diff --git a/MAINTAINERS b/MAINTAINERS
index 64379c699903..08620b9a44fc 100644
--- a/MAINTAINERS
+++ b/MAINTAINERS
@@ -7773,9 +7773,6 @@ F:	include/linux/fs.h
 F:	include/linux/fs_types.h
 F:	include/uapi/linux/fs.h
 F:	include/uapi/linux/openat2.h
-X:	fs/io-wq.c
-X:	fs/io-wq.h
-X:	fs/io_uring.c
 
 FINTEK F75375S HARDWARE MONITOR AND FAN CONTROLLER DRIVER
 M:	Riku Voipio <riku.voipio@iki.fi>
@@ -10476,9 +10473,7 @@ L:	io-uring@vger.kernel.org
 S:	Maintained
 T:	git git://git.kernel.dk/linux-block
 T:	git git://git.kernel.dk/liburing
-F:	fs/io-wq.c
-F:	fs/io-wq.h
-F:	fs/io_uring.c
+F:	io_uring/
 F:	include/linux/io_uring.h
 F:	include/uapi/linux/io_uring.h
 F:	tools/io_uring/
diff --git a/Makefile b/Makefile
index cef467fc574e..68b3da2babd5 100644
--- a/Makefile
+++ b/Makefile
@@ -1102,6 +1102,7 @@ export MODULES_NSDEPS := $(extmod_prefix)modules.nsdeps
 ifeq ($(KBUILD_EXTMOD),)
 core-y			+= kernel/ certs/ mm/ fs/ ipc/ security/ crypto/
 core-$(CONFIG_BLOCK)	+= block/
+core-$(CONFIG_IO_URING)	+= io_uring/
 
 vmlinux-dirs	:= $(patsubst %/,%,$(filter %/, \
 		     $(core-y) $(core-m) $(drivers-y) $(drivers-m) \
diff --git a/fs/Makefile b/fs/Makefile
index 208a74e0b00e..93b80529f8e8 100644
--- a/fs/Makefile
+++ b/fs/Makefile
@@ -34,8 +34,6 @@ obj-$(CONFIG_TIMERFD)		+= timerfd.o
 obj-$(CONFIG_EVENTFD)		+= eventfd.o
 obj-$(CONFIG_USERFAULTFD)	+= userfaultfd.o
 obj-$(CONFIG_AIO)               += aio.o
-obj-$(CONFIG_IO_URING)		+= io_uring.o
-obj-$(CONFIG_IO_WQ)		+= io-wq.o
 obj-$(CONFIG_FS_DAX)		+= dax.o
 obj-$(CONFIG_FS_ENCRYPTION)	+= crypto/
 obj-$(CONFIG_FS_VERITY)		+= verity/
diff --git a/io_uring/Makefile b/io_uring/Makefile
new file mode 100644
index 000000000000..3680425df947
--- /dev/null
+++ b/io_uring/Makefile
@@ -0,0 +1,6 @@
+# SPDX-License-Identifier: GPL-2.0
+#
+# Makefile for io_uring
+
+obj-$(CONFIG_IO_URING)		+= io_uring.o
+obj-$(CONFIG_IO_WQ)		+= io-wq.o
diff --git a/fs/io-wq.c b/io_uring/io-wq.c
similarity index 100%
rename from fs/io-wq.c
rename to io_uring/io-wq.c
diff --git a/fs/io-wq.h b/io_uring/io-wq.h
similarity index 100%
rename from fs/io-wq.h
rename to io_uring/io-wq.h
diff --git a/fs/io_uring.c b/io_uring/io_uring.c
similarity index 99%
rename from fs/io_uring.c
rename to io_uring/io_uring.c
index e8e769be9ed0..b63956975109 100644
--- a/fs/io_uring.c
+++ b/io_uring/io_uring.c
@@ -87,7 +87,7 @@
 
 #include <uapi/linux/io_uring.h>
 
-#include "internal.h"
+#include "../fs/internal.h"
 #include "io-wq.h"
 
 #define IORING_MAX_ENTRIES	32768
diff --git a/kernel/sched/core.c b/kernel/sched/core.c
index f1e070551aa9..91471ba8dbd2 100644
--- a/kernel/sched/core.c
+++ b/kernel/sched/core.c
@@ -91,7 +91,7 @@
 #include "stats.h"
 
 #include "../workqueue_internal.h"
-#include "../../fs/io-wq.h"
+#include "../../io_uring/io-wq.h"
 #include "../smpboot.h"
 
 /*