Index: llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
===================================================================
--- llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
+++ llvm/lib/CodeGen/AsmPrinter/DwarfDebug.h
@@ -457,9 +457,6 @@
   /// Construct a DIE for this abstract scope.
   void constructAbstractSubprogramScopeDIE(DwarfCompileUnit &SrcCU, LexicalScope *Scope);
 
-  /// Construct a DIE for the subprogram definition \p SP and return it.
-  DIE &constructSubprogramDefinitionDIE(const DISubprogram *SP);
-
   /// Construct DIEs for call site entries describing the calls in \p MF.
   void constructCallSiteEntryDIEs(const DISubprogram &SP, DwarfCompileUnit &CU,
                                   DIE &ScopeDIE, const MachineFunction &MF);
@@ -749,6 +746,9 @@
   /// * DW_FORM_data4 for 32-bit DWARFv3 and DWARFv2.
   dwarf::Form getDwarfSectionOffsetForm() const;
 
+  /// Construct a DIE for the subprogram definition \p SP and return it.
+  DIE &constructSubprogramDefinitionDIE(const DISubprogram *SP);
+
   /// Returns the previous CU that was being updated
   const DwarfCompileUnit *getPrevCU() const { return PrevCU; }
   void setPrevCU(const DwarfCompileUnit *PrevCU) { this->PrevCU = PrevCU; }
Index: llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
===================================================================
--- llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
+++ llvm/lib/CodeGen/AsmPrinter/DwarfUnit.cpp
@@ -521,8 +521,14 @@
     return getOrCreateTypeDIE(T);
   if (auto *NS = dyn_cast<DINamespace>(Context))
     return getOrCreateNameSpace(NS);
-  if (auto *SP = dyn_cast<DISubprogram>(Context))
+  if (auto *SP = dyn_cast<DISubprogram>(Context)) {
+    // Subprogram definitions should be created in the Unit that they specify,
+    // which might not be "this" unit when type definitions move around under
+    // LTO.
+    if (SP->isDefinition())
+      return &DD->constructSubprogramDefinitionDIE(SP);
     return getOrCreateSubprogramDIE(SP);
+  }
   if (auto *M = dyn_cast<DIModule>(Context))
     return getOrCreateModule(M);
   return getDIE(Context);
Index: llvm/test/DebugInfo/X86/subprogram-across-cus.ll
===================================================================
--- /dev/null
+++ llvm/test/DebugInfo/X86/subprogram-across-cus.ll
@@ -0,0 +1,93 @@
+; RUN: llc %s -mtriple=x86_64-unknown-linux-gnu -filetype=obj -o %t
+; RUN: llvm-dwarfdump -verify %t
+; RUN: llvm-dwarfdump -debug-info %t | FileCheck %s
+; RUN: rm %t
+;
+;$ cat -n 1.cpp
+;     1  struct HHH;
+;     2  HHH *zzz;
+;
+;$ cat -n 2.cpp
+;     1  void __attribute__((optnone)) __attribute__((nodebug)) f1()  { }
+;     2
+;     3  struct HHH {
+;     4    template <typename bbb>
+;     5    static int __attribute__((always_inline)) ccc() {
+;     6      f1();
+;     7    }
+;     8  };
+;     9
+;    10  int main() {
+;    11    struct local { };
+;    12    HHH::ccc<local>();
+;    13  }
+;
+; $ clang -flto -O2 -g 1.cpp 2.cpp -o a.out
+;
+; Given this input, LLVM attempts to create a DIE for subprogram "main" in the
+; wrong context. The definition of struct "HHH" is placed in the CU for 1.cpp.
+; While creating the template instance in "HHH", function "ccc" is referenced
+; via the struct local type, and "main" is created in the CU for 1.cpp, which
+; is incorrect.
+;
+; See PR48790 for more discussion and original compile commands.
+;
+; Check that there are no verifier failures, and that the SP for "main" appears
+; in the correct CU.
+; CHECK-LABEL:      DW_TAG_compile_unit
+; CHECK:              DW_AT_name ("1.cpp")
+; CHECK-NOT:          DW_AT_name ("main")
+; CHECK-LABEL:      DW_TAG_compile_unit
+; CHECK:              DW_AT_name ("2.cpp")
+; CHECK:            DW_TAG_subprogram
+; CHECK:              DW_AT_name ("main")
+
+source_filename = "ld-temp.o"
+target datalayout = "e-m:e-p270:32:32-p271:32:32-p272:64:64-i64:64-f80:128-n8:16:32:64-S128"
+target triple = "x86_64-unknown-linux-gnu"
+
+; Function Attrs: noinline norecurse nounwind optnone uwtable mustprogress
+define internal fastcc void @_Z2f1v() unnamed_addr {
+entry:
+  ret void
+}
+
+; Function Attrs: norecurse noreturn nounwind uwtable mustprogress
+define dso_local i32 @main() local_unnamed_addr !dbg !17 {
+entry:
+  tail call fastcc void @_Z2f1v(), !dbg !21
+  unreachable, !dbg !21
+}
+
+!llvm.dbg.cu = !{!0, !9}
+!llvm.ident = !{!10, !10}
+!llvm.module.flags = !{!11, !12, !13, !14, !15, !16}
+
+!0 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !1, producer: "clang version 12.0.0 (git@github.com:llvm/llvm-project bc9ab9a5cd6bafc5e1293f3d5d51638f8f5cd26c)", isOptimized: true, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, globals: !3, splitDebugInlining: false, nameTableKind: None)
+!1 = !DIFile(filename: "1.cpp", directory: "/tmp/bees")
+!2 = !{}
+!3 = !{!4}
+!4 = !DIGlobalVariableExpression(var: !5, expr: !DIExpression())
+!5 = distinct !DIGlobalVariable(name: "zzz", scope: !0, file: !1, line: 2, type: !6, isLocal: false, isDefinition: true)
+!6 = !DIDerivedType(tag: DW_TAG_pointer_type, baseType: !7, size: 64)
+!7 = distinct !DICompositeType(tag: DW_TAG_structure_type, name: "HHH", file: !8, line: 3, size: 8, flags: DIFlagTypePassByValue, elements: !2, identifier: "_ZTS3HHH")
+!8 = !DIFile(filename: "2.cpp", directory: "/tmp/bees")
+!9 = distinct !DICompileUnit(language: DW_LANG_C_plus_plus_14, file: !8, producer: "clang version 12.0.0 (git@github.com:llvm/llvm-project bc9ab9a5cd6bafc5e1293f3d5d51638f8f5cd26c)", isOptimized: true, runtimeVersion: 0, emissionKind: FullDebug, enums: !2, splitDebugInlining: false, nameTableKind: None)
+!10 = !{!"clang version 12.0.0 (git@github.com:llvm/llvm-project bc9ab9a5cd6bafc5e1293f3d5d51638f8f5cd26c)"}
+!11 = !{i32 7, !"Dwarf Version", i32 4}
+!12 = !{i32 2, !"Debug Info Version", i32 3}
+!13 = !{i32 1, !"wchar_size", i32 4}
+!14 = !{i32 1, !"ThinLTO", i32 0}
+!15 = !{i32 1, !"EnableSplitLTOUnit", i32 1}
+!16 = !{i32 1, !"LTOPostLink", i32 1}
+!17 = distinct !DISubprogram(name: "main", scope: !8, file: !8, line: 10, type: !18, scopeLine: 10, flags: DIFlagPrototyped | DIFlagAllCallsDescribed, spFlags: DISPFlagDefinition | DISPFlagOptimized, unit: !9, retainedNodes: !2)
+!18 = !DISubroutineType(types: !19)
+!19 = !{!20}
+!20 = !DIBasicType(name: "int", size: 32, encoding: DW_ATE_signed)
+!21 = !DILocation(line: 6, column: 5, scope: !22, inlinedAt: !27)
+!22 = distinct !DISubprogram(name: "ccc<local>", linkageName: "_ZN3HHH3cccIZ4mainE5localEEiv", scope: !7, file: !8, line: 5, type: !18, scopeLine: 5, flags: DIFlagPrototyped | DIFlagAllCallsDescribed, spFlags: DISPFlagLocalToUnit | DISPFlagDefinition | DISPFlagOptimized, unit: !9, templateParams: !24, declaration: !23, retainedNodes: !2)
+!23 = !DISubprogram(name: "ccc<local>", linkageName: "_ZN3HHH3cccIZ4mainE5localEEiv", scope: !7, file: !8, line: 5, type: !18, scopeLine: 5, flags: DIFlagPrototyped | DIFlagStaticMember, spFlags: DISPFlagOptimized, templateParams: !24)
+!24 = !{!25}
+!25 = !DITemplateTypeParameter(name: "bbb", type: !26)
+!26 = !DICompositeType(tag: DW_TAG_structure_type, name: "local", scope: !17, file: !8, line: 11, size: 8, flags: DIFlagFwdDecl)
+!27 = distinct !DILocation(line: 12, column: 3, scope: !17)