder);
+    break;
+  case Fortran::parser::IoControlSpec::CharExpr::Kind::Decimal:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetDecimal)>(loc, builder);
+    break;
+  case Fortran::parser::IoControlSpec::CharExpr::Kind::Delim:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetDelim)>(loc, builder);
+    break;
+  case Fortran::parser::IoControlSpec::CharExpr::Kind::Pad:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetPad)>(loc, builder);
+    break;
+  case Fortran::parser::IoControlSpec::CharExpr::Kind::Round:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetRound)>(loc, builder);
+    break;
+  case Fortran::parser::IoControlSpec::CharExpr::Kind::Sign:
+    ioFunc = getIORuntimeFunc<mkIOKey(SetSign)>(loc, builder);
+    break;
+  }
+  mlir::FunctionType ioFuncTy = ioFunc.getType();
+  auto tup = lowerStringLit(
+      converter, loc, std::get<Fortran::parser::ScalarDefaultCharExpr>(spec.t),
+      ioFuncTy.getInput(1), ioFuncTy.getInput(2));
+  llvm::SmallVector<mlir::Value, 4> ioArgs = {cookie, std::get<0>(tup),
+                                              std::get<1>(tup)};
+  return builder.create<mlir::CallOp>(loc, ioFunc, ioArgs).getResult(0);
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::IoControlSpec::Asynchronous>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie,
+    const Fortran::parser::IoControlSpec::Asynchronous &spec) {
+  return genCharIOOption<mkIOKey(SetAsynchronous)>(converter, loc, cookie,
+                                                   spec.v);
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::IdVariable>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::IdVariable &spec) {
+  llvm_unreachable("asynchronous ID not implemented");
+}
+
+template <>
+mlir::Value genIOOption<Fortran::parser::IoControlSpec::Pos>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::IoControlSpec::Pos &spec) {
+  return genIntIOOption<mkIOKey(SetPos)>(converter, loc, cookie, spec);
+}
+template <>
+mlir::Value genIOOption<Fortran::parser::IoControlSpec::Rec>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    mlir::Value cookie, const Fortran::parser::IoControlSpec::Rec &spec) {
+  return genIntIOOption<mkIOKey(SetRec)>(converter, loc, cookie, spec);
+}
+
+//===----------------------------------------------------------------------===//
+// Gather I/O statement condition specifier information (if any).
+//===----------------------------------------------------------------------===//
+
+template <typename SEEK, typename A>
+static bool hasX(const A &list) {
+  for (const auto &spec : list)
+    if (std::holds_alternative<SEEK>(spec.u))
+      return true;
+  return false;
+}
+
+template <typename SEEK, typename A>
+static bool hasMem(const A &stmt) {
+  return hasX<SEEK>(stmt.v);
+}
+
+/// Get the sought expression from the specifier list.
+template <typename SEEK, typename A>
+static const Fortran::semantics::SomeExpr *getExpr(const A &stmt) {
+  for (const auto &spec : stmt.v)
+    if (auto *f = std::get_if<SEEK>(&spec.u))
+      return Fortran::semantics::GetExpr(f->v);
+  llvm_unreachable("must have a file unit");
+}
+
+/// For each specifier, build the appropriate call, threading the cookie, and
+/// returning the insertion point as to the initial context. If there are no
+/// specifiers, the insertion point is undefined.
+template <typename A>
+static mlir::OpBuilder::InsertPoint
+threadSpecs(Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+            mlir::Value cookie, const A &specList, bool checkResult,
+            mlir::Value &ok) {
+  auto &builder = converter.getFirOpBuilder();
+  mlir::OpBuilder::InsertPoint insertPt;
+  for (const auto &spec : specList) {
+    makeNextConditionalOn(builder, loc, insertPt, checkResult, ok);
+    ok = std::visit(Fortran::common::visitors{[&](const auto &x) {
+                      return genIOOption(converter, loc, cookie, x);
+                    }},
+                    spec.u);
+  }
+  return insertPt;
+}
+
+template <typename A>
+static void
+genConditionHandlerCall(Fortran::lower::AbstractConverter &converter,
+                        mlir::Location loc, mlir::Value cookie,
+                        const A &specList, ConditionSpecifierInfo &csi) {
+  for (const auto &spec : specList) {
+    std::visit(
+        Fortran::common::visitors{
+            [&](const Fortran::parser::StatVariable &msgVar) {
+              csi.ioStatExpr = Fortran::semantics::GetExpr(msgVar);
+            },
+            [&](const Fortran::parser::MsgVariable &msgVar) {
+              csi.ioMsgExpr = Fortran::semantics::GetExpr(msgVar);
+            },
+            [&](const Fortran::parser::EndLabel &) { csi.hasEnd = true; },
+            [&](const Fortran::parser::EorLabel &) { csi.hasEor = true; },
+            [&](const Fortran::parser::ErrLabel &) { csi.hasErr = true; },
+            [](const auto &) {}},
+        spec.u);
+  }
+  if (!csi.hasAnyConditionSpecifier())
+    return;
+  auto &builder = converter.getFirOpBuilder();
+  mlir::FuncOp enableHandlers =
+      getIORuntimeFunc<mkIOKey(EnableHandlers)>(loc, builder);
+  mlir::Type boolType = enableHandlers.getType().getInput(1);
+  auto boolValue = [&](bool specifierIsPresent) {
+    return builder.create<mlir::ConstantOp>(
+        loc, builder.getIntegerAttr(boolType, specifierIsPresent));
+  };
+  llvm::SmallVector<mlir::Value, 6> ioArgs = {
+      cookie,
+      boolValue(csi.ioStatExpr != nullptr),
+      boolValue(csi.hasErr),
+      boolValue(csi.hasEnd),
+      boolValue(csi.hasEor),
+      boolValue(csi.ioMsgExpr != nullptr)};
+  builder.create<mlir::CallOp>(loc, enableHandlers, ioArgs);
+}
+
+//===----------------------------------------------------------------------===//
+// Data transfer helpers
+//===----------------------------------------------------------------------===//
+
+template <typename SEEK, typename A>
+static bool hasIOControl(const A &stmt) {
+  return hasX<SEEK>(stmt.controls);
+}
+
+template <typename SEEK, typename A>
+static const auto *getIOControl(const A &stmt) {
+  for (const auto &spec : stmt.controls)
+    if (const auto *result = std::get_if<SEEK>(&spec.u))
+      return result;
+  return static_cast<const SEEK *>(nullptr);
+}
+
+/// returns true iff the expression in the parse tree is not really a format but
+/// rather a namelist variable.
+template <typename A>
+static bool formatIsActuallyNamelist(const A &format) {
+  if (auto *e = std::get_if<Fortran::parser::Expr>(&format.u)) {
+    auto *expr = Fortran::semantics::GetExpr(*e);
+    if (const Fortran::semantics::Symbol *y =
+            Fortran::evaluate::UnwrapWholeSymbolDataRef(*expr))
+      return y->has<Fortran::semantics::NamelistDetails>();
+  }
+  return false;
+}
+
+template <typename A>
+static bool isDataTransferFormatted(const A &stmt) {
+  if (stmt.format)
+    return !formatIsActuallyNamelist(*stmt.format);
+  return hasIOControl<Fortran::parser::Format>(stmt);
+}
+template <>
+constexpr bool isDataTransferFormatted<Fortran::parser::PrintStmt>(
+    const Fortran::parser::PrintStmt &) {
+  return true; // PRINT is always formatted
+}
+
+template <typename A>
+static bool isDataTransferList(const A &stmt) {
+  if (stmt.format)
+    return std::holds_alternative<Fortran::parser::Star>(stmt.format->u);
+  if (auto *mem = getIOControl<Fortran::parser::Format>(stmt))
+    return std::holds_alternative<Fortran::parser::Star>(mem->u);
+  return false;
+}
+template <>
+bool isDataTransferList<Fortran::parser::PrintStmt>(
+    const Fortran::parser::PrintStmt &stmt) {
+  return std::holds_alternative<Fortran::parser::Star>(
+      std::get<Fortran::parser::Format>(stmt.t).u);
+}
+
+template <typename A>
+static bool isDataTransferInternal(const A &stmt) {
+  if (stmt.iounit.has_value())
+    return std::holds_alternative<Fortran::parser::Variable>(stmt.iounit->u);
+  if (auto *unit = getIOControl<Fortran::parser::IoUnit>(stmt))
+    return std::holds_alternative<Fortran::parser::Variable>(unit->u);
+  return false;
+}
+template <>
+constexpr bool isDataTransferInternal<Fortran::parser::PrintStmt>(
+    const Fortran::parser::PrintStmt &) {
+  return false;
+}
+
+static bool hasNonDefaultCharKind(const Fortran::parser::Variable &var) {
+  // TODO
+  return false;
+}
+
+template <typename A>
+static bool isDataTransferInternalNotDefaultKind(const A &stmt) {
+  // same as isDataTransferInternal, but the KIND of the expression is not the
+  // default KIND.
+  if (stmt.iounit.has_value())
+    if (auto *var = std::get_if<Fortran::parser::Variable>(&stmt.iounit->u))
+      return hasNonDefaultCharKind(*var);
+  if (auto *unit = getIOControl<Fortran::parser::IoUnit>(stmt))
+    if (auto *var = std::get_if<Fortran::parser::Variable>(&unit->u))
+      return hasNonDefaultCharKind(*var);
+  return false;
+}
+template <>
+constexpr bool isDataTransferInternalNotDefaultKind<Fortran::parser::PrintStmt>(
+    const Fortran::parser::PrintStmt &) {
+  return false;
+}
+
+template <typename A>
+static bool isDataTransferAsynchronous(const A &stmt) {
+  if (auto *asynch =
+          getIOControl<Fortran::parser::IoControlSpec::Asynchronous>(stmt)) {
+    // FIXME: should contain a string of YES or NO
+    llvm_unreachable("asynchronous transfers not implemented in runtime");
+  }
+  return false;
+}
+template <>
+constexpr bool isDataTransferAsynchronous<Fortran::parser::PrintStmt>(
+    const Fortran::parser::PrintStmt &) {
+  return false;
+}
+
+template <typename A>
+static bool isDataTransferNamelist(const A &stmt) {
+  if (stmt.format)
+    return formatIsActuallyNamelist(*stmt.format);
+  return hasIOControl<Fortran::parser::Name>(stmt);
+}
+template <>
+constexpr bool isDataTransferNamelist<Fortran::parser::PrintStmt>(
+    const Fortran::parser::PrintStmt &) {
+  return false;
+}
+
+/// Generate a reference to a format string.  There are four cases - a format
+/// statement label, a character format expression, an integer that holds the
+/// label of a format statement, and the * case.  The first three are done here.
+/// The * case is done elsewhere.
+static std::tuple<mlir::Value, mlir::Value, mlir::Value>
+genFormat(Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+          const Fortran::parser::Format &format, mlir::Type strTy,
+          mlir::Type lenTy, Fortran::lower::pft::LabelEvalMap &labelMap,
+          Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  if (const auto *label = std::get_if<Fortran::parser::Label>(&format.u)) {
+    // format statement label
+    auto iter = labelMap.find(*label);
+    assert(iter != labelMap.end() && "FORMAT not found in PROCEDURE");
+    return lowerSourceTextAsStringLit(
+        converter, loc, toStringRef(iter->second->position), strTy, lenTy);
+  }
+  const auto *pExpr = std::get_if<Fortran::parser::Expr>(&format.u);
+  assert(pExpr && "missing format expression");
+  auto e = Fortran::semantics::GetExpr(*pExpr);
+  if (Fortran::semantics::ExprHasTypeCategory(
+          *e, Fortran::common::TypeCategory::Character))
+    // character expression
+    return lowerStringLit(converter, loc, *pExpr, strTy, lenTy);
+  // integer variable containing an ASSIGN label
+  assert(Fortran::semantics::ExprHasTypeCategory(
+      *e, Fortran::common::TypeCategory::Integer));
+  // TODO - implement this
+  llvm::report_fatal_error(
+      "using a variable to reference a FORMAT statement; not implemented yet");
+}
+
+template <typename A>
+std::tuple<mlir::Value, mlir::Value, mlir::Value>
+getFormat(Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+          const A &stmt, mlir::Type strTy, mlir::Type lenTy,
+          Fortran::lower::pft::LabelEvalMap &labelMap,
+          Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  if (stmt.format && !formatIsActuallyNamelist(*stmt.format))
+    return genFormat(converter, loc, *stmt.format, strTy, lenTy, labelMap,
+                     assignMap);
+  return genFormat(converter, loc, *getIOControl<Fortran::parser::Format>(stmt),
+                   strTy, lenTy, labelMap, assignMap);
+}
+template <>
+std::tuple<mlir::Value, mlir::Value, mlir::Value>
+getFormat<Fortran::parser::PrintStmt>(
+    Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+    const Fortran::parser::PrintStmt &stmt, mlir::Type strTy, mlir::Type lenTy,
+    Fortran::lower::pft::LabelEvalMap &labelMap,
+    Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  return genFormat(converter, loc, std::get<Fortran::parser::Format>(stmt.t),
+                   strTy, lenTy, labelMap, assignMap);
+}
+
+static std::tuple<mlir::Value, mlir::Value, mlir::Value>
+genBuffer(Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+          const Fortran::parser::IoUnit &iounit, mlir::Type strTy,
+          mlir::Type lenTy) {
+  [[maybe_unused]] auto &var = std::get<Fortran::parser::Variable>(iounit.u);
+  TODO();
+}
+template <typename A>
+std::tuple<mlir::Value, mlir::Value, mlir::Value>
+getBuffer(Fortran::lower::AbstractConverter &converter, mlir::Location loc,
+          const A &stmt, mlir::Type strTy, mlir::Type lenTy) {
+  if (stmt.iounit)
+    return genBuffer(converter, loc, *stmt.iounit, strTy, lenTy);
+  return genBuffer(converter, loc, *getIOControl<Fortran::parser::IoUnit>(stmt),
+                   strTy, lenTy);
+}
+
+template <typename A>
+mlir::Value getDescriptor(Fortran::lower::AbstractConverter &converter,
+                          mlir::Location loc, const A &stmt,
+                          mlir::Type toType) {
+  TODO();
+}
+
+static mlir::Value genIOUnit(Fortran::lower::AbstractConverter &converter,
+                             mlir::Location loc,
+                             const Fortran::parser::IoUnit &iounit,
+                             mlir::Type ty) {
+  auto &builder = converter.getFirOpBuilder();
+  if (auto *e = std::get_if<Fortran::parser::FileUnitNumber>(&iounit.u)) {
+    auto ex = converter.genExprValue(Fortran::semantics::GetExpr(*e), loc);
+    return builder.createConvert(loc, ty, ex);
+  }
+  return builder.create<mlir::ConstantOp>(
+      loc, builder.getIntegerAttr(ty, Fortran::runtime::io::DefaultUnit));
+}
+
+template <typename A>
+mlir::Value getIOUnit(Fortran::lower::AbstractConverter &converter,
+                      mlir::Location loc, const A &stmt, mlir::Type ty) {
+  if (stmt.iounit)
+    return genIOUnit(converter, loc, *stmt.iounit, ty);
+  return genIOUnit(converter, loc, *getIOControl<Fortran::parser::IoUnit>(stmt),
+                   ty);
+}
+
+//===----------------------------------------------------------------------===//
+// Generators for each I/O statement type.
+//===----------------------------------------------------------------------===//
+
+template <typename K, typename S>
+static mlir::Value genBasicIOStmt(Fortran::lower::AbstractConverter &converter,
+                                  const S &stmt) {
+  auto &builder = converter.getFirOpBuilder();
+  auto loc = converter.getCurrentLocation();
+  auto beginFunc = getIORuntimeFunc<K>(loc, builder);
+  mlir::FunctionType beginFuncTy = beginFunc.getType();
+  auto unit = converter.genExprValue(
+      getExpr<Fortran::parser::FileUnitNumber>(stmt), loc);
+  auto un = builder.createConvert(loc, beginFuncTy.getInput(0), unit);
+  auto file = getDefaultFilename(builder, loc, beginFuncTy.getInput(1));
+  auto line = getDefaultLineNo(builder, loc, beginFuncTy.getInput(2));
+  llvm::SmallVector<mlir::Value, 4> args{un, file, line};
+  auto cookie = builder.create<mlir::CallOp>(loc, beginFunc, args).getResult(0);
+  ConditionSpecifierInfo csi{};
+  genConditionHandlerCall(converter, loc, cookie, stmt.v, csi);
+  mlir::Value ok{};
+  auto insertPt = threadSpecs(converter, loc, cookie, stmt.v,
+                              csi.hasErrorConditionSpecifier(), ok);
+  if (insertPt.isSet())
+    builder.restoreInsertionPoint(insertPt);
+  return genEndIO(converter, converter.getCurrentLocation(), cookie, csi);
+}
+
+mlir::Value Fortran::lower::genBackspaceStatement(
+    Fortran::lower::AbstractConverter &converter,
+    const Fortran::parser::BackspaceStmt &stmt) {
+  return genBasicIOStmt<mkIOKey(BeginBackspace)>(converter, stmt);
+}
+
+mlir::Value Fortran::lower::genEndfileStatement(
+    Fortran::lower::AbstractConverter &converter,
+    const Fortran::parser::EndfileStmt &stmt) {
+  return genBasicIOStmt<mkIOKey(BeginEndfile)>(converter, stmt);
+}
+
+mlir::Value
+Fortran::lower::genFlushStatement(Fortran::lower::AbstractConverter &converter,
+                                  const Fortran::parser::FlushStmt &stmt) {
+  return genBasicIOStmt<mkIOKey(BeginFlush)>(converter, stmt);
+}
+
+mlir::Value
+Fortran::lower::genRewindStatement(Fortran::lower::AbstractConverter &converter,
+                                   const Fortran::parser::RewindStmt &stmt) {
+  return genBasicIOStmt<mkIOKey(BeginRewind)>(converter, stmt);
+}
+
+mlir::Value
+Fortran::lower::genOpenStatement(Fortran::lower::AbstractConverter &converter,
+                                 const Fortran::parser::OpenStmt &stmt) {
+  auto &builder = converter.getFirOpBuilder();
+  mlir::FuncOp beginFunc;
+  llvm::SmallVector<mlir::Value, 4> beginArgs;
+  auto loc = converter.getCurrentLocation();
+  if (hasMem<Fortran::parser::FileUnitNumber>(stmt)) {
+    beginFunc = getIORuntimeFunc<mkIOKey(BeginOpenUnit)>(loc, builder);
+    mlir::FunctionType beginFuncTy = beginFunc.getType();
+    auto unit = converter.genExprValue(
+        getExpr<Fortran::parser::FileUnitNumber>(stmt), loc);
+    beginArgs.push_back(
+        builder.createConvert(loc, beginFuncTy.getInput(0), unit));
+    beginArgs.push_back(
+        getDefaultFilename(builder, loc, beginFuncTy.getInput(1)));
+    beginArgs.push_back(
+        getDefaultLineNo(builder, loc, beginFuncTy.getInput(2)));
+  } else {
+    assert(hasMem<Fortran::parser::ConnectSpec::Newunit>(stmt));
+    beginFunc = getIORuntimeFunc<mkIOKey(BeginOpenNewUnit)>(loc, builder);
+    mlir::FunctionType beginFuncTy = beginFunc.getType();
+    beginArgs.push_back(
+        getDefaultFilename(builder, loc, beginFuncTy.getInput(0)));
+    beginArgs.push_back(
+        getDefaultLineNo(builder, loc, beginFuncTy.getInput(1)));
+  }
+  auto cookie =
+      builder.create<mlir::CallOp>(loc, beginFunc, beginArgs).getResult(0);
+  ConditionSpecifierInfo csi{};
+  genConditionHandlerCall(converter, loc, cookie, stmt.v, csi);
+  mlir::Value ok{};
+  auto insertPt = threadSpecs(converter, loc, cookie, stmt.v,
+                              csi.hasErrorConditionSpecifier(), ok);
+  if (insertPt.isSet())
+    builder.restoreInsertionPoint(insertPt);
+  return genEndIO(converter, loc, cookie, csi);
+}
+
+mlir::Value
+Fortran::lower::genCloseStatement(Fortran::lower::AbstractConverter &converter,
+                                  const Fortran::parser::CloseStmt &stmt) {
+  return genBasicIOStmt<mkIOKey(BeginClose)>(converter, stmt);
+}
+
+mlir::Value
+Fortran::lower::genWaitStatement(Fortran::lower::AbstractConverter &converter,
+                                 const Fortran::parser::WaitStmt &stmt) {
+  auto &builder = converter.getFirOpBuilder();
+  auto loc = converter.getCurrentLocation();
+  bool hasId = hasMem<Fortran::parser::IdExpr>(stmt);
+  mlir::FuncOp beginFunc =
+      hasId ? getIORuntimeFunc<mkIOKey(BeginWait)>(loc, builder)
+            : getIORuntimeFunc<mkIOKey(BeginWaitAll)>(loc, builder);
+  mlir::FunctionType beginFuncTy = beginFunc.getType();
+  auto unit = converter.genExprValue(
+      getExpr<Fortran::parser::FileUnitNumber>(stmt), loc);
+  auto un = builder.createConvert(loc, beginFuncTy.getInput(0), unit);
+  llvm::SmallVector<mlir::Value, 4> args{un};
+  if (hasId) {
+    auto id =
+        converter.genExprValue(getExpr<Fortran::parser::IdExpr>(stmt), loc);
+    args.push_back(builder.createConvert(loc, beginFuncTy.getInput(1), id));
+  }
+  auto cookie = builder.create<mlir::CallOp>(loc, beginFunc, args).getResult(0);
+  ConditionSpecifierInfo csi{};
+  genConditionHandlerCall(converter, loc, cookie, stmt.v, csi);
+  return genEndIO(converter, converter.getCurrentLocation(), cookie, csi);
+}
+
+//===----------------------------------------------------------------------===//
+// Data transfer statements.
+//
+// There are several dimensions to the API with regard to data transfer
+// statements that need to be considered.
+//
+//   - input (READ) vs. output (WRITE, PRINT)
+//   - formatted vs. list vs. unformatted
+//   - synchronous vs. asynchronous
+//   - namelist vs. list
+//   - external vs. internal + default KIND vs. internal + other KIND
+//===----------------------------------------------------------------------===//
+
+// Determine the correct BeginXyz{In|Out}put api to invoke.
+template <bool isInput>
+mlir::FuncOp getBeginDataTransfer(mlir::Location loc, FirOpBuilder &builder,
+                                  bool isFormatted, bool isList, bool isIntern,
+                                  bool isOtherIntern, bool isAsynch,
+                                  bool isNml) {
+  if constexpr (isInput) {
+    if (isAsynch)
+      return getIORuntimeFunc<mkIOKey(BeginAsynchronousInput)>(loc, builder);
+    if (isFormatted) {
+      if (isIntern) {
+        if (isNml)
+          return getIORuntimeFunc<mkIOKey(BeginInternalNamelistInput)>(loc,
+                                                                       builder);
+        if (isOtherIntern) {
+          if (isList)
+            return getIORuntimeFunc<mkIOKey(BeginInternalArrayListInput)>(
+                loc, builder);
+          return getIORuntimeFunc<mkIOKey(BeginInternalArrayFormattedInput)>(
+              loc, builder);
+        }
+        if (isList)
+          return getIORuntimeFunc<mkIOKey(BeginInternalListInput)>(loc,
+                                                                   builder);
+        return getIORuntimeFunc<mkIOKey(BeginInternalFormattedInput)>(loc,
+                                                                      builder);
+      }
+      if (isNml)
+        return getIORuntimeFunc<mkIOKey(BeginExternalNamelistInput)>(loc,
+                                                                     builder);
+      if (isList)
+        return getIORuntimeFunc<mkIOKey(BeginExternalListInput)>(loc, builder);
+      return getIORuntimeFunc<mkIOKey(BeginExternalFormattedInput)>(loc,
+                                                                    builder);
+    }
+    return getIORuntimeFunc<mkIOKey(BeginUnformattedInput)>(loc, builder);
+  } else {
+    if (isAsynch)
+      return getIORuntimeFunc<mkIOKey(BeginAsynchronousOutput)>(loc, builder);
+    if (isFormatted) {
+      if (isIntern) {
+        if (isNml)
+          return getIORuntimeFunc<mkIOKey(BeginInternalNamelistOutput)>(
+              loc, builder);
+        if (isOtherIntern) {
+          if (isList)
+            return getIORuntimeFunc<mkIOKey(BeginInternalArrayListOutput)>(
+                loc, builder);
+          return getIORuntimeFunc<mkIOKey(BeginInternalArrayFormattedOutput)>(
+              loc, builder);
+        }
+        if (isList)
+          return getIORuntimeFunc<mkIOKey(BeginInternalListOutput)>(loc,
+                                                                    builder);
+        return getIORuntimeFunc<mkIOKey(BeginInternalFormattedOutput)>(loc,
+                                                                       builder);
+      }
+      if (isNml)
+        return getIORuntimeFunc<mkIOKey(BeginExternalNamelistOutput)>(loc,
+                                                                      builder);
+      if (isList)
+        return getIORuntimeFunc<mkIOKey(BeginExternalListOutput)>(loc, builder);
+      return getIORuntimeFunc<mkIOKey(BeginExternalFormattedOutput)>(loc,
+                                                                     builder);
+    }
+    return getIORuntimeFunc<mkIOKey(BeginUnformattedOutput)>(loc, builder);
+  }
+}
+
+/// Generate the arguments of a BeginXyz call.
+template <bool hasIOCtrl, typename A>
+void genBeginCallArguments(llvm::SmallVector<mlir::Value, 8> &ioArgs,
+                           Fortran::lower::AbstractConverter &converter,
+                           mlir::Location loc, const A &stmt,
+                           mlir::FunctionType ioFuncTy, bool isFormatted,
+                           bool isList, bool isIntern, bool isOtherIntern,
+                           bool isAsynch, bool isNml,
+                           Fortran::lower::pft::LabelEvalMap &labelMap,
+                           Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  auto &builder = converter.getFirOpBuilder();
+  if constexpr (hasIOCtrl) {
+    // READ/WRITE cases have a wide variety of argument permutations
+    if (isAsynch || !isFormatted) {
+      // unit (always first), ...
+      ioArgs.push_back(
+          getIOUnit(converter, loc, stmt, ioFuncTy.getInput(ioArgs.size())));
+      if (isAsynch) {
+        // unknown-thingy, [buff, LEN]
+        llvm_unreachable("not implemented");
+      }
+      return;
+    }
+    assert(isFormatted && "formatted data transfer");
+    if (!isIntern) {
+      if (isNml) {
+        // namelist group, ...
+        llvm_unreachable("not implemented");
+      } else if (!isList) {
+        // | [format, LEN], ...
+        auto pair = getFormat(
+            converter, loc, stmt, ioFuncTy.getInput(ioArgs.size()),
+            ioFuncTy.getInput(ioArgs.size() + 1), labelMap, assignMap);
+        ioArgs.push_back(std::get<0>(pair));
+        ioArgs.push_back(std::get<1>(pair));
+      }
+      // unit (always last)
+      ioArgs.push_back(
+          getIOUnit(converter, loc, stmt, ioFuncTy.getInput(ioArgs.size())));
+      return;
+    }
+    assert(isIntern && "internal data transfer");
+    if (isNml || isOtherIntern) {
+      // descriptor, ...
+      ioArgs.push_back(getDescriptor(converter, loc, stmt,
+                                     ioFuncTy.getInput(ioArgs.size())));
+      if (isNml) {
+        // namelist group, ...
+        llvm_unreachable("not implemented");
+      } else if (isOtherIntern && !isList) {
+        // | [format, LEN], ...
+        auto pair = getFormat(
+            converter, loc, stmt, ioFuncTy.getInput(ioArgs.size()),
+            ioFuncTy.getInput(ioArgs.size() + 1), labelMap, assignMap);
+        ioArgs.push_back(std::get<0>(pair));
+        ioArgs.push_back(std::get<1>(pair));
+      }
+    } else {
+      // | [buff, LEN], ...
+      auto pair =
+          getBuffer(converter, loc, stmt, ioFuncTy.getInput(ioArgs.size()),
+                    ioFuncTy.getInput(ioArgs.size() + 1));
+      ioArgs.push_back(std::get<0>(pair));
+      ioArgs.push_back(std::get<1>(pair));
+      if (!isList) {
+        // [format, LEN], ...
+        auto pair = getFormat(
+            converter, loc, stmt, ioFuncTy.getInput(ioArgs.size()),
+            ioFuncTy.getInput(ioArgs.size() + 1), labelMap, assignMap);
+        ioArgs.push_back(std::get<0>(pair));
+        ioArgs.push_back(std::get<1>(pair));
+      }
+    }
+    // [scratch, LEN] (always last)
+    ioArgs.push_back(
+        getDefaultScratch(builder, loc, ioFuncTy.getInput(ioArgs.size())));
+    ioArgs.push_back(
+        getDefaultScratchLen(builder, loc, ioFuncTy.getInput(ioArgs.size())));
+  } else {
+    if (!isList) {
+      // [format, LEN], ...
+      auto pair =
+          getFormat(converter, loc, stmt, ioFuncTy.getInput(ioArgs.size()),
+                    ioFuncTy.getInput(ioArgs.size() + 1), labelMap, assignMap);
+      ioArgs.push_back(std::get<0>(pair));
+      ioArgs.push_back(std::get<1>(pair));
+    }
+    // unit (always last)
+    ioArgs.push_back(builder.create<mlir::ConstantOp>(
+        loc, builder.getIntegerAttr(ioFuncTy.getInput(ioArgs.size()),
+                                    Fortran::runtime::io::DefaultUnit)));
+  }
+}
+
+template <bool isInput, bool hasIOCtrl = true, typename A>
+static mlir::Value
+genDataTransferStmt(Fortran::lower::AbstractConverter &converter, const A &stmt,
+                    Fortran::lower::pft::LabelEvalMap &labelMap,
+                    Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  auto &builder = converter.getFirOpBuilder();
+  auto loc = converter.getCurrentLocation();
+  const bool isFormatted = isDataTransferFormatted(stmt);
+  const bool isList = isFormatted ? isDataTransferList(stmt) : false;
+  const bool isIntern = isDataTransferInternal(stmt);
+  const bool isOtherIntern =
+      isIntern ? isDataTransferInternalNotDefaultKind(stmt) : false;
+  const bool isAsynch = isDataTransferAsynchronous(stmt);
+  const bool isNml = isDataTransferNamelist(stmt);
+
+  // Determine which BeginXyz call to make.
+  mlir::FuncOp ioFunc =
+      getBeginDataTransfer<isInput>(loc, builder, isFormatted, isList, isIntern,
+                                    isOtherIntern, isAsynch, isNml);
+  mlir::FunctionType ioFuncTy = ioFunc.getType();
+
+  // Append BeginXyz call arguments.  File name and line number are always last.
+  llvm::SmallVector<mlir::Value, 8> ioArgs;
+  genBeginCallArguments<hasIOCtrl>(ioArgs, converter, loc, stmt, ioFuncTy,
+                                   isFormatted, isList, isIntern, isOtherIntern,
+                                   isAsynch, isNml, labelMap, assignMap);
+  ioArgs.push_back(
+      getDefaultFilename(builder, loc, ioFuncTy.getInput(ioArgs.size())));
+  ioArgs.push_back(
+      getDefaultLineNo(builder, loc, ioFuncTy.getInput(ioArgs.size())));
+
+  // Arguments are done; call the BeginXyz function.
+  mlir::Value cookie =
+      builder.create<mlir::CallOp>(loc, ioFunc, ioArgs).getResult(0);
+
+  // Generate an EnableHandlers call and remaining specifier calls.
+  ConditionSpecifierInfo csi;
+  mlir::OpBuilder::InsertPoint insertPt;
+  mlir::Value ok;
+  if constexpr (hasIOCtrl) {
+    genConditionHandlerCall(converter, loc, cookie, stmt.controls, csi);
+    insertPt = threadSpecs(converter, loc, cookie, stmt.controls,
+                           csi.hasErrorConditionSpecifier(), ok);
+  }
+
+  // Generate data transfer list calls.
+  if constexpr (isInput) // ReadStmt
+    genInputItemList(converter, cookie, stmt.items, insertPt,
+                     csi.hasTransferConditionSpecifier(), ok, false);
+  else if constexpr (std::is_same_v<A, Fortran::parser::PrintStmt>)
+    genOutputItemList(converter, cookie, std::get<1>(stmt.t), insertPt,
+                      csi.hasTransferConditionSpecifier(), ok, false);
+  else // WriteStmt
+    genOutputItemList(converter, cookie, stmt.items, insertPt,
+                      csi.hasTransferConditionSpecifier(), ok, false);
+
+  // Generate end statement call/s.
+  if (insertPt.isSet())
+    builder.restoreInsertionPoint(insertPt);
+  return genEndIO(converter, loc, cookie, csi);
+}
+
+void Fortran::lower::genPrintStatement(
+    Fortran::lower::AbstractConverter &converter,
+    const Fortran::parser::PrintStmt &stmt,
+    Fortran::lower::pft::LabelEvalMap &labelMap,
+    Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  // PRINT does not take an io-control-spec. It only has a format specifier, so
+  // it is a simplified case of WRITE.
+  genDataTransferStmt</*isInput=*/false, /*ioCtrl=*/false>(converter, stmt,
+                                                           labelMap, assignMap);
+}
+
+mlir::Value Fortran::lower::genWriteStatement(
+    Fortran::lower::AbstractConverter &converter,
+    const Fortran::parser::WriteStmt &stmt,
+    Fortran::lower::pft::LabelEvalMap &labelMap,
+    Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  return genDataTransferStmt</*isInput=*/false>(converter, stmt, labelMap,
+                                                assignMap);
+}
+
+mlir::Value Fortran::lower::genReadStatement(
+    Fortran::lower::AbstractConverter &converter,
+    const Fortran::parser::ReadStmt &stmt,
+    Fortran::lower::pft::LabelEvalMap &labelMap,
+    Fortran::lower::pft::SymbolLabelMap &assignMap) {
+  return genDataTransferStmt</*isInput=*/true>(converter, stmt, labelMap,
+                                               assignMap);
+}
+
+/// Get the file expression from the inquire spec list. Also return if the
+/// expression is a file name.
+static std::pair<const Fortran::semantics::SomeExpr *, bool>
+getInquireFileExpr(const std::list<Fortran::parser::InquireSpec> *stmt) {
+  if (!stmt)
+    return {nullptr, false};
+  for (const auto &spec : *stmt) {
+    if (auto *f = std::get_if<Fortran::parser::FileUnitNumber>(&spec.u))
+      return {Fortran::semantics::GetExpr(*f), false};
+    if (auto *f = std::get_if<Fortran::parser::FileNameExpr>(&spec.u))
+      return {Fortran::semantics::GetExpr(*f), true};
+  }
+  // semantics should have already caught this condition
+  llvm_unreachable("inquire spec must have a file");
+}
+
+mlir::Value Fortran::lower::genInquireStatement(
+    Fortran::lower::AbstractConverter &converter,
+    const Fortran::parser::InquireStmt &stmt) {
+  auto &builder = converter.getFirOpBuilder();
+  auto loc = converter.getCurrentLocation();
+  mlir::FuncOp beginFunc;
+  mlir::Value cookie;
+  ConditionSpecifierInfo csi{};
+  const auto *list =
+      std::get_if<std::list<Fortran::parser::InquireSpec>>(&stmt.u);
+  auto exprPair = getInquireFileExpr(list);
+  auto inquireFileUnit = [&]() -> bool {
+    return exprPair.first && !exprPair.second;
+  };
+  auto inquireFileName = [&]() -> bool {
+    return exprPair.first && exprPair.second;
+  };
+
+  // Determine which BeginInquire call to make.
+  if (inquireFileUnit()) {
+    // File unit call.
+    beginFunc = getIORuntimeFunc<mkIOKey(BeginInquireUnit)>(loc, builder);
+    mlir::FunctionType beginFuncTy = beginFunc.getType();
+    auto unit = converter.genExprValue(exprPair.first, loc);
+    auto un = builder.createConvert(loc, beginFuncTy.getInput(0), unit);
+    auto file = getDefaultFilename(builder, loc, beginFuncTy.getInput(1));
+    auto line = getDefaultLineNo(builder, loc, beginFuncTy.getInput(2));
+    llvm::SmallVector<mlir::Value, 4> beginArgs{un, file, line};
+    cookie =
+        builder.create<mlir::CallOp>(loc, beginFunc, beginArgs).getResult(0);
+    // Handle remaining arguments in specifier list.
+    genConditionHandlerCall(converter, loc, cookie, *list, csi);
+  } else if (inquireFileName()) {
+    // Filename call.
+    beginFunc = getIORuntimeFunc<mkIOKey(BeginInquireFile)>(loc, builder);
+    mlir::FunctionType beginFuncTy = beginFunc.getType();
+    auto file = converter.genExprValue(exprPair.first, loc);
+    // Helper to query [BUFFER, LEN].
+    Fortran::lower::CharacterExprHelper helper(builder, loc);
+    auto dataLen = helper.materializeCharacter(file);
+    auto buff =
+        builder.createConvert(loc, beginFuncTy.getInput(0), dataLen.first);
+    auto len =
+        builder.createConvert(loc, beginFuncTy.getInput(1), dataLen.second);
+    auto kindInt = helper.getCharacterKind(file.getType());
+    mlir::Value kindValue =
+        builder.createIntegerConstant(loc, beginFuncTy.getInput(2), kindInt);
+    auto sourceFile = getDefaultFilename(builder, loc, beginFuncTy.getInput(3));
+    auto line = getDefaultLineNo(builder, loc, beginFuncTy.getInput(4));
+    llvm::SmallVector<mlir::Value, 5> beginArgs = {
+        buff, len, kindValue, sourceFile, line,
+    };
+    cookie =
+        builder.create<mlir::CallOp>(loc, beginFunc, beginArgs).getResult(0);
+    // Handle remaining arguments in specifier list.
+    genConditionHandlerCall(converter, loc, cookie, *list, csi);
+  } else {
+    // Io length call.
+    const auto *ioLength =
+        std::get_if<Fortran::parser::InquireStmt::Iolength>(&stmt.u);
+    assert(ioLength && "must have an io length");
+    beginFunc = getIORuntimeFunc<mkIOKey(BeginInquireIoLength)>(loc, builder);
+    mlir::FunctionType beginFuncTy = beginFunc.getType();
+    auto file = getDefaultFilename(builder, loc, beginFuncTy.getInput(0));
+    auto line = getDefaultLineNo(builder, loc, beginFuncTy.getInput(1));
+    llvm::SmallVector<mlir::Value, 4> beginArgs{file, line};
+    cookie =
+        builder.create<mlir::CallOp>(loc, beginFunc, beginArgs).getResult(0);
+    // Handle remaining arguments in output list.
+    genConditionHandlerCall(
+        converter, loc, cookie,
+        std::get<std::list<Fortran::parser::OutputItem>>(ioLength->t), csi);
+  }
+  // Generate end statement call.
+  return genEndIO(converter, loc, cookie, csi);
+}