diff --git a/clang/include/clang/Basic/Attr.td b/clang/include/clang/Basic/Attr.td
--- a/clang/include/clang/Basic/Attr.td
+++ b/clang/include/clang/Basic/Attr.td
@@ -3330,13 +3330,15 @@
                  [ "MT_To", "MT_Link" ]>,
     EnumArgument<"DevType", "DevTypeTy",
                  [ "host", "nohost", "any" ],
-                 [ "DT_Host", "DT_NoHost", "DT_Any" ]>
+                 [ "DT_Host", "DT_NoHost", "DT_Any" ]>,
+    UnsignedArgument<"Level">
   ];
   let AdditionalMembers = [{
     void printPrettyPragma(raw_ostream &OS, const PrintingPolicy &Policy) const;
     static llvm::Optional<MapTypeTy>
     isDeclareTargetDeclaration(const ValueDecl *VD);
     static llvm::Optional<DevTypeTy> getDeviceType(const ValueDecl *VD);
+    static llvm::Optional<SourceLocation> getLocation(const ValueDecl *VD);
   }];
 }
 
diff --git a/clang/include/clang/Sema/Sema.h b/clang/include/clang/Sema/Sema.h
--- a/clang/include/clang/Sema/Sema.h
+++ b/clang/include/clang/Sema/Sema.h
@@ -9974,7 +9974,7 @@
 private:
   void *VarDataSharingAttributesStack;
   /// Number of nested '#pragma omp declare target' directives.
-  unsigned DeclareTargetNestingLevel = 0;
+  SmallVector<SourceLocation, 4> DeclareTargetNesting;
   /// Initialization of data-sharing attributes stack.
   void InitDataSharingAttributesStack();
   void DestroyDataSharingAttributesStack();
@@ -10234,7 +10234,7 @@
                                      SourceLocation Loc);
   /// Return true inside OpenMP declare target region.
   bool isInOpenMPDeclareTargetContext() const {
-    return DeclareTargetNestingLevel > 0;
+    return !DeclareTargetNesting.empty();
   }
   /// Return true inside OpenMP target region.
   bool isInOpenMPTargetExecutionDirective() const;
diff --git a/clang/lib/AST/AttrImpl.cpp b/clang/lib/AST/AttrImpl.cpp
--- a/clang/lib/AST/AttrImpl.cpp
+++ b/clang/lib/AST/AttrImpl.cpp
@@ -136,8 +136,16 @@
 OMPDeclareTargetDeclAttr::isDeclareTargetDeclaration(const ValueDecl *VD) {
   if (!VD->hasAttrs())
     return llvm::None;
-  if (const auto *Attr = VD->getAttr<OMPDeclareTargetDeclAttr>())
-    return Attr->getMapType();
+  unsigned Level = 0;
+  const OMPDeclareTargetDeclAttr *FoundAttr = nullptr;
+  for (const auto *Attr : VD->specific_attrs<OMPDeclareTargetDeclAttr>()) {
+    if (Level < Attr->getLevel()) {
+      Level = Attr->getLevel();
+      FoundAttr = Attr;
+    }
+  }
+  if (FoundAttr)
+    return FoundAttr->getMapType();
 
   return llvm::None;
 }
@@ -146,8 +154,34 @@
 OMPDeclareTargetDeclAttr::getDeviceType(const ValueDecl *VD) {
   if (!VD->hasAttrs())
     return llvm::None;
-  if (const auto *Attr = VD->getAttr<OMPDeclareTargetDeclAttr>())
-    return Attr->getDevType();
+  unsigned Level = 0;
+  const OMPDeclareTargetDeclAttr *FoundAttr = nullptr;
+  for (const auto *Attr : VD->specific_attrs<OMPDeclareTargetDeclAttr>()) {
+    if (Level < Attr->getLevel()) {
+      Level = Attr->getLevel();
+      FoundAttr = Attr;
+    }
+  }
+  if (FoundAttr)
+    return FoundAttr->getDevType();
+
+  return llvm::None;
+}
+
+llvm::Optional<SourceLocation>
+OMPDeclareTargetDeclAttr::getLocation(const ValueDecl *VD) {
+  if (!VD->hasAttrs())
+    return llvm::None;
+  unsigned Level = 0;
+  const OMPDeclareTargetDeclAttr *FoundAttr = nullptr;
+  for (const auto *Attr : VD->specific_attrs<OMPDeclareTargetDeclAttr>()) {
+    if (Level < Attr->getLevel()) {
+      Level = Attr->getLevel();
+      FoundAttr = Attr;
+    }
+  }
+  if (FoundAttr)
+    return FoundAttr->getRange().getBegin();
 
   return llvm::None;
 }
diff --git a/clang/lib/Sema/SemaOpenMP.cpp b/clang/lib/Sema/SemaOpenMP.cpp
--- a/clang/lib/Sema/SemaOpenMP.cpp
+++ b/clang/lib/Sema/SemaOpenMP.cpp
@@ -2473,7 +2473,7 @@
     StringRef HostDevTy =
         getOpenMPSimpleClauseTypeName(OMPC_device_type, OMPC_DEVICE_TYPE_host);
     Diag(Loc, diag::err_omp_wrong_device_function_call) << HostDevTy << 0;
-    Diag(FD->getAttr<OMPDeclareTargetDeclAttr>()->getLocation(),
+    Diag(*OMPDeclareTargetDeclAttr::getLocation(FD),
          diag::note_omp_marked_device_type_here)
         << HostDevTy;
     return;
@@ -2484,7 +2484,7 @@
         StringRef NoHostDevTy = getOpenMPSimpleClauseTypeName(
             OMPC_device_type, OMPC_DEVICE_TYPE_nohost);
         Diag(Loc, diag::err_omp_wrong_device_function_call) << NoHostDevTy << 1;
-        Diag(FD->getAttr<OMPDeclareTargetDeclAttr>()->getLocation(),
+        Diag(*OMPDeclareTargetDeclAttr::getLocation(FD),
              diag::note_omp_marked_device_type_here)
             << NoHostDevTy;
       }
@@ -18483,14 +18483,14 @@
     Diag(Loc, diag::err_omp_region_not_file_context);
     return false;
   }
-  ++DeclareTargetNestingLevel;
+  DeclareTargetNesting.push_back(Loc);
   return true;
 }
 
 void Sema::ActOnFinishOpenMPDeclareTargetDirective() {
-  assert(DeclareTargetNestingLevel > 0 &&
+  assert(!DeclareTargetNesting.empty() &&
          "Unexpected ActOnFinishOpenMPDeclareTargetDirective");
-  --DeclareTargetNestingLevel;
+  DeclareTargetNesting.pop_back();
 }
 
 NamedDecl *
@@ -18543,19 +18543,25 @@
       (ND->isUsed(/*CheckUsedAttr=*/false) || ND->isReferenced()))
     Diag(Loc, diag::warn_omp_declare_target_after_first_use);
 
+  auto *VD = cast<ValueDecl>(ND);
   Optional<OMPDeclareTargetDeclAttr::DevTypeTy> DevTy =
-      OMPDeclareTargetDeclAttr::getDeviceType(cast<ValueDecl>(ND));
-  if (DevTy.hasValue() && *DevTy != DT) {
+      OMPDeclareTargetDeclAttr::getDeviceType(VD);
+  Optional<SourceLocation> AttrLoc = OMPDeclareTargetDeclAttr::getLocation(VD);
+  if (DevTy.hasValue() && *DevTy != DT &&
+      (DeclareTargetNesting.empty() ||
+       *AttrLoc != DeclareTargetNesting.back())) {
     Diag(Loc, diag::err_omp_device_type_mismatch)
         << OMPDeclareTargetDeclAttr::ConvertDevTypeTyToStr(DT)
         << OMPDeclareTargetDeclAttr::ConvertDevTypeTyToStr(*DevTy);
     return;
   }
   Optional<OMPDeclareTargetDeclAttr::MapTypeTy> Res =
-      OMPDeclareTargetDeclAttr::isDeclareTargetDeclaration(cast<ValueDecl>(ND));
-  if (!Res) {
-    auto *A = OMPDeclareTargetDeclAttr::CreateImplicit(Context, MT, DT,
-                                                       SourceRange(Loc, Loc));
+      OMPDeclareTargetDeclAttr::isDeclareTargetDeclaration(VD);
+  if (!Res || (!DeclareTargetNesting.empty() &&
+               *AttrLoc == DeclareTargetNesting.back())) {
+    auto *A = OMPDeclareTargetDeclAttr::CreateImplicit(
+        Context, MT, DT, DeclareTargetNesting.size() + 1,
+        SourceRange(Loc, Loc));
     ND->addAttr(A);
     if (ASTMutationListener *ML = Context.getASTMutationListener())
       ML->DeclarationMarkedOpenMPDeclareTarget(ND, A);
@@ -18647,7 +18653,9 @@
           isa<FunctionTemplateDecl>(D)) {
         auto *A = OMPDeclareTargetDeclAttr::CreateImplicit(
             Context, OMPDeclareTargetDeclAttr::MT_To,
-            OMPDeclareTargetDeclAttr::DT_Any, SourceRange(IdLoc, IdLoc));
+            OMPDeclareTargetDeclAttr::DT_Any, DeclareTargetNesting.size(),
+            SourceRange(DeclareTargetNesting.back(),
+                        DeclareTargetNesting.back()));
         D->addAttr(A);
         if (ASTMutationListener *ML = Context.getASTMutationListener())
           ML->DeclarationMarkedOpenMPDeclareTarget(D, A);
diff --git a/clang/lib/Serialization/ASTReaderDecl.cpp b/clang/lib/Serialization/ASTReaderDecl.cpp
--- a/clang/lib/Serialization/ASTReaderDecl.cpp
+++ b/clang/lib/Serialization/ASTReaderDecl.cpp
@@ -4666,12 +4666,11 @@
     }
 
     case UPD_DECL_MARKED_OPENMP_DECLARETARGET: {
-      OMPDeclareTargetDeclAttr::MapTypeTy MapType =
-          static_cast<OMPDeclareTargetDeclAttr::MapTypeTy>(Record.readInt());
-      OMPDeclareTargetDeclAttr::DevTypeTy DevType =
-          static_cast<OMPDeclareTargetDeclAttr::DevTypeTy>(Record.readInt());
+      auto MapType = Record.readEnum<OMPDeclareTargetDeclAttr::MapTypeTy>();
+      auto DevType = Record.readEnum<OMPDeclareTargetDeclAttr::DevTypeTy>();
+      unsigned Level = Record.readInt();
       D->addAttr(OMPDeclareTargetDeclAttr::CreateImplicit(
-          Reader.getContext(), MapType, DevType, readSourceRange(),
+          Reader.getContext(), MapType, DevType, Level, readSourceRange(),
           AttributeCommonInfo::AS_Pragma));
       break;
     }
diff --git a/clang/test/AST/dump.cpp b/clang/test/AST/dump.cpp
--- a/clang/test/AST/dump.cpp
+++ b/clang/test/AST/dump.cpp
@@ -86,4 +86,4 @@
 // CHECK-NEXT:  | `-ReturnStmt {{.+}} <line:[[@LINE-8]]:3, col:10>
 // CHECK-NEXT:  |   `-ImplicitCastExpr {{.+}} <col:10> 'int' <LValueToRValue>
 // CHECK-NEXT:  |     `-DeclRefExpr {{.+}} <col:10> 'int' lvalue Var {{.+}} 'f' 'int'
-// CHECK-NEXT:  `-OMPDeclareTargetDeclAttr {{.+}} <<invalid sloc>> Implicit MT_To
+// CHECK-NEXT:  `-OMPDeclareTargetDeclAttr {{.+}} <line:75:21> Implicit MT_To DT_Any 1
diff --git a/clang/test/OpenMP/declare_target_ast_print.cpp b/clang/test/OpenMP/declare_target_ast_print.cpp
--- a/clang/test/OpenMP/declare_target_ast_print.cpp
+++ b/clang/test/OpenMP/declare_target_ast_print.cpp
@@ -241,6 +241,28 @@
 // CHECK: void cba();
 // CHECK: #pragma omp end declare target
 
+#pragma omp declare target
+int abc1() { return 1; }
+#pragma omp declare target to(abc1) device_type(nohost)
+#pragma omp end declare target
+
+// CHECK-NEXT: #pragma omp declare target
+// CHECK-NEXT: #pragma omp declare target device_type(nohost)
+// CHECK-NEXT: int abc1() {
+// CHECK-NEXT: return 1;
+// CHECK-NEXT: }
+// CHECK-NEXT: #pragma omp end declare target
+
+#pragma omp declare target
+int inner_link;
+#pragma omp declare target link(inner_link)
+#pragma omp end declare target
+
+// CHECK-NEXT: #pragma omp declare target
+// CHECK-NEXT: #pragma omp declare target link
+// CHECK-NEXT: int inner_link;
+// CHECK-NEXT: #pragma omp end declare target
+
 int main (int argc, char **argv) {
   foo();
   foo_c();
@@ -254,4 +276,5 @@
 // CHECK: #pragma omp declare target
 // CHECK-NEXT: int ts = 1;
 // CHECK-NEXT: #pragma omp end declare target
+
 #endif