diff --git a/MAINTAINERS b/MAINTAINERS
index a92290fffa163f..a8e381493888aa 100644
--- a/MAINTAINERS
+++ b/MAINTAINERS
@@ -13201,7 +13201,6 @@ W:	http://www.linux-kvm.org
 T:	git git://git.kernel.org/pub/scm/virt/kvm/kvm.git
 F:	Documentation/virt/kvm/
 F:	include/asm-generic/kvm*
-F:	include/kvm/iodev.h
 F:	include/linux/kvm*
 F:	include/trace/events/kvm.h
 F:	include/uapi/asm-generic/kvm*
diff --git a/include/kvm/arm_arch_timer.h b/arch/arm64/include/asm/kvm_arch_timer.h
similarity index 98%
rename from include/kvm/arm_arch_timer.h
rename to arch/arm64/include/asm/kvm_arch_timer.h
index 681cf0c8b9df4e..22cce6843e9a1c 100644
--- a/include/kvm/arm_arch_timer.h
+++ b/arch/arm64/include/asm/kvm_arch_timer.h
@@ -7,6 +7,8 @@
 #ifndef __ASM_ARM_KVM_ARCH_TIMER_H
 #define __ASM_ARM_KVM_ARCH_TIMER_H
 
+#include <linux/kvm.h>
+#include <linux/kvm_types.h>
 #include <linux/clocksource.h>
 #include <linux/hrtimer.h>
 
diff --git a/arch/arm64/include/asm/kvm_host.h b/arch/arm64/include/asm/kvm_host.h
index 6ce2c51734820d..b8f910d5bdfa9d 100644
--- a/arch/arm64/include/asm/kvm_host.h
+++ b/arch/arm64/include/asm/kvm_host.h
@@ -26,17 +26,16 @@
 #include <asm/daifflags.h>
 #include <asm/fpsimd.h>
 #include <asm/kvm.h>
+#include <asm/kvm_arch_timer.h>
 #include <asm/kvm_asm.h>
+#include <asm/kvm_pmu.h>
+#include <asm/kvm_vgic.h>
 #include <asm/vncr_mapping.h>
 
 #define __KVM_HAVE_ARCH_INTC_INITIALIZED
 
 #define KVM_HALT_POLL_NS_DEFAULT 500000
 
-#include <kvm/arm_vgic.h>
-#include <kvm/arm_arch_timer.h>
-#include <kvm/arm_pmu.h>
-
 #define KVM_MAX_VCPUS VGIC_V3_MAX_CPUS
 
 #define KVM_VCPU_MAX_FEATURES 9
diff --git a/include/kvm/arm_pmu.h b/arch/arm64/include/asm/kvm_pmu.h
similarity index 99%
rename from include/kvm/arm_pmu.h
rename to arch/arm64/include/asm/kvm_pmu.h
index 96754b51b41166..baf028d19dfc98 100644
--- a/include/kvm/arm_pmu.h
+++ b/arch/arm64/include/asm/kvm_pmu.h
@@ -7,6 +7,8 @@
 #ifndef __ASM_ARM_KVM_PMU_H
 #define __ASM_ARM_KVM_PMU_H
 
+#include <linux/kvm.h>
+#include <linux/kvm_types.h>
 #include <linux/perf_event.h>
 #include <linux/perf/arm_pmuv3.h>
 
diff --git a/include/kvm/arm_vgic.h b/arch/arm64/include/asm/kvm_vgic.h
similarity index 99%
rename from include/kvm/arm_vgic.h
rename to arch/arm64/include/asm/kvm_vgic.h
index 4a34f7f0a86488..09d7f628fa3b4a 100644
--- a/include/kvm/arm_vgic.h
+++ b/arch/arm64/include/asm/kvm_vgic.h
@@ -14,7 +14,7 @@
 #include <linux/static_key.h>
 #include <linux/types.h>
 #include <linux/xarray.h>
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 #include <linux/list.h>
 #include <linux/jump_label.h>
 
diff --git a/arch/arm64/kvm/Makefile b/arch/arm64/kvm/Makefile
index 7c329e01c557ab..86035b31126994 100644
--- a/arch/arm64/kvm/Makefile
+++ b/arch/arm64/kvm/Makefile
@@ -3,8 +3,6 @@
 # Makefile for Kernel-based Virtual Machine module
 #
 
-ccflags-y += -I $(src)
-
 include $(srctree)/virt/kvm/Makefile.kvm
 
 obj-$(CONFIG_KVM) += kvm.o
diff --git a/arch/arm64/kvm/arch_timer.c b/arch/arm64/kvm/arch_timer.c
index fdbc8beec930bd..d61b0450cbf914 100644
--- a/arch/arm64/kvm/arch_timer.c
+++ b/arch/arm64/kvm/arch_timer.c
@@ -14,12 +14,11 @@
 
 #include <clocksource/arm_arch_timer.h>
 #include <asm/arch_timer.h>
+#include <asm/kvm_arch_timer.h>
 #include <asm/kvm_emulate.h>
 #include <asm/kvm_hyp.h>
 #include <asm/kvm_nested.h>
-
-#include <kvm/arm_vgic.h>
-#include <kvm/arm_arch_timer.h>
+#include <asm/kvm_vgic.h>
 
 #include "trace.h"
 
diff --git a/arch/arm64/kvm/arm.c b/arch/arm64/kvm/arm.c
index de2b4e9c9f9fb3..e452aba1a3b29f 100644
--- a/arch/arm64/kvm/arm.c
+++ b/arch/arm64/kvm/arm.c
@@ -39,12 +39,12 @@
 #include <asm/kvm_mmu.h>
 #include <asm/kvm_nested.h>
 #include <asm/kvm_pkvm.h>
+#include <asm/kvm_pmu.h>
 #include <asm/kvm_ptrauth.h>
 #include <asm/sections.h>
 
-#include <kvm/arm_hypercalls.h>
-#include <kvm/arm_pmu.h>
-#include <kvm/arm_psci.h>
+#include "arm_hypercalls.h"
+#include "arm_psci.h"
 
 #include "sys_regs.h"
 
diff --git a/include/kvm/arm_hypercalls.h b/arch/arm64/kvm/arm_hypercalls.h
similarity index 100%
rename from include/kvm/arm_hypercalls.h
rename to arch/arm64/kvm/arm_hypercalls.h
diff --git a/include/kvm/arm_psci.h b/arch/arm64/kvm/arm_psci.h
similarity index 100%
rename from include/kvm/arm_psci.h
rename to arch/arm64/kvm/arm_psci.h
diff --git a/arch/arm64/kvm/guest.c b/arch/arm64/kvm/guest.c
index 2196979a24a325..699a2f975350d9 100644
--- a/arch/arm64/kvm/guest.c
+++ b/arch/arm64/kvm/guest.c
@@ -18,7 +18,6 @@
 #include <linux/string.h>
 #include <linux/vmalloc.h>
 #include <linux/fs.h>
-#include <kvm/arm_hypercalls.h>
 #include <asm/cputype.h>
 #include <linux/uaccess.h>
 #include <asm/fpsimd.h>
@@ -27,6 +26,7 @@
 #include <asm/kvm_nested.h>
 #include <asm/sigcontext.h>
 
+#include "arm_hypercalls.h"
 #include "trace.h"
 
 const struct _kvm_stats_desc kvm_vm_stats_desc[] = {
diff --git a/arch/arm64/kvm/handle_exit.c b/arch/arm64/kvm/handle_exit.c
index 453266c964819d..32a7b7c22924b6 100644
--- a/arch/arm64/kvm/handle_exit.c
+++ b/arch/arm64/kvm/handle_exit.c
@@ -22,7 +22,7 @@
 #include <asm/stacktrace/nvhe.h>
 #include <asm/traps.h>
 
-#include <kvm/arm_hypercalls.h>
+#include "arm_hypercalls.h"
 
 #define CREATE_TRACE_POINTS
 #include "trace_handle_exit.h"
diff --git a/arch/arm64/kvm/hyp/Makefile b/arch/arm64/kvm/hyp/Makefile
index d61e44642f980a..b1a4884446c699 100644
--- a/arch/arm64/kvm/hyp/Makefile
+++ b/arch/arm64/kvm/hyp/Makefile
@@ -3,8 +3,8 @@
 # Makefile for Kernel-based Virtual Machine module, HYP part
 #
 
-incdir := $(src)/include
-subdir-asflags-y := -I$(incdir)
-subdir-ccflags-y := -I$(incdir)
+hyp_includes := -I$(src)/include -I$(srctree)/arch/arm64/kvm
+subdir-asflags-y := $(hyp_includes)
+subdir-ccflags-y := $(hyp_includes)
 
 obj-$(CONFIG_KVM) += vhe/ nvhe/ pgtable.o
diff --git a/arch/arm64/kvm/hyp/include/hyp/switch.h b/arch/arm64/kvm/hyp/include/hyp/switch.h
index bb9f2eecfb670a..340a57e0ed7cea 100644
--- a/arch/arm64/kvm/hyp/include/hyp/switch.h
+++ b/arch/arm64/kvm/hyp/include/hyp/switch.h
@@ -16,8 +16,6 @@
 #include <linux/jump_label.h>
 #include <uapi/linux/psci.h>
 
-#include <kvm/arm_psci.h>
-
 #include <asm/barrier.h>
 #include <asm/cpufeature.h>
 #include <asm/extable.h>
@@ -32,6 +30,8 @@
 #include <asm/processor.h>
 #include <asm/traps.h>
 
+#include "arm_psci.h"
+
 struct kvm_exception_table_entry {
 	int insn, fixup;
 };
diff --git a/arch/arm64/kvm/hyp/nvhe/switch.c b/arch/arm64/kvm/hyp/nvhe/switch.c
index 73affe1333a490..e0610cf683abca 100644
--- a/arch/arm64/kvm/hyp/nvhe/switch.c
+++ b/arch/arm64/kvm/hyp/nvhe/switch.c
@@ -13,8 +13,6 @@
 #include <linux/jump_label.h>
 #include <uapi/linux/psci.h>
 
-#include <kvm/arm_psci.h>
-
 #include <asm/barrier.h>
 #include <asm/cpufeature.h>
 #include <asm/kprobes.h>
@@ -28,6 +26,8 @@
 
 #include <nvhe/mem_protect.h>
 
+#include "arm_psci.h"
+
 /* Non-VHE specific context */
 DEFINE_PER_CPU(struct kvm_host_data, kvm_host_data);
 DEFINE_PER_CPU(struct kvm_cpu_context, kvm_hyp_ctxt);
diff --git a/arch/arm64/kvm/hyp/vhe/switch.c b/arch/arm64/kvm/hyp/vhe/switch.c
index c9b330dc206697..96be652caf3a84 100644
--- a/arch/arm64/kvm/hyp/vhe/switch.c
+++ b/arch/arm64/kvm/hyp/vhe/switch.c
@@ -13,8 +13,6 @@
 #include <linux/percpu.h>
 #include <uapi/linux/psci.h>
 
-#include <kvm/arm_psci.h>
-
 #include <asm/barrier.h>
 #include <asm/cpufeature.h>
 #include <asm/kprobes.h>
@@ -28,6 +26,8 @@
 #include <asm/thread_info.h>
 #include <asm/vectors.h>
 
+#include "arm_psci.h"
+
 /* VHE specific context */
 DEFINE_PER_CPU(struct kvm_host_data, kvm_host_data);
 DEFINE_PER_CPU(struct kvm_cpu_context, kvm_hyp_ctxt);
diff --git a/arch/arm64/kvm/hypercalls.c b/arch/arm64/kvm/hypercalls.c
index 58c5fe7d757274..05331389081f8b 100644
--- a/arch/arm64/kvm/hypercalls.c
+++ b/arch/arm64/kvm/hypercalls.c
@@ -6,8 +6,8 @@
 
 #include <asm/kvm_emulate.h>
 
-#include <kvm/arm_hypercalls.h>
-#include <kvm/arm_psci.h>
+#include "arm_hypercalls.h"
+#include "arm_psci.h"
 
 #define KVM_ARM_SMCCC_STD_FEATURES				\
 	GENMASK(KVM_REG_ARM_STD_BMAP_BIT_COUNT - 1, 0)
diff --git a/arch/arm64/kvm/pmu-emul.c b/arch/arm64/kvm/pmu-emul.c
index 25c29107f13fda..47a518f6a3931c 100644
--- a/arch/arm64/kvm/pmu-emul.c
+++ b/arch/arm64/kvm/pmu-emul.c
@@ -12,8 +12,8 @@
 #include <linux/perf/arm_pmu.h>
 #include <linux/uaccess.h>
 #include <asm/kvm_emulate.h>
-#include <kvm/arm_pmu.h>
-#include <kvm/arm_vgic.h>
+#include <asm/kvm_pmu.h>
+#include <asm/kvm_vgic.h>
 
 #define PERF_ATTR_CFG1_COUNTER_64BIT	BIT(0)
 
diff --git a/arch/arm64/kvm/psci.c b/arch/arm64/kvm/psci.c
index 3b5dbe9a0a0ea0..0566b590749782 100644
--- a/arch/arm64/kvm/psci.c
+++ b/arch/arm64/kvm/psci.c
@@ -13,8 +13,8 @@
 #include <asm/cputype.h>
 #include <asm/kvm_emulate.h>
 
-#include <kvm/arm_psci.h>
-#include <kvm/arm_hypercalls.h>
+#include "arm_hypercalls.h"
+#include "arm_psci.h"
 
 /*
  * This is an implementation of the Power State Coordination Interface
diff --git a/arch/arm64/kvm/pvtime.c b/arch/arm64/kvm/pvtime.c
index 4ceabaa4c30bdd..b07d250d223c09 100644
--- a/arch/arm64/kvm/pvtime.c
+++ b/arch/arm64/kvm/pvtime.c
@@ -8,7 +8,7 @@
 #include <asm/kvm_mmu.h>
 #include <asm/pvclock-abi.h>
 
-#include <kvm/arm_hypercalls.h>
+#include "arm_hypercalls.h"
 
 void kvm_update_stolen_time(struct kvm_vcpu *vcpu)
 {
diff --git a/arch/arm64/kvm/reset.c b/arch/arm64/kvm/reset.c
index 959532422d3a30..bae3676387419a 100644
--- a/arch/arm64/kvm/reset.c
+++ b/arch/arm64/kvm/reset.c
@@ -17,12 +17,11 @@
 #include <linux/string.h>
 #include <linux/types.h>
 
-#include <kvm/arm_arch_timer.h>
-
 #include <asm/cpufeature.h>
 #include <asm/cputype.h>
 #include <asm/fpsimd.h>
 #include <asm/ptrace.h>
+#include <asm/kvm_arch_timer.h>
 #include <asm/kvm_arm.h>
 #include <asm/kvm_asm.h>
 #include <asm/kvm_emulate.h>
diff --git a/arch/arm64/kvm/trace_arm.h b/arch/arm64/kvm/trace_arm.h
index 9c60f6465c7872..8fc8178e21a70e 100644
--- a/arch/arm64/kvm/trace_arm.h
+++ b/arch/arm64/kvm/trace_arm.h
@@ -3,7 +3,7 @@
 #define _TRACE_ARM_ARM64_KVM_H
 
 #include <asm/kvm_emulate.h>
-#include <kvm/arm_arch_timer.h>
+#include <asm/kvm_arch_timer.h>
 #include <linux/tracepoint.h>
 
 #undef TRACE_SYSTEM
diff --git a/arch/arm64/kvm/trng.c b/arch/arm64/kvm/trng.c
index 99bdd7103c9c19..b5dc0f09797a33 100644
--- a/arch/arm64/kvm/trng.c
+++ b/arch/arm64/kvm/trng.c
@@ -6,7 +6,7 @@
 
 #include <asm/kvm_emulate.h>
 
-#include <kvm/arm_hypercalls.h>
+#include "arm_hypercalls.h"
 
 #define ARM_SMCCC_TRNG_VERSION_1_0	0x10000UL
 
diff --git a/arch/arm64/kvm/vgic/vgic-debug.c b/arch/arm64/kvm/vgic/vgic-debug.c
index 2684f273d9e17a..0eba9dc78e6fa8 100644
--- a/arch/arm64/kvm/vgic/vgic-debug.c
+++ b/arch/arm64/kvm/vgic/vgic-debug.c
@@ -9,7 +9,7 @@
 #include <linux/interrupt.h>
 #include <linux/kvm_host.h>
 #include <linux/seq_file.h>
-#include <kvm/arm_vgic.h>
+#include <asm/kvm_vgic.h>
 #include <asm/kvm_mmu.h>
 #include "vgic.h"
 
diff --git a/arch/arm64/kvm/vgic/vgic-init.c b/arch/arm64/kvm/vgic/vgic-init.c
index eb1205654ac890..5a4205fd78b24e 100644
--- a/arch/arm64/kvm/vgic/vgic-init.c
+++ b/arch/arm64/kvm/vgic/vgic-init.c
@@ -7,7 +7,7 @@
 #include <linux/interrupt.h>
 #include <linux/cpu.h>
 #include <linux/kvm_host.h>
-#include <kvm/arm_vgic.h>
+#include <asm/kvm_vgic.h>
 #include <asm/kvm_emulate.h>
 #include <asm/kvm_mmu.h>
 #include "vgic.h"
diff --git a/arch/arm64/kvm/vgic/vgic-irqfd.c b/arch/arm64/kvm/vgic/vgic-irqfd.c
index c314c016659abe..b73401c34f2988 100644
--- a/arch/arm64/kvm/vgic/vgic-irqfd.c
+++ b/arch/arm64/kvm/vgic/vgic-irqfd.c
@@ -6,7 +6,7 @@
 #include <linux/kvm.h>
 #include <linux/kvm_host.h>
 #include <trace/events/kvm.h>
-#include <kvm/arm_vgic.h>
+#include <asm/kvm_vgic.h>
 #include "vgic.h"
 
 /*
diff --git a/arch/arm64/kvm/vgic/vgic-kvm-device.c b/arch/arm64/kvm/vgic/vgic-kvm-device.c
index f9ae790163fb0d..f542479ceb1152 100644
--- a/arch/arm64/kvm/vgic/vgic-kvm-device.c
+++ b/arch/arm64/kvm/vgic/vgic-kvm-device.c
@@ -6,7 +6,7 @@
  * Author: Marc Zyngier <marc.zyngier@arm.com>
  */
 #include <linux/kvm_host.h>
-#include <kvm/arm_vgic.h>
+#include <asm/kvm_vgic.h>
 #include <linux/uaccess.h>
 #include <asm/kvm_mmu.h>
 #include <asm/cputype.h>
diff --git a/arch/arm64/kvm/vgic/vgic-mmio-v2.c b/arch/arm64/kvm/vgic/vgic-mmio-v2.c
index f25fccb1f8e63c..889440a8b12959 100644
--- a/arch/arm64/kvm/vgic/vgic-mmio-v2.c
+++ b/arch/arm64/kvm/vgic/vgic-mmio-v2.c
@@ -6,10 +6,10 @@
 #include <linux/irqchip/arm-gic.h>
 #include <linux/kvm.h>
 #include <linux/kvm_host.h>
+#include <linux/kvm_iodev.h>
 #include <linux/nospec.h>
 
-#include <kvm/iodev.h>
-#include <kvm/arm_vgic.h>
+#include <asm/kvm_vgic.h>
 
 #include "vgic.h"
 #include "vgic-mmio.h"
diff --git a/arch/arm64/kvm/vgic/vgic-mmio-v3.c b/arch/arm64/kvm/vgic/vgic-mmio-v3.c
index ae4c0593d11455..db95d3ccbd1427 100644
--- a/arch/arm64/kvm/vgic/vgic-mmio-v3.c
+++ b/arch/arm64/kvm/vgic/vgic-mmio-v3.c
@@ -7,13 +7,13 @@
 #include <linux/irqchip/arm-gic-v3.h>
 #include <linux/kvm.h>
 #include <linux/kvm_host.h>
+#include <linux/kvm_iodev.h>
 #include <linux/interrupt.h>
-#include <kvm/iodev.h>
-#include <kvm/arm_vgic.h>
 
 #include <asm/kvm_emulate.h>
 #include <asm/kvm_arm.h>
 #include <asm/kvm_mmu.h>
+#include <asm/kvm_vgic.h>
 
 #include "vgic.h"
 #include "vgic-mmio.h"
diff --git a/arch/arm64/kvm/vgic/vgic-mmio.c b/arch/arm64/kvm/vgic/vgic-mmio.c
index e416e433baff3e..de689e0e881fb3 100644
--- a/arch/arm64/kvm/vgic/vgic-mmio.c
+++ b/arch/arm64/kvm/vgic/vgic-mmio.c
@@ -9,9 +9,9 @@
 #include <linux/irq.h>
 #include <linux/kvm.h>
 #include <linux/kvm_host.h>
-#include <kvm/iodev.h>
-#include <kvm/arm_arch_timer.h>
-#include <kvm/arm_vgic.h>
+#include <linux/kvm_iodev.h>
+#include <asm/kvm_arch_timer.h>
+#include <asm/kvm_vgic.h>
 
 #include "vgic.h"
 #include "vgic-mmio.h"
diff --git a/arch/arm64/kvm/vgic/vgic-v2.c b/arch/arm64/kvm/vgic/vgic-v2.c
index 381673f03c395d..780afb7aad06e1 100644
--- a/arch/arm64/kvm/vgic/vgic-v2.c
+++ b/arch/arm64/kvm/vgic/vgic-v2.c
@@ -6,7 +6,7 @@
 #include <linux/irqchip/arm-gic.h>
 #include <linux/kvm.h>
 #include <linux/kvm_host.h>
-#include <kvm/arm_vgic.h>
+#include <asm/kvm_vgic.h>
 #include <asm/kvm_mmu.h>
 
 #include "vgic.h"
diff --git a/arch/arm64/kvm/vgic/vgic-v3-nested.c b/arch/arm64/kvm/vgic/vgic-v3-nested.c
index 4f6954c306747b..bdee42a8be17b6 100644
--- a/arch/arm64/kvm/vgic/vgic-v3-nested.c
+++ b/arch/arm64/kvm/vgic/vgic-v3-nested.c
@@ -7,11 +7,10 @@
 #include <linux/io.h>
 #include <linux/uaccess.h>
 
-#include <kvm/arm_vgic.h>
-
 #include <asm/kvm_arm.h>
 #include <asm/kvm_emulate.h>
 #include <asm/kvm_nested.h>
+#include <asm/kvm_vgic.h>
 
 #include "vgic.h"
 
diff --git a/arch/arm64/kvm/vgic/vgic-v3.c b/arch/arm64/kvm/vgic/vgic-v3.c
index b9ad7c42c5b01c..a22fe73ca5381d 100644
--- a/arch/arm64/kvm/vgic/vgic-v3.c
+++ b/arch/arm64/kvm/vgic/vgic-v3.c
@@ -7,10 +7,10 @@
 #include <linux/kvm.h>
 #include <linux/kvm_host.h>
 #include <linux/string_choices.h>
-#include <kvm/arm_vgic.h>
 #include <asm/kvm_hyp.h>
 #include <asm/kvm_mmu.h>
 #include <asm/kvm_asm.h>
+#include <asm/kvm_vgic.h>
 
 #include "vgic.h"
 
diff --git a/arch/loongarch/include/asm/kvm_eiointc.h b/arch/loongarch/include/asm/kvm_eiointc.h
index a3a40aba8acf29..0049b0b7947727 100644
--- a/arch/loongarch/include/asm/kvm_eiointc.h
+++ b/arch/loongarch/include/asm/kvm_eiointc.h
@@ -6,7 +6,7 @@
 #ifndef __ASM_KVM_EIOINTC_H
 #define __ASM_KVM_EIOINTC_H
 
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 
 #define EIOINTC_IRQS			256
 #define EIOINTC_ROUTE_MAX_VCPUS		256
diff --git a/arch/loongarch/include/asm/kvm_ipi.h b/arch/loongarch/include/asm/kvm_ipi.h
index 060163dfb4a380..3956b230f087fc 100644
--- a/arch/loongarch/include/asm/kvm_ipi.h
+++ b/arch/loongarch/include/asm/kvm_ipi.h
@@ -6,7 +6,7 @@
 #ifndef __ASM_KVM_IPI_H
 #define __ASM_KVM_IPI_H
 
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 
 #define LARCH_INT_IPI			12
 
diff --git a/arch/loongarch/include/asm/kvm_pch_pic.h b/arch/loongarch/include/asm/kvm_pch_pic.h
index e6df6a4c1c7052..4b37e3134e52d8 100644
--- a/arch/loongarch/include/asm/kvm_pch_pic.h
+++ b/arch/loongarch/include/asm/kvm_pch_pic.h
@@ -6,7 +6,7 @@
 #ifndef __ASM_KVM_PCH_PIC_H
 #define __ASM_KVM_PCH_PIC_H
 
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 
 #define PCH_PIC_SIZE			0x3e8
 
diff --git a/arch/mips/include/asm/kvm_host.h b/arch/mips/include/asm/kvm_host.h
index c14b10821817b4..0d7dd89ca5bf9d 100644
--- a/arch/mips/include/asm/kvm_host.h
+++ b/arch/mips/include/asm/kvm_host.h
@@ -16,6 +16,7 @@
 #include <linux/interrupt.h>
 #include <linux/types.h>
 #include <linux/kvm.h>
+#include <linux/kvm_iodev.h>
 #include <linux/kvm_types.h>
 #include <linux/threads.h>
 #include <linux/spinlock.h>
@@ -24,8 +25,6 @@
 #include <asm/inst.h>
 #include <asm/mipsregs.h>
 
-#include <kvm/iodev.h>
-
 /* MIPS KVM register ids */
 #define MIPS_CP0_32(_R, _S)					\
 	(KVM_REG_MIPS_CP0 | KVM_REG_SIZE_U32 | (8 * (_R) + (_S)))
diff --git a/arch/mips/kvm/Makefile b/arch/mips/kvm/Makefile
index 805aeea2166e59..d198e1addea7a8 100644
--- a/arch/mips/kvm/Makefile
+++ b/arch/mips/kvm/Makefile
@@ -4,8 +4,6 @@
 
 include $(srctree)/virt/kvm/Makefile.kvm
 
-ccflags-y += -Ivirt/kvm -Iarch/mips/kvm
-
 kvm-$(CONFIG_CPU_HAS_MSA) += msa.o
 
 kvm-y +=    mips.o emulate.o entry.o \
diff --git a/arch/powerpc/kvm/Makefile b/arch/powerpc/kvm/Makefile
index 4bd9d1230869a2..6f12edd465df3c 100644
--- a/arch/powerpc/kvm/Makefile
+++ b/arch/powerpc/kvm/Makefile
@@ -3,8 +3,6 @@
 # Makefile for Kernel-based Virtual Machine module
 #
 
-ccflags-y := -Ivirt/kvm -Iarch/powerpc/kvm
-
 include $(srctree)/virt/kvm/Makefile.kvm
 
 common-objs-y += powerpc.o emulate_loadstore.o
diff --git a/arch/powerpc/kvm/mpic.c b/arch/powerpc/kvm/mpic.c
index 23e9c2bd9f2710..b25a03251544e1 100644
--- a/arch/powerpc/kvm/mpic.c
+++ b/arch/powerpc/kvm/mpic.c
@@ -26,6 +26,7 @@
 #include <linux/slab.h>
 #include <linux/mutex.h>
 #include <linux/kvm_host.h>
+#include <linux/kvm_iodev.h>
 #include <linux/errno.h>
 #include <linux/fs.h>
 #include <linux/anon_inodes.h>
@@ -33,7 +34,6 @@
 #include <asm/mpic.h>
 #include <asm/kvm_para.h>
 #include <asm/kvm_ppc.h>
-#include <kvm/iodev.h>
 
 #define MAX_CPU     32
 #define MAX_SRC     256
diff --git a/arch/riscv/kvm/Makefile b/arch/riscv/kvm/Makefile
index 4e0bba91d2841d..dbe61a398cc806 100644
--- a/arch/riscv/kvm/Makefile
+++ b/arch/riscv/kvm/Makefile
@@ -3,8 +3,6 @@
 # Makefile for RISC-V KVM support
 #
 
-ccflags-y += -I $(src)
-
 include $(srctree)/virt/kvm/Makefile.kvm
 
 obj-$(CONFIG_KVM) += kvm.o
diff --git a/arch/riscv/kvm/aia_aplic.c b/arch/riscv/kvm/aia_aplic.c
index f59d1c0c8c43a7..bf163724aec574 100644
--- a/arch/riscv/kvm/aia_aplic.c
+++ b/arch/riscv/kvm/aia_aplic.c
@@ -9,10 +9,10 @@
 
 #include <linux/irqchip/riscv-aplic.h>
 #include <linux/kvm_host.h>
+#include <linux/kvm_iodev.h>
 #include <linux/math.h>
 #include <linux/spinlock.h>
 #include <linux/swab.h>
-#include <kvm/iodev.h>
 
 struct aplic_irq {
 	raw_spinlock_t lock;
diff --git a/arch/riscv/kvm/aia_imsic.c b/arch/riscv/kvm/aia_imsic.c
index 29ef9c2133a933..ae3c0807baa9d6 100644
--- a/arch/riscv/kvm/aia_imsic.c
+++ b/arch/riscv/kvm/aia_imsic.c
@@ -11,10 +11,10 @@
 #include <linux/bitmap.h>
 #include <linux/irqchip/riscv-imsic.h>
 #include <linux/kvm_host.h>
+#include <linux/kvm_iodev.h>
 #include <linux/math.h>
 #include <linux/spinlock.h>
 #include <linux/swab.h>
-#include <kvm/iodev.h>
 #include <asm/csr.h>
 
 #define IMSIC_MAX_EIX	(IMSIC_MAX_ID / BITS_PER_TYPE(u64))
diff --git a/arch/s390/kvm/Makefile b/arch/s390/kvm/Makefile
index 9a723c48b05ad6..5cbcaa7f241a80 100644
--- a/arch/s390/kvm/Makefile
+++ b/arch/s390/kvm/Makefile
@@ -5,8 +5,6 @@
 
 include $(srctree)/virt/kvm/Makefile.kvm
 
-ccflags-y := -Ivirt/kvm -Iarch/s390/kvm
-
 kvm-y += kvm-s390.o intercept.o interrupt.o priv.o sigp.o
 kvm-y += diag.o gaccess.o guestdbg.o vsie.o pv.o gmap-vsie.o
 
diff --git a/arch/x86/kvm/Makefile b/arch/x86/kvm/Makefile
index a5d362c7b50403..f78f11b582d20f 100644
--- a/arch/x86/kvm/Makefile
+++ b/arch/x86/kvm/Makefile
@@ -1,6 +1,5 @@
 # SPDX-License-Identifier: GPL-2.0
 
-ccflags-y += -I $(srctree)/arch/x86/kvm
 ccflags-$(CONFIG_KVM_WERROR) += -Werror
 
 include $(srctree)/virt/kvm/Makefile.kvm
diff --git a/arch/x86/kvm/i8254.h b/arch/x86/kvm/i8254.h
index a768212ba821c1..4de7a0b88e4fcd 100644
--- a/arch/x86/kvm/i8254.h
+++ b/arch/x86/kvm/i8254.h
@@ -4,7 +4,7 @@
 
 #include <linux/kthread.h>
 
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 
 struct kvm_kpit_channel_state {
 	u32 count; /* can be 65536 */
diff --git a/arch/x86/kvm/ioapic.h b/arch/x86/kvm/ioapic.h
index aa8cb4ac047980..cb36c36affd345 100644
--- a/arch/x86/kvm/ioapic.h
+++ b/arch/x86/kvm/ioapic.h
@@ -3,7 +3,7 @@
 #define __KVM_IO_APIC_H
 
 #include <linux/kvm_host.h>
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 #include "irq.h"
 
 struct kvm;
diff --git a/arch/x86/kvm/irq.h b/arch/x86/kvm/irq.h
index 76d46b2f41ddc6..b21b03aa2ee7d7 100644
--- a/arch/x86/kvm/irq.h
+++ b/arch/x86/kvm/irq.h
@@ -13,9 +13,9 @@
 #include <linux/mm_types.h>
 #include <linux/hrtimer.h>
 #include <linux/kvm_host.h>
+#include <linux/kvm_iodev.h>
 #include <linux/spinlock.h>
 
-#include <kvm/iodev.h>
 #include "lapic.h"
 
 #define PIC_NUM_PINS 16
diff --git a/arch/x86/kvm/lapic.h b/arch/x86/kvm/lapic.h
index 4ce30db6582814..43ffbded5f7253 100644
--- a/arch/x86/kvm/lapic.h
+++ b/arch/x86/kvm/lapic.h
@@ -2,7 +2,7 @@
 #ifndef __KVM_X86_LAPIC_H
 #define __KVM_X86_LAPIC_H
 
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 
 #include <linux/kvm_host.h>
 
diff --git a/include/kvm/iodev.h b/include/linux/kvm_iodev.h
similarity index 100%
rename from include/kvm/iodev.h
rename to include/linux/kvm_iodev.h
diff --git a/virt/kvm/Makefile.kvm b/virt/kvm/Makefile.kvm
index 724c89af78af96..0e7ba49026fce1 100644
--- a/virt/kvm/Makefile.kvm
+++ b/virt/kvm/Makefile.kvm
@@ -3,6 +3,8 @@
 # Makefile for Kernel-based Virtual Machine module
 #
 
+ccflags-y += -I$(src)
+
 KVM ?= ../../../virt/kvm
 
 kvm-y := $(KVM)/kvm_main.o $(KVM)/eventfd.o $(KVM)/binary_stats.o
diff --git a/virt/kvm/coalesced_mmio.c b/virt/kvm/coalesced_mmio.c
index 375d6285475e91..d0f84e3611da48 100644
--- a/virt/kvm/coalesced_mmio.c
+++ b/virt/kvm/coalesced_mmio.c
@@ -9,8 +9,7 @@
  *
  */
 
-#include <kvm/iodev.h>
-
+#include <linux/kvm_iodev.h>
 #include <linux/kvm_host.h>
 #include <linux/slab.h>
 #include <linux/kvm.h>
diff --git a/virt/kvm/eventfd.c b/virt/kvm/eventfd.c
index 11e5d1e3f12eae..35786d59b23322 100644
--- a/virt/kvm/eventfd.c
+++ b/virt/kvm/eventfd.c
@@ -26,7 +26,7 @@
 #include <linux/irqbypass.h>
 #include <trace/events/kvm.h>
 
-#include <kvm/iodev.h>
+#include <linux/kvm_iodev.h>
 
 #ifdef CONFIG_HAVE_KVM_IRQCHIP
 
diff --git a/virt/kvm/kvm_main.c b/virt/kvm/kvm_main.c
index eec82775c5bfbe..a401ba32ecaa6b 100644
--- a/virt/kvm/kvm_main.c
+++ b/virt/kvm/kvm_main.c
@@ -10,9 +10,8 @@
  *   Yaniv Kamay  <yaniv@qumranet.com>
  */
 
-#include <kvm/iodev.h>
-
 #include <linux/kvm_host.h>
+#include <linux/kvm_iodev.h>
 #include <linux/kvm.h>
 #include <linux/module.h>
 #include <linux/errno.h>