diff --git a/docs/config/index.md b/docs/config/index.md
index ae5e11f3e97d..59ab77ca8671 100644
--- a/docs/config/index.md
+++ b/docs/config/index.md
@@ -1374,7 +1374,7 @@ Sets thresholds for files matching the glob pattern.
 #### coverage.ignoreEmptyLines
 
 - **Type:** `boolean`
-- **Default:** `false`
+- **Default:** `true` (`false` in v1)
 - **Available for providers:** `'v8'`
 - **CLI:** `--coverage.ignoreEmptyLines=<boolean>`
 
diff --git a/packages/vitest/src/defaults.ts b/packages/vitest/src/defaults.ts
index 4a065414a40f..a4fb82f97586 100644
--- a/packages/vitest/src/defaults.ts
+++ b/packages/vitest/src/defaults.ts
@@ -43,7 +43,7 @@ export const coverageConfigDefaults: ResolvedCoverageOptions = {
   reporter: [['text', {}], ['html', {}], ['clover', {}], ['json', {}]],
   extension: ['.js', '.cjs', '.mjs', '.ts', '.mts', '.cts', '.tsx', '.jsx', '.vue', '.svelte', '.marko'],
   allowExternal: false,
-  ignoreEmptyLines: false,
+  ignoreEmptyLines: true,
   processingConcurrency: Math.min(20, os.availableParallelism?.() ?? os.cpus().length),
 }
 
diff --git a/test/coverage-test/coverage-report-tests/__snapshots__/v8.report.test.ts.snap b/test/coverage-test/coverage-report-tests/__snapshots__/v8.report.test.ts.snap
index 82bde8fbc016..e340df56fc7d 100644
--- a/test/coverage-test/coverage-report-tests/__snapshots__/v8.report.test.ts.snap
+++ b/test/coverage-test/coverage-report-tests/__snapshots__/v8.report.test.ts.snap
@@ -173,16 +173,13 @@ exports[`v8 json report 1`] = `
     "path": "<process-cwd>/src/Counter/Counter.component.ts",
     "s": {
       "0": 1,
-      "1": 1,
       "10": 1,
       "11": 1,
       "12": 0,
       "13": 0,
-      "14": 1,
       "15": 1,
       "16": 2,
       "17": 2,
-      "18": 1,
       "19": 1,
       "2": 1,
       "20": 0,
@@ -190,12 +187,10 @@ exports[`v8 json report 1`] = `
       "22": 1,
       "23": 1,
       "3": 1,
-      "4": 1,
       "5": 1,
       "6": 1,
       "7": 1,
       "8": 1,
-      "9": 1,
     },
     "statementMap": {
       "0": {
@@ -208,16 +203,6 @@ exports[`v8 json report 1`] = `
           "line": 1,
         },
       },
-      "1": {
-        "end": {
-          "column": 0,
-          "line": 2,
-        },
-        "start": {
-          "column": 0,
-          "line": 2,
-        },
-      },
       "10": {
         "end": {
           "column": 12,
@@ -258,16 +243,6 @@ exports[`v8 json report 1`] = `
           "line": 14,
         },
       },
-      "14": {
-        "end": {
-          "column": 0,
-          "line": 15,
-        },
-        "start": {
-          "column": 0,
-          "line": 15,
-        },
-      },
       "15": {
         "end": {
           "column": 21,
@@ -298,16 +273,6 @@ exports[`v8 json report 1`] = `
           "line": 18,
         },
       },
-      "18": {
-        "end": {
-          "column": 0,
-          "line": 19,
-        },
-        "start": {
-          "column": 0,
-          "line": 19,
-        },
-      },
       "19": {
         "end": {
           "column": 38,
@@ -378,16 +343,6 @@ exports[`v8 json report 1`] = `
           "line": 4,
         },
       },
-      "4": {
-        "end": {
-          "column": 0,
-          "line": 5,
-        },
-        "start": {
-          "column": 0,
-          "line": 5,
-        },
-      },
       "5": {
         "end": {
           "column": 11,
@@ -428,16 +383,6 @@ exports[`v8 json report 1`] = `
           "line": 9,
         },
       },
-      "9": {
-        "end": {
-          "column": 0,
-          "line": 10,
-        },
-        "start": {
-          "column": 0,
-          "line": 10,
-        },
-      },
     },
   },
   "<process-cwd>/src/Counter/Counter.vue": {
@@ -536,18 +481,10 @@ exports[`v8 json report 1`] = `
     "path": "<process-cwd>/src/Counter/Counter.vue",
     "s": {
       "0": 1,
-      "1": 1,
-      "10": 1,
-      "11": 1,
-      "12": 1,
-      "13": 1,
-      "2": 1,
       "3": 1,
       "4": 1,
       "5": 1,
-      "6": 1,
       "7": 1,
-      "8": 1,
       "9": 1,
     },
     "statementMap": {
@@ -561,66 +498,6 @@ exports[`v8 json report 1`] = `
           "line": 1,
         },
       },
-      "1": {
-        "end": {
-          "column": 0,
-          "line": 2,
-        },
-        "start": {
-          "column": 0,
-          "line": 2,
-        },
-      },
-      "10": {
-        "end": {
-          "column": 14,
-          "line": 11,
-        },
-        "start": {
-          "column": 0,
-          "line": 11,
-        },
-      },
-      "11": {
-        "end": {
-          "column": 25,
-          "line": 12,
-        },
-        "start": {
-          "column": 0,
-          "line": 12,
-        },
-      },
-      "12": {
-        "end": {
-          "column": 8,
-          "line": 13,
-        },
-        "start": {
-          "column": 0,
-          "line": 13,
-        },
-      },
-      "13": {
-        "end": {
-          "column": 11,
-          "line": 14,
-        },
-        "start": {
-          "column": 0,
-          "line": 14,
-        },
-      },
-      "2": {
-        "end": {
-          "column": 10,
-          "line": 3,
-        },
-        "start": {
-          "column": 0,
-          "line": 3,
-        },
-      },
       "3": {
         "end": {
           "column": 27,
@@ -651,16 +528,6 @@ exports[`v8 json report 1`] = `
           "line": 6,
         },
       },
-      "6": {
-        "end": {
-          "column": 0,
-          "line": 7,
-        },
-        "start": {
-          "column": 0,
-          "line": 7,
-        },
-      },
       "7": {
         "end": {
           "column": 25,
@@ -671,16 +538,6 @@ exports[`v8 json report 1`] = `
           "line": 8,
         },
       },
-      "8": {
-        "end": {
-          "column": 27,
-          "line": 9,
-        },
-        "start": {
-          "column": 0,
-          "line": 9,
-        },
-      },
       "9": {
         "end": {
           "column": 8,
@@ -702,8 +559,6 @@ exports[`v8 json report 1`] = `
     "path": "<process-cwd>/src/Counter/index.ts",
     "s": {
       "0": 1,
-      "1": 1,
-      "2": 1,
     },
     "statementMap": {
       "0": {
@@ -716,26 +571,6 @@ exports[`v8 json report 1`] = `
           "line": 1,
         },
       },
-      "1": {
-        "end": {
-          "column": 0,
-          "line": 2,
-        },
-        "start": {
-          "column": 0,
-          "line": 2,
-        },
-      },
-      "2": {
-        "end": {
-          "column": 21,
-          "line": 3,
-        },
-        "start": {
-          "column": 0,
-          "line": 3,
-        },
-      },
     },
   },
   "<process-cwd>/src/Defined.vue": {
@@ -779,24 +614,10 @@ exports[`v8 json report 1`] = `
     "s": {
       "0": 1,
       "1": 1,
-      "10": 1,
       "11": 1,
-      "12": 1,
-      "13": 1,
-      "14": 1,
-      "15": 1,
-      "16": 1,
-      "17": 1,
-      "18": 1,
-      "19": 1,
-      "2": 1,
-      "3": 1,
       "4": 1,
       "5": 1,
-      "6": 0,
       "7": 0,
-      "8": 1,
-      "9": 1,
     },
     "statementMap": {
       "0": {
@@ -819,16 +640,6 @@ exports[`v8 json report 1`] = `
           "line": 2,
         },
       },
-      "10": {
-        "end": {
-          "column": 10,
-          "line": 11,
-        },
-        "start": {
-          "column": 0,
-          "line": 11,
-        },
-      },
       "11": {
         "end": {
           "column": 15,
@@ -839,201 +650,71 @@ exports[`v8 json report 1`] = `
           "line": 12,
         },
       },
-      "12": {
+      "4": {
         "end": {
-          "column": 11,
-          "line": 13,
+          "column": 12,
+          "line": 5,
         },
         "start": {
           "column": 0,
-          "line": 13,
+          "line": 5,
         },
       },
-      "13": {
+      "5": {
         "end": {
-          "column": 0,
-          "line": 14,
+          "column": 34,
+          "line": 6,
         },
         "start": {
           "column": 0,
-          "line": 14,
+          "line": 6,
         },
       },
-      "14": {
+      "7": {
         "end": {
-          "column": 90,
-          "line": 15,
+          "column": 36,
+          "line": 8,
         },
         "start": {
           "column": 0,
-          "line": 15,
+          "line": 8,
         },
       },
-      "15": {
-        "end": {
-          "column": 25,
-          "line": 16,
-        },
-        "start": {
-          "column": 0,
-          "line": 16,
+    },
+  },
+  "<process-cwd>/src/Hello.vue": {
+    "all": false,
+    "b": {
+      "0": [
+        3,
+      ],
+    },
+    "branchMap": {
+      "0": {
+        "line": 7,
+        "loc": {
+          "end": {
+            "column": 55,
+            "line": 7,
+          },
+          "start": {
+            "column": 24,
+            "line": 7,
+          },
         },
-      },
-      "16": {
-        "end": {
-          "column": 6,
-          "line": 17,
-        },
-        "start": {
-          "column": 0,
-          "line": 17,
-        },
-      },
-      "17": {
-        "end": {
-          "column": 25,
-          "line": 18,
-        },
-        "start": {
-          "column": 0,
-          "line": 18,
-        },
-      },
-      "18": {
-        "end": {
-          "column": 1,
-          "line": 19,
-        },
-        "start": {
-          "column": 0,
-          "line": 19,
-        },
-      },
-      "19": {
-        "end": {
-          "column": 8,
-          "line": 20,
-        },
-        "start": {
-          "column": 0,
-          "line": 20,
-        },
-      },
-      "2": {
-        "end": {
-          "column": 0,
-          "line": 3,
-        },
-        "start": {
-          "column": 0,
-          "line": 3,
-        },
-      },
-      "3": {
-        "end": {
-          "column": 31,
-          "line": 4,
-        },
-        "start": {
-          "column": 0,
-          "line": 4,
-        },
-      },
-      "4": {
-        "end": {
-          "column": 12,
-          "line": 5,
-        },
-        "start": {
-          "column": 0,
-          "line": 5,
-        },
-      },
-      "5": {
-        "end": {
-          "column": 34,
-          "line": 6,
-        },
-        "start": {
-          "column": 0,
-          "line": 6,
-        },
-      },
-      "6": {
-        "end": {
-          "column": 4,
-          "line": 7,
-        },
-        "start": {
-          "column": 0,
-          "line": 7,
-        },
-      },
-      "7": {
-        "end": {
-          "column": 36,
-          "line": 8,
-        },
-        "start": {
-          "column": 0,
-          "line": 8,
-        },
-      },
-      "8": {
-        "end": {
-          "column": 9,
-          "line": 9,
-        },
-        "start": {
-          "column": 0,
-          "line": 9,
-        },
-      },
-      "9": {
-        "end": {
-          "column": 0,
-          "line": 10,
-        },
-        "start": {
-          "column": 0,
-          "line": 10,
-        },
-      },
-    },
-  },
-  "<process-cwd>/src/Hello.vue": {
-    "all": false,
-    "b": {
-      "0": [
-        3,
-      ],
-    },
-    "branchMap": {
-      "0": {
-        "line": 7,
-        "loc": {
-          "end": {
-            "column": 55,
-            "line": 7,
-          },
-          "start": {
-            "column": 24,
-            "line": 7,
-          },
-        },
-        "locations": [
-          {
-            "end": {
-              "column": 55,
-              "line": 7,
-            },
-            "start": {
-              "column": 24,
-              "line": 7,
-            },
-          },
-        ],
-        "type": "branch",
+        "locations": [
+          {
+            "end": {
+              "column": 55,
+              "line": 7,
+            },
+            "start": {
+              "column": 24,
+              "line": 7,
+            },
+          },
+        ],
+        "type": "branch",
       },
     },
     "f": {},
@@ -1042,21 +723,13 @@ exports[`v8 json report 1`] = `
     "s": {
       "0": 1,
       "1": 1,
-      "10": 1,
-      "11": 1,
       "12": 1,
       "13": 1,
-      "14": 1,
       "15": 1,
-      "16": 1,
-      "2": 1,
       "3": 1,
-      "4": 1,
       "5": 1,
       "6": 1,
-      "7": 1,
       "8": 1,
-      "9": 1,
     },
     "statementMap": {
       "0": {
@@ -1079,26 +752,6 @@ exports[`v8 json report 1`] = `
           "line": 2,
         },
       },
-      "10": {
-        "end": {
-          "column": 0,
-          "line": 11,
-        },
-        "start": {
-          "column": 0,
-          "line": 11,
-        },
-      },
-      "11": {
-        "end": {
-          "column": 10,
-          "line": 12,
-        },
-        "start": {
-          "column": 0,
-          "line": 12,
-        },
-      },
       "12": {
         "end": {
           "column": 53,
@@ -1119,16 +772,6 @@ exports[`v8 json report 1`] = `
           "line": 14,
         },
       },
-      "14": {
-        "end": {
-          "column": 6,
-          "line": 15,
-        },
-        "start": {
-          "column": 0,
-          "line": 15,
-        },
-      },
       "15": {
         "end": {
           "column": 11,
@@ -1139,26 +782,6 @@ exports[`v8 json report 1`] = `
           "line": 16,
         },
       },
-      "16": {
-        "end": {
-          "column": 11,
-          "line": 17,
-        },
-        "start": {
-          "column": 0,
-          "line": 17,
-        },
-      },
-      "2": {
-        "end": {
-          "column": 0,
-          "line": 3,
-        },
-        "start": {
-          "column": 0,
-          "line": 3,
-        },
-      },
       "3": {
         "end": {
           "column": 46,
@@ -1169,16 +792,6 @@ exports[`v8 json report 1`] = `
           "line": 4,
         },
       },
-      "4": {
-        "end": {
-          "column": 0,
-          "line": 5,
-        },
-        "start": {
-          "column": 0,
-          "line": 5,
-        },
-      },
       "5": {
         "end": {
           "column": 20,
@@ -1199,16 +812,6 @@ exports[`v8 json report 1`] = `
           "line": 7,
         },
       },
-      "7": {
-        "end": {
-          "column": 0,
-          "line": 8,
-        },
-        "start": {
-          "column": 0,
-          "line": 8,
-        },
-      },
       "8": {
         "end": {
           "column": 19,
@@ -1219,16 +822,6 @@ exports[`v8 json report 1`] = `
           "line": 9,
         },
       },
-      "9": {
-        "end": {
-          "column": 9,
-          "line": 10,
-        },
-        "start": {
-          "column": 0,
-          "line": 10,
-        },
-      },
     },
   },
   "<process-cwd>/src/decorators.ts": {
@@ -1435,31 +1028,22 @@ exports[`v8 json report 1`] = `
     "path": "<process-cwd>/src/decorators.ts",
     "s": {
       "0": 1,
-      "1": 1,
-      "10": 0,
       "11": 0,
       "12": 0,
       "13": 1,
       "14": 1,
-      "15": 1,
       "16": 1,
       "17": 1,
       "18": 1,
       "19": 1,
       "2": 1,
       "20": 1,
-      "21": 1,
-      "22": 1,
-      "23": 1,
       "24": 1,
-      "25": 1,
       "26": 1,
       "3": 1,
       "4": 1,
-      "5": 1,
       "6": 1,
       "7": 1,
-      "8": 1,
       "9": 1,
     },
     "statementMap": {
@@ -1473,27 +1057,7 @@ exports[`v8 json report 1`] = `
           "line": 1,
         },
       },
-      "1": {
-        "end": {
-          "column": 14,
-          "line": 2,
-        },
-        "start": {
-          "column": 0,
-          "line": 2,
-        },
-      },
-      "10": {
-        "end": {
-          "column": 23,
-          "line": 11,
-        },
-        "start": {
-          "column": 0,
-          "line": 11,
-        },
-      },
-      "11": {
+      "11": {
         "end": {
           "column": 21,
           "line": 12,
@@ -1533,16 +1097,6 @@ exports[`v8 json report 1`] = `
           "line": 15,
         },
       },
-      "15": {
-        "end": {
-          "column": 0,
-          "line": 16,
-        },
-        "start": {
-          "column": 0,
-          "line": 16,
-        },
-      },
       "16": {
         "end": {
           "column": 23,
@@ -1603,36 +1157,6 @@ exports[`v8 json report 1`] = `
           "line": 21,
         },
       },
-      "21": {
-        "end": {
-          "column": 0,
-          "line": 22,
-        },
-        "start": {
-          "column": 0,
-          "line": 22,
-        },
-      },
-      "22": {
-        "end": {
-          "column": 24,
-          "line": 23,
-        },
-        "start": {
-          "column": 0,
-          "line": 23,
-        },
-      },
-      "23": {
-        "end": {
-          "column": 0,
-          "line": 24,
-        },
-        "start": {
-          "column": 0,
-          "line": 24,
-        },
-      },
       "24": {
         "end": {
           "column": 36,
@@ -1643,16 +1167,6 @@ exports[`v8 json report 1`] = `
           "line": 25,
         },
       },
-      "25": {
-        "end": {
-          "column": 0,
-          "line": 26,
-        },
-        "start": {
-          "column": 0,
-          "line": 26,
-        },
-      },
       "26": {
         "end": {
           "column": 1,
@@ -1683,16 +1197,6 @@ exports[`v8 json report 1`] = `
           "line": 5,
         },
       },
-      "5": {
-        "end": {
-          "column": 21,
-          "line": 6,
-        },
-        "start": {
-          "column": 0,
-          "line": 6,
-        },
-      },
       "6": {
         "end": {
           "column": 21,
@@ -1713,16 +1217,6 @@ exports[`v8 json report 1`] = `
           "line": 8,
         },
       },
-      "8": {
-        "end": {
-          "column": 0,
-          "line": 9,
-        },
-        "start": {
-          "column": 0,
-          "line": 9,
-        },
-      },
       "9": {
         "end": {
           "column": 36,
@@ -2259,50 +1753,28 @@ exports[`v8 json report 1`] = `
       "0": 1,
       "1": 1,
       "10": 1,
-      "11": 1,
-      "12": 1,
-      "13": 1,
-      "14": 1,
-      "15": 1,
       "16": 1,
-      "17": 1,
       "18": 1,
-      "19": 1,
       "2": 1,
       "20": 1,
       "21": 1,
-      "22": 1,
       "23": 1,
       "24": 1,
-      "25": 1,
       "26": 1,
       "27": 1,
-      "28": 1,
       "29": 1,
-      "3": 1,
       "30": 1,
-      "31": 1,
       "32": 1,
-      "33": 1,
-      "34": 1,
-      "35": 1,
-      "36": 1,
-      "37": 1,
       "38": 1,
-      "39": 1,
       "4": 1,
       "40": 1,
-      "41": 1,
       "42": 1,
       "43": 1,
-      "44": 1,
       "45": 1,
       "46": 1,
       "5": 1,
-      "6": 1,
       "7": 1,
       "8": 1,
-      "9": 1,
     },
     "statementMap": {
       "0": {
@@ -2335,56 +1807,6 @@ exports[`v8 json report 1`] = `
           "line": 11,
         },
       },
-      "11": {
-        "end": {
-          "column": 53,
-          "line": 12,
-        },
-        "start": {
-          "column": 0,
-          "line": 12,
-        },
-      },
-      "12": {
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+          "column": 14,
+          "line": 14,
         },
         "start": {
           "column": 0,
-          "line": 28,
+          "line": 14,
         },
       },
-      "28": {
+      "14": {
         "end": {
-          "column": 7,
-          "line": 29,
+          "column": 1,
+          "line": 15,
         },
         "start": {
           "column": 0,
-          "line": 29,
+          "line": 15,
         },
       },
-      "29": {
+      "18": {
         "end": {
-          "column": 5,
-          "line": 30,
+          "column": 41,
+          "line": 19,
         },
         "start": {
           "column": 0,
-          "line": 30,
+          "line": 19,
         },
       },
-      "3": {
+      "20": {
         "end": {
-          "column": 2,
-          "line": 4,
+          "column": 14,
+          "line": 21,
         },
         "start": {
           "column": 0,
-          "line": 4,
+          "line": 21,
         },
       },
-      "30": {
+      "21": {
         "end": {
-          "column": 3,
-          "line": 31,
+          "column": 1,
+          "line": 22,
         },
         "start": {
           "column": 0,
-          "line": 31,
+          "line": 22,
         },
       },
-      "31": {
+      "23": {
         "end": {
-          "column": 0,
-          "line": 32,
+          "column": 65,
+          "line": 24,
         },
         "start": {
           "column": 0,
-          "line": 32,
+          "line": 24,
         },
       },
       "32": {
@@ -6111,16 +4443,6 @@ exports[`v8 json report 1`] = `
           "line": 33,
         },
       },
-      "33": {
-        "end": {
-          "column": 38,
-          "line": 34,
-        },
-        "start": {
-          "column": 0,
-          "line": 34,
-        },
-      },
       "34": {
         "end": {
           "column": 25,
@@ -6141,46 +4463,6 @@ exports[`v8 json report 1`] = `
           "line": 36,
         },
       },
-      "36": {
-        "end": {
-          "column": 0,
-          "line": 37,
-        },
-        "start": {
-          "column": 0,
-          "line": 37,
-        },
-      },
-      "4": {
-        "end": {
-          "column": 0,
-          "line": 5,
-        },
-        "start": {
-          "column": 0,
-          "line": 5,
-        },
-      },
-      "43": {
-        "end": {
-          "column": 0,
-          "line": 44,
-        },
-        "start": {
-          "column": 0,
-          "line": 44,
-        },
-      },
-      "44": {
-        "end": {
-          "column": 36,
-          "line": 45,
-        },
-        "start": {
-          "column": 0,
-          "line": 45,
-        },
-      },
       "45": {
         "end": {
           "column": 41,
@@ -6201,26 +4483,6 @@ exports[`v8 json report 1`] = `
           "line": 47,
         },
       },
-      "5": {
-        "end": {
-          "column": 65,
-          "line": 6,
-        },
-        "start": {
-          "column": 0,
-          "line": 6,
-        },
-      },
-      "6": {
-        "end": {
-          "column": 0,
-          "line": 7,
-        },
-        "start": {
-          "column": 0,
-          "line": 7,
-        },
-      },
       "7": {
         "end": {
           "column": 40,
@@ -6535,27 +4797,19 @@ exports[`v8 json report 1`] = `
       "1": 1,
       "10": 0,
       "11": 0,
-      "12": 1,
       "13": 1,
       "14": 1,
       "15": 1,
-      "16": 1,
       "17": 1,
       "18": 1,
-      "19": 1,
       "2": 1,
       "20": 1,
-      "21": 0,
       "22": 0,
       "23": 0,
-      "24": 1,
-      "3": 1,
       "4": 1,
       "5": 2,
       "6": 2,
-      "7": 1,
       "8": 1,
-      "9": 0,
     },
     "statementMap": {
       "0": {
@@ -6598,16 +4852,6 @@ exports[`v8 json report 1`] = `
           "line": 12,
         },
       },
-      "12": {
-        "end": {
-          "column": 0,
-          "line": 13,
-        },
-        "start": {
-          "column": 0,
-          "line": 13,
-        },
-      },
       "13": {
         "end": {
           "column": 33,
@@ -6638,16 +4882,6 @@ exports[`v8 json report 1`] = `
           "line": 16,
         },
       },
-      "16": {
-        "end": {
-          "column": 0,
-          "line": 17,
-        },
-        "start": {
-          "column": 0,
-          "line": 17,
-        },
-      },
       "17": {
         "end": {
           "column": 21,
@@ -6668,16 +4902,6 @@ exports[`v8 json report 1`] = `
           "line": 19,
         },
       },
-      "19": {
-        "end": {
-          "column": 0,
-          "line": 20,
-        },
-        "start": {
-          "column": 0,
-          "line": 20,
-        },
-      },
       "2": {
         "end": {
           "column": 1,
@@ -6698,16 +4922,6 @@ exports[`v8 json report 1`] = `
           "line": 21,
         },
       },
-      "21": {
-        "end": {
-          "column": 31,
-          "line": 22,
-        },
-        "start": {
-          "column": 0,
-          "line": 22,
-        },
-      },
       "22": {
         "end": {
           "column": 14,
@@ -6728,26 +4942,6 @@ exports[`v8 json report 1`] = `
           "line": 24,
         },
       },
-      "24": {
-        "end": {
-          "column": 0,
-          "line": 25,
-        },
-        "start": {
-          "column": 0,
-          "line": 25,
-        },
-      },
-      "3": {
-        "end": {
-          "column": 0,
-          "line": 4,
-        },
-        "start": {
-          "column": 0,
-          "line": 4,
-        },
-      },
       "4": {
         "end": {
           "column": 48,
@@ -6778,16 +4972,6 @@ exports[`v8 json report 1`] = `
           "line": 7,
         },
       },
-      "7": {
-        "end": {
-          "column": 0,
-          "line": 8,
-        },
-        "start": {
-          "column": 0,
-          "line": 8,
-        },
-      },
       "8": {
         "end": {
           "column": 46,
@@ -6798,16 +4982,6 @@ exports[`v8 json report 1`] = `
           "line": 9,
         },
       },
-      "9": {
-        "end": {
-          "column": 31,
-          "line": 10,
-        },
-        "start": {
-          "column": 0,
-          "line": 10,
-        },
-      },
     },
   },
 }
diff --git a/test/coverage-test/coverage-report-tests/generic.report.test.ts b/test/coverage-test/coverage-report-tests/generic.report.test.ts
index e9ba58f5cc34..fba6cbbd30a4 100644
--- a/test/coverage-test/coverage-report-tests/generic.report.test.ts
+++ b/test/coverage-test/coverage-report-tests/generic.report.test.ts
@@ -108,8 +108,8 @@ test('thresholds.autoUpdate updates thresholds', async () => {
   expect(summary.functions.pct).toBe(60)
 
   if (process.env.COVERAGE_PROVIDER === 'v8') {
-    expect(summary.statements.pct).toBe(86.11)
-    expect(summary.lines.pct).toBe(86.11)
+    expect(summary.statements.pct).toBe(70.58)
+    expect(summary.lines.pct).toBe(70.58)
   }
   else {
     expect(summary.statements.pct).toBe(71.42)
diff --git a/test/coverage-test/coverage-report-tests/empty-lines.test.ts b/test/coverage-test/coverage-report-tests/ignore-empty-lines.test.ts
similarity index 100%
rename from test/coverage-test/coverage-report-tests/empty-lines.test.ts
rename to test/coverage-test/coverage-report-tests/ignore-empty-lines.test.ts
diff --git a/test/coverage-test/coverage-report-tests/include-empty-lines.test.ts b/test/coverage-test/coverage-report-tests/include-empty-lines.test.ts
new file mode 100644
index 000000000000..0bd9ce1de1ea
--- /dev/null
+++ b/test/coverage-test/coverage-report-tests/include-empty-lines.test.ts
@@ -0,0 +1,41 @@
+import { beforeAll, expect, test } from 'vitest'
+import libCoverage from 'istanbul-lib-coverage'
+
+import { readCoverageJson } from './utils'
+
+// Key is 1-based line number
+type LineCoverage = Record<number, number>
+
+let coveredFileLines: LineCoverage
+let uncoveredFileLines: LineCoverage
+
+beforeAll(async () => {
+  const coverageJson = await readCoverageJson('./coverage/coverage-final.json')
+  const coverageMap = libCoverage.createCoverageMap(coverageJson as any)
+
+  coveredFileLines = coverageMap.fileCoverageFor('<process-cwd>/src/empty-lines.ts').getLineCoverage() as typeof coveredFileLines
+  uncoveredFileLines = coverageMap.fileCoverageFor('<process-cwd>/src/untested-file.ts').getLineCoverage() as typeof uncoveredFileLines
+})
+
+test('lines are included', async () => {
+  for (const line of range(29)) {
+    expect(coveredFileLines[line], `Line #${line}`).not.toBe(undefined)
+    expect(coveredFileLines[line], `Line #${line}`).toBeTypeOf('number')
+  }
+
+  for (const lines of [range(37), range(4, { base: 44 })]) {
+    for (const line of lines) {
+      expect(uncoveredFileLines[line], `Line #${line}`).not.toBe(undefined)
+      expect(uncoveredFileLines[line], `Line #${line}`).toBeTypeOf('number')
+    }
+  }
+})
+
+test('lines with ignore hints are ignored', () => {
+  for (const line of range(6, { base: 38 }))
+    expect(uncoveredFileLines[line], `Line #${line}`).toBe(undefined)
+})
+
+function range(count: number, options: { base: number } = { base: 1 }) {
+  return Array(count).fill(0).map((_, i) => options.base + i)
+}
diff --git a/test/coverage-test/testing-options.mjs b/test/coverage-test/testing-options.mjs
index 269995e8f408..5c792801cf21 100644
--- a/test/coverage-test/testing-options.mjs
+++ b/test/coverage-test/testing-options.mjs
@@ -97,13 +97,28 @@ const testCases = [
       coverage: {
         provider: 'v8',
         reporter: 'json',
-        ignoreEmptyLines: true,
         all: true,
         include: ['src/empty-lines.ts', 'src/untested-file.ts'],
       },
     },
     assertionConfig: {
-      include: ['coverage-report-tests/empty-lines.test.ts'],
+      include: ['coverage-report-tests/ignore-empty-lines.test.ts'],
+    },
+  },
+  {
+    testConfig: {
+      name: 'include empty lines',
+      include: ['option-tests/empty-lines.test.ts'],
+      coverage: {
+        provider: 'v8',
+        reporter: 'json',
+        ignoreEmptyLines: false,
+        all: true,
+        include: ['src/empty-lines.ts', 'src/untested-file.ts'],
+      },
+    },
+    assertionConfig: {
+      include: ['coverage-report-tests/include-empty-lines.test.ts'],
     },
   },
   {