diff --git a/ChangeLog.md b/ChangeLog.md
index 2d7e3585c..8214d374d 100644
--- a/ChangeLog.md
+++ b/ChangeLog.md
@@ -20,7 +20,6 @@ All notable changes are documented in this file using the [Keep a CHANGELOG](htt
 * [#754](https://github.com/sebastianbergmann/php-code-coverage/pull/754): Implement collection of raw branch and path coverage
 * [#755](https://github.com/sebastianbergmann/php-code-coverage/pull/755): Implement processing of raw branch and path coverage
 * [#756](https://github.com/sebastianbergmann/php-code-coverage/pull/756): Improve handling of uncovered files
-* `SebastianBergmann\CodeCoverage\CodeCoverage::getCacheTokens()` has been renamed to `SebastianBergmann\CodeCoverage\CodeCoverage::cachesTokens()`
 * `SebastianBergmann\CodeCoverage\Filter::addDirectoryToWhitelist()` has been renamed to `SebastianBergmann\CodeCoverage\Filter::includeDirectory()`
 * `SebastianBergmann\CodeCoverage\Filter::addFilesToWhitelist()` has been renamed to `SebastianBergmann\CodeCoverage\Filter::includeFiles()`
 * `SebastianBergmann\CodeCoverage\Filter::addFileToWhitelist()` has been renamed to `SebastianBergmann\CodeCoverage\Filter::includeFile()`
@@ -32,7 +31,7 @@ All notable changes are documented in this file using the [Keep a CHANGELOG](htt
 
 ### Removed
 
-* `SebastianBergmann\CodeCoverage\CodeCoverage::setCacheTokens()` has been removed, please use `SebastianBergmann\CodeCoverage\CodeCoverage::enableTokenCaching()` or `SebastianBergmann\CodeCoverage\CodeCoverage::disableTokenCaching()` instead
+* `SebastianBergmann\CodeCoverage\CodeCoverage::setCacheTokens()` and `SebastianBergmann\CodeCoverage\CodeCoverage::getCacheTokens()` have been removed
 * `SebastianBergmann\CodeCoverage\CodeCoverage::setCheckForUnintentionallyCoveredCode()` has been removed, please use `SebastianBergmann\CodeCoverage\CodeCoverage::enableCheckForUnintentionallyCoveredCode()` or `SebastianBergmann\CodeCoverage\CodeCoverage::disableCheckForUnintentionallyCoveredCode()` instead
 * `SebastianBergmann\CodeCoverage\CodeCoverage::setSubclassesExcludedFromUnintentionallyCoveredCodeCheck()` has been removed, please use `SebastianBergmann\CodeCoverage\CodeCoverage::excludeSubclassesOfThisClassFromUnintentionallyCoveredCodeCheck()` instead
 * `SebastianBergmann\CodeCoverage\CodeCoverage::setAddUncoveredFilesFromWhitelist()` has been removed, please use `SebastianBergmann\CodeCoverage\CodeCoverage::includeUncoveredFiles()` or `SebastianBergmann\CodeCoverage\CodeCoverage::excludeUncoveredFiles()` instead
diff --git a/composer.json b/composer.json
index 063aa25f9..18fc51888 100644
--- a/composer.json
+++ b/composer.json
@@ -32,6 +32,7 @@
         "php": "^7.3 || ^8.0",
         "ext-dom": "*",
         "ext-xmlwriter": "*",
+        "nikic/php-parser": "^4.6",
         "phpunit/php-file-iterator": "^3.0.3",
         "phpunit/php-text-template": "^2.0.2",
         "phpunit/php-token-stream": "^4.0.3",
diff --git a/src/CodeCoverage.php b/src/CodeCoverage.php
index d388af3e8..7c05c7038 100644
--- a/src/CodeCoverage.php
+++ b/src/CodeCoverage.php
@@ -18,22 +18,10 @@
 use function array_values;
 use function count;
 use function explode;
-use function file;
 use function file_exists;
 use function get_class;
 use function is_array;
 use function sort;
-use function strpos;
-use function trim;
-use OutOfBoundsException;
-use PHP_Token_CLASS;
-use PHP_Token_COMMENT;
-use PHP_Token_DOC_COMMENT;
-use PHP_Token_FUNCTION;
-use PHP_Token_INTERFACE;
-use PHP_Token_Stream;
-use PHP_Token_Stream_CachingFactory;
-use PHP_Token_TRAIT;
 use PHPUnit\Framework\TestCase;
 use PHPUnit\Runner\PhptTestCase;
 use PHPUnit\Util\Test;
@@ -41,6 +29,7 @@
 use SebastianBergmann\CodeCoverage\Driver\Driver;
 use SebastianBergmann\CodeCoverage\Node\Builder;
 use SebastianBergmann\CodeCoverage\Node\Directory;
+use SebastianBergmann\CodeCoverage\StaticAnalysis\IgnoredLinesFinder;
 use SebastianBergmann\CodeUnitReverseLookup\Wizard;
 
 /**
@@ -65,11 +54,6 @@ final class CodeCoverage
      */
     private $wizard;
 
-    /**
-     * @var bool
-     */
-    private $cacheTokens = false;
-
     /**
      * @var bool
      */
@@ -103,14 +87,14 @@ final class CodeCoverage
     private $data;
 
     /**
-     * @var array
+     * @var IgnoredLinesFinder
      */
-    private $ignoredLines = [];
+    private $ignoredLinesFinder;
 
     /**
      * @var bool
      */
-    private $disableIgnoredLines = false;
+    private $useAnnotationsForIgnoringCode = true;
 
     /**
      * Test data.
@@ -133,10 +117,11 @@ final class CodeCoverage
 
     public function __construct(Driver $driver, Filter $filter)
     {
-        $this->driver = $driver;
-        $this->filter = $filter;
-        $this->data   = new ProcessedCodeCoverageData;
-        $this->wizard = new Wizard;
+        $this->driver             = $driver;
+        $this->filter             = $filter;
+        $this->data               = new ProcessedCodeCoverageData;
+        $this->ignoredLinesFinder = new IgnoredLinesFinder;
+        $this->wizard             = new Wizard;
     }
 
     /**
@@ -264,7 +249,10 @@ public function append(RawCodeCoverageData $rawData, $id = null, bool $append =
         }
 
         $this->applyFilter($rawData);
-        $this->applyIgnoredLinesFilter($rawData);
+
+        if ($this->useAnnotationsForIgnoringCode) {
+            $this->applyIgnoredLinesFilter($rawData);
+        }
 
         $this->data->initializeUnseenData($rawData);
 
@@ -326,21 +314,6 @@ public function merge(self $that): void
         $this->tests = array_merge($this->tests, $that->getTests());
     }
 
-    public function enableTokenCaching(): void
-    {
-        $this->cacheTokens = true;
-    }
-
-    public function disableTokenCaching(): void
-    {
-        $this->cacheTokens = false;
-    }
-
-    public function cachesTokens(): bool
-    {
-        return $this->cacheTokens;
-    }
-
     public function enableCheckForUnintentionallyCoveredCode(): void
     {
         $this->checkForUnintentionallyCoveredCode = true;
@@ -373,12 +346,12 @@ public function doNotProcessUncoveredFiles(): void
 
     public function enableAnnotationsForIgnoringCode(): void
     {
-        $this->disableIgnoredLines = false;
+        $this->useAnnotationsForIgnoringCode = true;
     }
 
     public function disableAnnotationsForIgnoringCode(): void
     {
-        $this->disableIgnoredLines = true;
+        $this->useAnnotationsForIgnoringCode = false;
     }
 
     public function ignoreDeprecatedCode(): void
@@ -479,7 +452,14 @@ private function applyIgnoredLinesFilter(RawCodeCoverageData $data): void
                 continue;
             }
 
-            $data->removeCoverageDataForLines($filename, $this->getLinesToBeIgnored($filename));
+            $data->removeCoverageDataForLines(
+                $filename,
+                $this->ignoredLinesFinder->findIgnoredLinesInFile(
+                    $filename,
+                    $this->useAnnotationsForIgnoringCode,
+                    $this->ignoreDeprecatedCode
+                )
+            );
         }
     }
 
@@ -495,111 +475,9 @@ private function addUncoveredFilesFromFilter(): void
 
         foreach ($uncoveredFiles as $uncoveredFile) {
             if (file_exists($uncoveredFile)) {
-                if ($this->cacheTokens) {
-                    $tokens = PHP_Token_Stream_CachingFactory::get($uncoveredFile);
-                } else {
-                    $tokens = new PHP_Token_Stream($uncoveredFile);
-                }
-
-                $this->append(RawCodeCoverageData::fromUncoveredFile($uncoveredFile, $tokens), self::UNCOVERED_FILES);
-            }
-        }
-    }
-
-    private function getLinesToBeIgnored(string $fileName): array
-    {
-        if (isset($this->ignoredLines[$fileName])) {
-            return $this->ignoredLines[$fileName];
-        }
-
-        try {
-            return $this->getLinesToBeIgnoredInner($fileName);
-        } catch (OutOfBoundsException $e) {
-            // This can happen with PHP_Token_Stream if the file is syntactically invalid,
-            // and probably affects a file that wasn't executed.
-            return [];
-        }
-    }
-
-    private function getLinesToBeIgnoredInner(string $fileName): array
-    {
-        $this->ignoredLines[$fileName] = [];
-
-        if ($this->cacheTokens) {
-            $tokens = PHP_Token_Stream_CachingFactory::get($fileName);
-        } else {
-            $tokens = new PHP_Token_Stream($fileName);
-        }
-
-        if ($this->disableIgnoredLines) {
-            $this->ignoredLines[$fileName] = array_unique($this->ignoredLines[$fileName]);
-            sort($this->ignoredLines[$fileName]);
-
-            return $this->ignoredLines[$fileName];
-        }
-
-        $ignore = false;
-        $stop   = false;
-
-        foreach ($tokens->tokens() as $token) {
-            switch (get_class($token)) {
-                case PHP_Token_COMMENT::class:
-                case PHP_Token_DOC_COMMENT::class:
-                    $_token = trim((string) $token);
-
-                    if ($_token === '// @codeCoverageIgnore' ||
-                        $_token === '//@codeCoverageIgnore') {
-                        $ignore = true;
-                        $stop   = true;
-                    } elseif ($_token === '// @codeCoverageIgnoreStart' ||
-                        $_token === '//@codeCoverageIgnoreStart') {
-                        $ignore = true;
-                    } elseif ($_token === '// @codeCoverageIgnoreEnd' ||
-                        $_token === '//@codeCoverageIgnoreEnd') {
-                        $stop = true;
-                    }
-
-                    break;
-
-                case PHP_Token_INTERFACE::class:
-                case PHP_Token_TRAIT::class:
-                case PHP_Token_CLASS::class:
-                    $this->ignoredLines[$fileName][] = $token->getLine(); //work around https://bugs.xdebug.org/view.php?id=1798
-                // Intentional fallthrough
-                case PHP_Token_FUNCTION::class:
-                    /* @var \PHP_Token_Interface $token */
-
-                    $docblock = (string) $token->getDocblock();
-
-                    if (strpos($docblock, '@codeCoverageIgnore') || ($this->ignoreDeprecatedCode && strpos($docblock, '@deprecated'))) {
-                        $endLine = $token->getEndLine();
-
-                        for ($i = $token->getLine(); $i <= $endLine; $i++) {
-                            $this->ignoredLines[$fileName][] = $i;
-                        }
-                    }
-
-                    break;
-            }
-
-            if ($ignore) {
-                $this->ignoredLines[$fileName][] = $token->getLine();
-
-                if ($stop) {
-                    $ignore = false;
-                    $stop   = false;
-                }
+                $this->append(RawCodeCoverageData::fromUncoveredFile($uncoveredFile), self::UNCOVERED_FILES);
             }
         }
-
-        $this->ignoredLines[$fileName] = array_unique(
-            $this->ignoredLines[$fileName]
-        );
-
-        $this->ignoredLines[$fileName] = array_unique($this->ignoredLines[$fileName]);
-        sort($this->ignoredLines[$fileName]);
-
-        return $this->ignoredLines[$fileName];
     }
 
     /**
diff --git a/src/Driver/Xdebug3Driver.php b/src/Driver/Xdebug3Driver.php
index 8bca291bb..10fa1b55a 100644
--- a/src/Driver/Xdebug3Driver.php
+++ b/src/Driver/Xdebug3Driver.php
@@ -15,6 +15,7 @@
 use const XDEBUG_FILTER_CODE_COVERAGE;
 use const XDEBUG_PATH_INCLUDE;
 use function extension_loaded;
+use function in_array;
 use function ini_get;
 use function phpversion;
 use function sprintf;
@@ -51,7 +52,7 @@ public function __construct(Filter $filter)
             );
         }
 
-        if (!ini_get('xdebug.mode') || ini_get('xdebug.mode') !== 'coverage') {
+        if (!ini_get('xdebug.mode') || !in_array('coverage', explode(',', ini_get('xdebug.mode')))) {
             throw new Xdebug3NotEnabledException;
         }
 
diff --git a/src/Node/Builder.php b/src/Node/Builder.php
index ecaa088c3..7ff445f68 100644
--- a/src/Node/Builder.php
+++ b/src/Node/Builder.php
@@ -40,14 +40,13 @@ public function build(CodeCoverage $coverage): Directory
         $this->addItems(
             $root,
             $this->buildDirectoryStructure($data),
-            $coverage->getTests(),
-            $coverage->cachesTokens()
+            $coverage->getTests()
         );
 
         return $root;
     }
 
-    private function addItems(Directory $root, array $items, array $tests, bool $cacheTokens): void
+    private function addItems(Directory $root, array $items, array $tests): void
     {
         foreach ($items as $key => $value) {
             $key = (string) $key;
@@ -56,11 +55,11 @@ private function addItems(Directory $root, array $items, array $tests, bool $cac
                 $key = substr($key, 0, -2);
 
                 if (file_exists($root->pathAsString() . DIRECTORY_SEPARATOR . $key)) {
-                    $root->addFile($key, $value['lineCoverage'], $value['functionCoverage'], $tests, $cacheTokens);
+                    $root->addFile($key, $value['lineCoverage'], $value['functionCoverage'], $tests);
                 }
             } else {
                 $child = $root->addDirectory($key);
-                $this->addItems($child, $value, $tests, $cacheTokens);
+                $this->addItems($child, $value, $tests);
             }
         }
     }
diff --git a/src/Node/Directory.php b/src/Node/Directory.php
index 9b4189b4c..7ffc5d6ed 100644
--- a/src/Node/Directory.php
+++ b/src/Node/Directory.php
@@ -160,9 +160,9 @@ public function addDirectory(string $name): self
         return $directory;
     }
 
-    public function addFile(string $name, array $lineCoverageData, array $functionCoverageData, array $testData, bool $cacheTokens): File
+    public function addFile(string $name, array $lineCoverageData, array $functionCoverageData, array $testData): File
     {
-        $file = new File($name, $this, $lineCoverageData, $functionCoverageData, $testData, $cacheTokens);
+        $file = new File($name, $this, $lineCoverageData, $functionCoverageData, $testData);
 
         $this->children[] = $file;
         $this->files[]    = &$this->children[count($this->children) - 1];
diff --git a/src/Node/File.php b/src/Node/File.php
index ee779f186..4b08e8f64 100644
--- a/src/Node/File.php
+++ b/src/Node/File.php
@@ -16,7 +16,6 @@
 use function strpos;
 use OutOfBoundsException;
 use PHP_Token_Stream;
-use PHP_Token_Stream_CachingFactory;
 
 /**
  * @internal This class is not covered by the backward compatibility promise for phpunit/php-code-coverage
@@ -123,24 +122,18 @@ final class File extends AbstractNode
      */
     private $numTestedFunctions;
 
-    /**
-     * @var bool
-     */
-    private $cacheTokens;
-
     /**
      * @var array
      */
     private $codeUnitsByLine = [];
 
-    public function __construct(string $name, AbstractNode $parent, array $lineCoverageData, array $functionCoverageData, array $testData, bool $cacheTokens)
+    public function __construct(string $name, AbstractNode $parent, array $lineCoverageData, array $functionCoverageData, array $testData)
     {
         parent::__construct($name, $parent);
 
         $this->lineCoverageData     = $lineCoverageData;
         $this->functionCoverageData = $functionCoverageData;
         $this->testData             = $testData;
-        $this->cacheTokens          = $cacheTokens;
 
         $this->calculateStatistics();
     }
@@ -338,11 +331,7 @@ public function numberOfTestedFunctions(): int
 
     private function calculateStatistics(): void
     {
-        if ($this->cacheTokens) {
-            $tokens = PHP_Token_Stream_CachingFactory::get($this->pathAsString());
-        } else {
-            $tokens = new PHP_Token_Stream($this->pathAsString());
-        }
+        $tokens = new PHP_Token_Stream($this->pathAsString());
 
         $this->linesOfCode = $tokens->getLinesOfCode();
 
diff --git a/src/RawCodeCoverageData.php b/src/RawCodeCoverageData.php
index 1e83c496c..112e5b66c 100644
--- a/src/RawCodeCoverageData.php
+++ b/src/RawCodeCoverageData.php
@@ -14,33 +14,12 @@
 use function array_flip;
 use function array_intersect;
 use function array_intersect_key;
-use function array_merge;
-use function array_pop;
-use function array_shift;
 use function count;
 use function file;
-use function get_class;
 use function in_array;
 use function range;
-use function strpos;
-use function substr;
-use function substr_count;
-use function trim;
-use Exception;
-use PHP_Token_CLASS;
-use PHP_Token_CLOSE_TAG;
-use PHP_Token_COMMENT;
-use PHP_Token_DECLARE;
-use PHP_Token_DOC_COMMENT;
-use PHP_Token_FUNCTION;
-use PHP_Token_INTERFACE;
-use PHP_Token_NAMESPACE;
-use PHP_Token_OPEN_TAG;
-use PHP_Token_Stream;
-use PHP_Token_TRAIT;
-use PHP_Token_USE;
-use PHP_Token_USE_FUNCTION;
 use SebastianBergmann\CodeCoverage\Driver\Driver;
+use SebastianBergmann\CodeCoverage\StaticAnalysis\ExecutableLinesFinder;
 
 /**
  * @internal This class is not covered by the backward compatibility promise for phpunit/php-code-coverage
@@ -100,118 +79,12 @@ public static function fromXdebugWithMixedCoverage(array $rawCoverage): self
         return new self($lineCoverage, $functionCoverage);
     }
 
-    public static function fromUncoveredFile(string $filename, PHP_Token_Stream $tokens): self
+    public static function fromUncoveredFile(string $filename): self
     {
         $lineCoverage = [];
 
-        $lines     = file($filename);
-        $lineCount = count($lines);
-
-        for ($i = 1; $i <= $lineCount; $i++) {
-            $lineCoverage[$i] = Driver::LINE_NOT_EXECUTED;
-        }
-
-        //remove empty lines
-        foreach ($lines as $index => $line) {
-            if (!trim($line)) {
-                unset($lineCoverage[$index + 1]);
-            }
-        }
-
-        //not all lines are actually executable though, remove these
-        try {
-            foreach ($tokens->getInterfaces() as $interface) {
-                $interfaceStartLine = $interface['startLine'];
-                $interfaceEndLine   = $interface['endLine'];
-
-                foreach (range($interfaceStartLine, $interfaceEndLine) as $line) {
-                    unset($lineCoverage[$line]);
-                }
-            }
-
-            foreach (array_merge($tokens->getClasses(), $tokens->getTraits()) as $classOrTrait) {
-                $classOrTraitStartLine = $classOrTrait['startLine'];
-                $classOrTraitEndLine   = $classOrTrait['endLine'];
-
-                if (empty($classOrTrait['methods'])) {
-                    foreach (range($classOrTraitStartLine, $classOrTraitEndLine) as $line) {
-                        unset($lineCoverage[$line]);
-                    }
-
-                    continue;
-                }
-
-                $firstMethod          = array_shift($classOrTrait['methods']);
-                $firstMethodStartLine = $firstMethod['startLine'];
-                $lastMethodEndLine    = $firstMethod['endLine'];
-
-                do {
-                    $lastMethod = array_pop($classOrTrait['methods']);
-                } while ($lastMethod !== null && 0 === strpos($lastMethod['signature'], 'anonymousFunction'));
-
-                if ($lastMethod !== null) {
-                    $lastMethodEndLine = $lastMethod['endLine'];
-                }
-
-                foreach (range($classOrTraitStartLine, $firstMethodStartLine) as $line) {
-                    unset($lineCoverage[$line]);
-                }
-
-                foreach (range($lastMethodEndLine + 1, $classOrTraitEndLine) as $line) {
-                    unset($lineCoverage[$line]);
-                }
-            }
-
-            foreach ($tokens->tokens() as $token) {
-                switch (get_class($token)) {
-                    case PHP_Token_COMMENT::class:
-                    case PHP_Token_DOC_COMMENT::class:
-                        $_token = trim((string) $token);
-                        $_line  = trim($lines[$token->getLine() - 1]);
-
-                        $start = $token->getLine();
-                        $end   = $start + substr_count((string) $token, "\n");
-
-                        // Do not ignore the first line when there is a token
-                        // before the comment
-                        if (0 !== strpos($_token, $_line)) {
-                            $start++;
-                        }
-
-                        for ($i = $start; $i < $end; $i++) {
-                            unset($lineCoverage[$i]);
-                        }
-
-                        // A DOC_COMMENT token or a COMMENT token starting with "/*"
-                        // does not contain the final \n character in its text
-                        if (isset($lines[$i - 1]) && 0 === strpos($_token, '/*') && '*/' === substr(trim($lines[$i - 1]), -2)) {
-                            unset($lineCoverage[$i]);
-                        }
-
-                        break;
-
-                    /* @noinspection PhpMissingBreakStatementInspection */
-                    case PHP_Token_NAMESPACE::class:
-                        unset($lineCoverage[$token->getEndLine()]);
-
-                    // Intentional fallthrough
-
-                    case PHP_Token_INTERFACE::class:
-                    case PHP_Token_TRAIT::class:
-                    case PHP_Token_CLASS::class:
-                    case PHP_Token_FUNCTION::class:
-                    case PHP_Token_DECLARE::class:
-                    case PHP_Token_OPEN_TAG::class:
-                    case PHP_Token_CLOSE_TAG::class:
-                    case PHP_Token_USE::class:
-                    case PHP_Token_USE_FUNCTION::class:
-                        unset($lineCoverage[$token->getLine()]);
-
-                        break;
-                }
-            }
-        } catch (Exception $e) { // This can happen with PHP_Token_Stream if the file is syntactically invalid
-            // do nothing
+        foreach ((new ExecutableLinesFinder)->findExecutableLinesInFile($filename) as $line) {
+            $lineCoverage[$line] = Driver::LINE_NOT_EXECUTED;
         }
 
         return new self([$filename => $lineCoverage], []);
diff --git a/src/StaticAnalysis/ExecutableLinesFinder.php b/src/StaticAnalysis/ExecutableLinesFinder.php
new file mode 100644
index 000000000..b1ab3f38a
--- /dev/null
+++ b/src/StaticAnalysis/ExecutableLinesFinder.php
@@ -0,0 +1,44 @@
+<?php declare(strict_types=1);
+/*
+ * This file is part of phpunit/php-code-coverage.
+ *
+ * (c) Sebastian Bergmann <sebastian@phpunit.de>
+ *
+ * For the full copyright and license information, please view the LICENSE
+ * file that was distributed with this source code.
+ */
+namespace SebastianBergmann\CodeCoverage\StaticAnalysis;
+
+use PhpParser\Error;
+use PhpParser\NodeTraverser;
+use PhpParser\ParserFactory;
+
+final class ExecutableLinesFinder
+{
+    public function findExecutableLinesInFile(string $filename): array
+    {
+        $parser = (new ParserFactory)->create(ParserFactory::PREFER_PHP7);
+
+        try {
+            $nodes = $parser->parse(file_get_contents($filename));
+
+            assert($nodes !== null);
+
+            $traverser = new NodeTraverser;
+            $visitor   = new ExecutableLinesFindingVisitor;
+
+            $traverser->addVisitor($visitor);
+
+            /* @noinspection UnusedFunctionResultInspection */
+            $traverser->traverse($nodes);
+
+            return $visitor->executableLines();
+
+            // @codeCoverageIgnoreStart
+        } catch (Error $error) {
+        }
+        // @codeCoverageIgnoreEnd
+
+        return [];
+    }
+}
diff --git a/src/StaticAnalysis/ExecutableLinesFindingVisitor.php b/src/StaticAnalysis/ExecutableLinesFindingVisitor.php
new file mode 100644
index 000000000..1adcaf1b4
--- /dev/null
+++ b/src/StaticAnalysis/ExecutableLinesFindingVisitor.php
@@ -0,0 +1,88 @@
+<?php declare(strict_types=1);
+/*
+ * This file is part of phpunit/php-code-coverage.
+ *
+ * (c) Sebastian Bergmann <sebastian@phpunit.de>
+ *
+ * For the full copyright and license information, please view the LICENSE
+ * file that was distributed with this source code.
+ */
+namespace SebastianBergmann\CodeCoverage\StaticAnalysis;
+
+use function array_unique;
+use function sort;
+use PhpParser\Node;
+use PhpParser\Node\Stmt\Break_;
+use PhpParser\Node\Stmt\Case_;
+use PhpParser\Node\Stmt\Catch_;
+use PhpParser\Node\Stmt\Continue_;
+use PhpParser\Node\Stmt\Do_;
+use PhpParser\Node\Stmt\Echo_;
+use PhpParser\Node\Stmt\Else_;
+use PhpParser\Node\Stmt\ElseIf_;
+use PhpParser\Node\Stmt\Expression;
+use PhpParser\Node\Stmt\Finally_;
+use PhpParser\Node\Stmt\For_;
+use PhpParser\Node\Stmt\Foreach_;
+use PhpParser\Node\Stmt\Goto_;
+use PhpParser\Node\Stmt\If_;
+use PhpParser\Node\Stmt\Return_;
+use PhpParser\Node\Stmt\Switch_;
+use PhpParser\Node\Stmt\Throw_;
+use PhpParser\Node\Stmt\TryCatch;
+use PhpParser\Node\Stmt\Unset_;
+use PhpParser\Node\Stmt\While_;
+use PhpParser\NodeVisitorAbstract;
+
+final class ExecutableLinesFindingVisitor extends NodeVisitorAbstract
+{
+    /**
+     * @psalm-var list<int>
+     */
+    private $executableLines = [];
+
+    public function enterNode(Node $node): void
+    {
+        if (!$this->isExecutable($node)) {
+            return;
+        }
+
+        $this->executableLines[] = $node->getStartLine();
+    }
+
+    /**
+     * @psalm-return list<int>
+     */
+    public function executableLines(): array
+    {
+        $executableLines = array_unique($this->executableLines);
+
+        sort($executableLines);
+
+        return $executableLines;
+    }
+
+    private function isExecutable(Node $node): bool
+    {
+        return $node instanceof Break_ ||
+               $node instanceof Case_ ||
+               $node instanceof Catch_ ||
+               $node instanceof Continue_ ||
+               $node instanceof Do_ ||
+               $node instanceof Echo_ ||
+               $node instanceof ElseIf_ ||
+               $node instanceof Else_ ||
+               $node instanceof Expression ||
+               $node instanceof Finally_ ||
+               $node instanceof Foreach_ ||
+               $node instanceof For_ ||
+               $node instanceof Goto_ ||
+               $node instanceof If_ ||
+               $node instanceof Return_ ||
+               $node instanceof Switch_ ||
+               $node instanceof Throw_ ||
+               $node instanceof TryCatch ||
+               $node instanceof Unset_ ||
+               $node instanceof While_;
+    }
+}
diff --git a/src/StaticAnalysis/IgnoredLinesFinder.php b/src/StaticAnalysis/IgnoredLinesFinder.php
new file mode 100644
index 000000000..cbb8b3c5a
--- /dev/null
+++ b/src/StaticAnalysis/IgnoredLinesFinder.php
@@ -0,0 +1,135 @@
+<?php declare(strict_types=1);
+/*
+ * This file is part of phpunit/php-code-coverage.
+ *
+ * (c) Sebastian Bergmann <sebastian@phpunit.de>
+ *
+ * For the full copyright and license information, please view the LICENSE
+ * file that was distributed with this source code.
+ */
+namespace SebastianBergmann\CodeCoverage\StaticAnalysis;
+
+use const T_CLASS;
+use const T_COMMENT;
+use const T_DOC_COMMENT;
+use const T_INTERFACE;
+use const T_TRAIT;
+use function array_merge;
+use function array_unique;
+use function file_get_contents;
+use function is_array;
+use function sort;
+use function token_get_all;
+use function trim;
+use PhpParser\Error;
+use PhpParser\NodeTraverser;
+use PhpParser\ParserFactory;
+
+final class IgnoredLinesFinder
+{
+    /**
+     * @psalm-var array<string,list<int>>
+     */
+    private $ignoredLines = [];
+
+    public function findIgnoredLinesInFile(string $filename, bool $useAnnotationsForIgnoringCode, bool $ignoreDeprecatedCode): array
+    {
+        if (isset($this->ignoredLines[$filename])) {
+            return $this->ignoredLines[$filename];
+        }
+
+        $this->ignoredLines[$filename] = [];
+
+        $this->findLinesIgnoredByLineBasedAnnotations($filename, $useAnnotationsForIgnoringCode);
+
+        if ($useAnnotationsForIgnoringCode) {
+            $this->findLinesIgnoredByDocBlockAnnotations($filename, $ignoreDeprecatedCode);
+        }
+
+        $this->ignoredLines[$filename] = array_unique($this->ignoredLines[$filename]);
+
+        sort($this->ignoredLines[$filename]);
+
+        return $this->ignoredLines[$filename];
+    }
+
+    private function findLinesIgnoredByLineBasedAnnotations(string $filename, bool $useAnnotationsForIgnoringCode): void
+    {
+        $ignore = false;
+        $stop   = false;
+
+        foreach (token_get_all(file_get_contents($filename)) as $token) {
+            if (!is_array($token)) {
+                continue;
+            }
+
+            switch ($token[0]) {
+                case T_COMMENT:
+                case T_DOC_COMMENT:
+                    if (!$useAnnotationsForIgnoringCode) {
+                        break;
+                    }
+
+                    $comment = trim($token[1]);
+
+                    if ($comment === '// @codeCoverageIgnore' ||
+                        $comment === '//@codeCoverageIgnore') {
+                        $ignore = true;
+                        $stop   = true;
+                    } elseif ($comment === '// @codeCoverageIgnoreStart' ||
+                        $comment === '//@codeCoverageIgnoreStart') {
+                        $ignore = true;
+                    } elseif ($comment === '// @codeCoverageIgnoreEnd' ||
+                        $comment === '//@codeCoverageIgnoreEnd') {
+                        $stop = true;
+                    }
+
+                    break;
+
+                case T_INTERFACE:
+                case T_TRAIT:
+                case T_CLASS:
+                    // Workaround for https://bugs.xdebug.org/view.php?id=1798
+                    $this->ignoredLines[$filename][] = $token[2];
+
+                    break;
+            }
+
+            if ($ignore) {
+                $this->ignoredLines[$filename][] = $token[2];
+
+                if ($stop) {
+                    $ignore = false;
+                    $stop   = false;
+                }
+            }
+        }
+    }
+
+    private function findLinesIgnoredByDocBlockAnnotations(string $filename, bool $ignoreDeprecatedCode): void
+    {
+        $parser = (new ParserFactory)->create(ParserFactory::PREFER_PHP7);
+
+        try {
+            $nodes = $parser->parse(file_get_contents($filename));
+
+            assert($nodes !== null);
+
+            $traverser = new NodeTraverser;
+            $visitor   = new IgnoredLinesFindingVisitor($ignoreDeprecatedCode);
+
+            $traverser->addVisitor($visitor);
+
+            /* @noinspection UnusedFunctionResultInspection */
+            $traverser->traverse($nodes);
+
+            $this->ignoredLines[$filename] = array_merge(
+                $this->ignoredLines[$filename],
+                $visitor->ignoredLines()
+            );
+            // @codeCoverageIgnoreStart
+        } catch (Error $error) {
+        }
+        // @codeCoverageIgnoreEnd
+    }
+}
diff --git a/src/StaticAnalysis/IgnoredLinesFindingVisitor.php b/src/StaticAnalysis/IgnoredLinesFindingVisitor.php
new file mode 100644
index 000000000..a4b06f331
--- /dev/null
+++ b/src/StaticAnalysis/IgnoredLinesFindingVisitor.php
@@ -0,0 +1,87 @@
+<?php declare(strict_types=1);
+/*
+ * This file is part of phpunit/php-code-coverage.
+ *
+ * (c) Sebastian Bergmann <sebastian@phpunit.de>
+ *
+ * For the full copyright and license information, please view the LICENSE
+ * file that was distributed with this source code.
+ */
+namespace SebastianBergmann\CodeCoverage\StaticAnalysis;
+
+use function array_merge;
+use function range;
+use function strpos;
+use PhpParser\Node;
+use PhpParser\Node\Stmt\Class_;
+use PhpParser\Node\Stmt\ClassMethod;
+use PhpParser\Node\Stmt\Function_;
+use PhpParser\Node\Stmt\Trait_;
+use PhpParser\NodeTraverser;
+use PhpParser\NodeVisitorAbstract;
+
+final class IgnoredLinesFindingVisitor extends NodeVisitorAbstract
+{
+    /**
+     * @psalm-var list<int>
+     */
+    private $ignoredLines = [];
+
+    /**
+     * @var bool
+     */
+    private $ignoreDeprecated;
+
+    public function __construct(bool $ignoreDeprecated)
+    {
+        $this->ignoreDeprecated = $ignoreDeprecated;
+    }
+
+    public function enterNode(Node $node): ?int
+    {
+        if (!$node instanceof Class_ &&
+            !$node instanceof Trait_ &&
+            !$node instanceof ClassMethod &&
+            !$node instanceof Function_) {
+            return null;
+        }
+
+        if ($node instanceof Class_ && $node->isAnonymous()) {
+            return null;
+        }
+
+        $docComment = $node->getDocComment();
+
+        if ($docComment === null) {
+            return null;
+        }
+
+        if (strpos($docComment->getText(), '@codeCoverageIgnore') !== false) {
+            $this->ignoredLines = array_merge(
+                $this->ignoredLines,
+                range($node->getStartLine(), $node->getEndLine())
+            );
+        }
+
+        if ($this->ignoreDeprecated && strpos($docComment->getText(), '@deprecated') !== false) {
+            $this->ignoredLines = array_merge(
+                $this->ignoredLines,
+                range($node->getStartLine(), $node->getEndLine())
+            );
+        }
+
+        if ($node instanceof ClassMethod || $node instanceof Function_) {
+            return NodeTraverser::DONT_TRAVERSE_CHILDREN;
+        }
+
+        return null;
+    }
+
+    /**
+     * @psalm-return list<int>
+     */
+    public function ignoredLines(): array
+    {
+        return $this->ignoredLines;
+    }
+}
diff --git a/tests/TestCase.php b/tests/TestCase.php
index d759250b8..1b0e867f2 100644
--- a/tests/TestCase.php
+++ b/tests/TestCase.php
@@ -1556,28 +1556,6 @@ protected function setUpXdebugStubForClassWithAnonymousFunction(): Driver
         return $stub;
     }
 
-    protected function getCoverageForCrashParsing(): CodeCoverage
-    {
-        $filter = new Filter;
-        $filter->includeFile(TEST_FILES_PATH . 'Crash.php');
-
-        // This is a file with invalid syntax, so it isn't executed.
-        return new CodeCoverage(
-            $this->setUpXdebugStubForCrashParsing(),
-            $filter
-        );
-    }
-
-    protected function setUpXdebugStubForCrashParsing(): Driver
-    {
-        $stub = $this->createStub(Driver::class);
-
-        $stub->method('stop')
-             ->willReturn(RawCodeCoverageData::fromXdebugWithoutPathCoverage([]));
-
-        return $stub;
-    }
-
     protected function removeTemporaryFiles(): void
     {
         $tmpFilesIterator = new RecursiveIteratorIterator(
diff --git a/tests/_files/Crash.php b/tests/_files/Crash.php
deleted file mode 100644
index 0e91b42b0..000000000
--- a/tests/_files/Crash.php
+++ /dev/null
@@ -1,2 +0,0 @@
-<?php
-class {CLASS}
diff --git a/tests/tests/BuilderTest.php b/tests/tests/BuilderTest.php
index 908496090..350ca81dc 100644
--- a/tests/tests/BuilderTest.php
+++ b/tests/tests/BuilderTest.php
@@ -148,21 +148,6 @@ public function testSomething(): void
         $this->assertEquals([], $root->functions());
     }
 
-    public function testNotCrashParsing(): void
-    {
-        $coverage = $this->getCoverageForCrashParsing();
-        $root     = $coverage->getReport();
-
-        $expectedPath = rtrim(TEST_FILES_PATH, DIRECTORY_SEPARATOR);
-        $this->assertEquals($expectedPath, $root->name());
-        $this->assertEquals($expectedPath, $root->pathAsString());
-        $this->assertEquals(1, $root->numberOfExecutableLines());
-        $this->assertEquals(0, $root->numberOfExecutedLines());
-        $data         = $coverage->getData()->lineCoverage();
-        $expectedFile = $expectedPath . DIRECTORY_SEPARATOR . 'Crash.php';
-        $this->assertSame([$expectedFile => [1 => []]], $data);
-    }
-
     public function testBuildDirectoryStructure(): void
     {
         $s = DIRECTORY_SEPARATOR;
diff --git a/tests/tests/CodeCoverageTest.php b/tests/tests/CodeCoverageTest.php
index 588c518ad..efc5db68b 100644
--- a/tests/tests/CodeCoverageTest.php
+++ b/tests/tests/CodeCoverageTest.php
@@ -9,7 +9,6 @@
  */
 namespace SebastianBergmann\CodeCoverage;
 
-use ReflectionMethod;
 use SebastianBergmann\CodeCoverage\Driver\Driver;
 use SebastianBergmann\Environment\Runtime;
 
@@ -129,101 +128,4 @@ public function testMerge2(): void
             $coverage->getData()->lineCoverage()
         );
     }
-
-    public function testGetLinesToBeIgnored(): void
-    {
-        $this->assertEquals(
-            [
-                3,
-                4,
-                5,
-                11,
-                12,
-                13,
-                14,
-                15,
-                16,
-                18,
-                23,
-                24,
-                25,
-                30,
-                33,
-            ],
-            $this->getLinesToBeIgnored()->invoke(
-                $this->coverage,
-                TEST_FILES_PATH . 'source_with_ignore.php'
-            )
-        );
-    }
-
-    public function testGetLinesToBeIgnored2(): void
-    {
-        $this->assertEquals(
-            [],
-            $this->getLinesToBeIgnored()->invoke(
-                $this->coverage,
-                TEST_FILES_PATH . 'source_without_ignore.php'
-            )
-        );
-    }
-
-    public function testGetLinesToBeIgnored3(): void
-    {
-        $this->assertEquals(
-            [
-                3,
-            ],
-            $this->getLinesToBeIgnored()->invoke(
-                $this->coverage,
-                TEST_FILES_PATH . 'source_with_class_and_anonymous_function.php'
-            )
-        );
-    }
-
-    public function testGetLinesToBeIgnoredOneLineAnnotations(): void
-    {
-        $this->assertEquals(
-            [
-                4,
-                9,
-                29,
-                31,
-                32,
-                33,
-            ],
-            $this->getLinesToBeIgnored()->invoke(
-                $this->coverage,
-                TEST_FILES_PATH . 'source_with_oneline_annotations.php'
-            )
-        );
-    }
-
-    public function testGetLinesToBeIgnoredWhenIgnoreIsDisabled(): void
-    {
-        $this->coverage->disableAnnotationsForIgnoringCode();
-
-        $this->assertEquals(
-            [],
-            $this->getLinesToBeIgnored()->invoke(
-                $this->coverage,
-                TEST_FILES_PATH . 'source_with_ignore.php'
-            )
-        );
-    }
-
-    /**
-     * @return ReflectionMethod
-     */
-    private function getLinesToBeIgnored()
-    {
-        $getLinesToBeIgnored = new ReflectionMethod(
-            'SebastianBergmann\CodeCoverage\CodeCoverage',
-            'getLinesToBeIgnored'
-        );
-
-        $getLinesToBeIgnored->setAccessible(true);
-
-        return $getLinesToBeIgnored;
-    }
 }
diff --git a/tests/tests/FilterTest.php b/tests/tests/FilterTest.php
index abbd9291f..a28b5133e 100644
--- a/tests/tests/FilterTest.php
+++ b/tests/tests/FilterTest.php
@@ -56,7 +56,6 @@ protected function setUp(): void
             TEST_FILES_PATH . 'CoverageTwoDefaultClassAnnotations.php',
             TEST_FILES_PATH . 'CoveredClass.php',
             TEST_FILES_PATH . 'CoveredFunction.php',
-            TEST_FILES_PATH . 'Crash.php',
             TEST_FILES_PATH . 'NamespaceCoverageClassExtendedTest.php',
             TEST_FILES_PATH . 'NamespaceCoverageClassTest.php',
             TEST_FILES_PATH . 'NamespaceCoverageCoversClassPublicTest.php',
diff --git a/tests/tests/RawCodeCoverageDataTest.php b/tests/tests/RawCodeCoverageDataTest.php
index 141f0386b..8e51b393b 100644
--- a/tests/tests/RawCodeCoverageDataTest.php
+++ b/tests/tests/RawCodeCoverageDataTest.php
@@ -10,7 +10,6 @@
 namespace SebastianBergmann\CodeCoverage;
 
 use function array_keys;
-use PHP_Token_Stream;
 
 final class RawCodeCoverageDataTest extends TestCase
 {
@@ -264,72 +263,50 @@ public function testRemoveCoverageDataForLines(): void
 
     public function testUseStatementsAreUncovered(): void
     {
-        $file   = TEST_FILES_PATH . 'source_with_use_statements.php';
-        $tokens = new PHP_Token_Stream($file);
+        $file = TEST_FILES_PATH . 'source_with_use_statements.php';
 
         $this->assertEquals(
             [
-                11,
                 12,
                 14,
-                15,
-                17,
                 18,
-                19,
-                20,
-                21,
-                22,
             ],
-            array_keys(RawCodeCoverageData::fromUncoveredFile($file, $tokens)->lineCoverage()[$file])
+            array_keys(RawCodeCoverageData::fromUncoveredFile($file)->lineCoverage()[$file])
         );
     }
 
     public function testEmptyClassesAreUncovered(): void
     {
-        $file   = TEST_FILES_PATH . 'source_with_empty_class.php';
-        $tokens = new PHP_Token_Stream($file);
+        $file = TEST_FILES_PATH . 'source_with_empty_class.php';
 
         $this->assertEquals(
             [
                 12,
-                14,
             ],
-            array_keys(RawCodeCoverageData::fromUncoveredFile($file, $tokens)->lineCoverage()[$file])
+            array_keys(RawCodeCoverageData::fromUncoveredFile($file)->lineCoverage()[$file])
         );
     }
 
     public function testInterfacesAreUncovered(): void
     {
-        $file   = TEST_FILES_PATH . 'source_with_interface.php';
-        $tokens = new PHP_Token_Stream($file);
+        $file = TEST_FILES_PATH . 'source_with_interface.php';
 
         $this->assertEquals(
             [
-                6,
                 7,
                 9,
-                10,
-                12,
                 13,
-                14,
-                15,
-                16,
-                17,
             ],
-            array_keys(RawCodeCoverageData::fromUncoveredFile($file, $tokens)->lineCoverage()[$file])
+            array_keys(RawCodeCoverageData::fromUncoveredFile($file)->lineCoverage()[$file])
         );
     }
 
     public function testInlineCommentsKeepTheLine(): void
     {
-        $file   = TEST_FILES_PATH . 'source_with_oneline_annotations.php';
-        $tokens = new PHP_Token_Stream($file);
+        $file = TEST_FILES_PATH . 'source_with_oneline_annotations.php';
 
         $this->assertEquals(
             [
-                12,
-                13,
-                17,
                 19,
                 22,
                 26,
@@ -338,9 +315,8 @@ public function testInlineCommentsKeepTheLine(): void
                 32,
                 33,
                 35,
-                36,
             ],
-            array_keys(RawCodeCoverageData::fromUncoveredFile($file, $tokens)->lineCoverage()[$file])
+            array_keys(RawCodeCoverageData::fromUncoveredFile($file)->lineCoverage()[$file])
         );
     }
 
diff --git a/tests/tests/StaticAnalysis/IgnoredLinesFinderTest.php b/tests/tests/StaticAnalysis/IgnoredLinesFinderTest.php
new file mode 100644
index 000000000..170feef2c
--- /dev/null
+++ b/tests/tests/StaticAnalysis/IgnoredLinesFinderTest.php
@@ -0,0 +1,107 @@
+<?php declare(strict_types=1);
+/*
+ * This file is part of phpunit/php-code-coverage.
+ *
+ * (c) Sebastian Bergmann <sebastian@phpunit.de>
+ *
+ * For the full copyright and license information, please view the LICENSE
+ * file that was distributed with this source code.
+ */
+namespace SebastianBergmann\CodeCoverage\StaticAnalysis;
+
+use PHPUnit\Framework\TestCase;
+
+/**
+ * @covers \SebastianBergmann\CodeCoverage\StaticAnalysis\IgnoredLinesFinder
+ */
+final class IgnoredLinesFinderTest extends TestCase
+{
+    public function testGetLinesToBeIgnored(): void
+    {
+        $this->assertEquals(
+            [
+                3,
+                4,
+                5,
+                11,
+                12,
+                13,
+                14,
+                15,
+                16,
+                18,
+                23,
+                24,
+                25,
+                30,
+                33,
+            ],
+            (new IgnoredLinesFinder)->findIgnoredLinesInFile(
+                TEST_FILES_PATH . 'source_with_ignore.php',
+                true,
+                true,
+            )
+        );
+    }
+
+    public function testGetLinesToBeIgnored2(): void
+    {
+        $this->assertEquals(
+            [],
+            (new IgnoredLinesFinder)->findIgnoredLinesInFile(
+                TEST_FILES_PATH . 'source_without_ignore.php',
+                true,
+                true,
+            )
+        );
+    }
+
+    public function testGetLinesToBeIgnored3(): void
+    {
+        $this->assertEquals(
+            [
+                3,
+            ],
+            (new IgnoredLinesFinder)->findIgnoredLinesInFile(
+                TEST_FILES_PATH . 'source_with_class_and_anonymous_function.php',
+                true,
+                true,
+            )
+        );
+    }
+
+    public function testGetLinesToBeIgnoredOneLineAnnotations(): void
+    {
+        $this->assertEquals(
+            [
+                4,
+                9,
+                29,
+                31,
+                32,
+                33,
+            ],
+            (new IgnoredLinesFinder)->findIgnoredLinesInFile(
+                TEST_FILES_PATH . 'source_with_oneline_annotations.php',
+                true,
+                true,
+            )
+        );
+    }
+
+    public function testGetLinesToBeIgnoredWhenIgnoreIsDisabled(): void
+    {
+        $this->assertEquals(
+            [
+                11,
+                18,
+                33,
+            ],
+            (new IgnoredLinesFinder)->findIgnoredLinesInFile(
+                TEST_FILES_PATH . 'source_with_ignore.php',
+                false,
+                false,
+            )
+        );
+    }
+}