diff --git a/lib/optimize/InnerGraph.js b/lib/optimize/InnerGraph.js
index 066469348..bc199686d 100644
--- a/lib/optimize/InnerGraph.js
+++ b/lib/optimize/InnerGraph.js
@@ -205,15 +205,24 @@ exports.getExportDependentDependencies = state => {
 };
 
 /**
- * @param {ParserState} state parser state
+ * @param {TODO} parser parser
  * @param {string} name symbol name
  * @returns {TopLevelSymbol} usage data
  */
-exports.createTopLevelSymbol = (state, name) => {
-	const innerGraphState = getState(state);
+exports.tagTopLevelSymbol = (parser, name) => {
+	const innerGraphState = getState(parser.state);
 	const { innerGraph } = innerGraphState || {};
 
-	return new TopLevelSymbol(name, innerGraph);
+	parser.defineVariable(name);
+
+	const existingTag = parser.getTagData(name, topLevelSymbolTag);
+	if (existingTag) {
+		return existingTag;
+	}
+
+	const fn = new TopLevelSymbol(name, innerGraph);
+	parser.tagVariable(name, topLevelSymbolTag, fn);
+	return fn;
 };
 
 class TopLevelSymbol {
diff --git a/lib/optimize/InnerGraphPlugin.js b/lib/optimize/InnerGraphPlugin.js
index 99a1313b8..0fb6166ee 100644
--- a/lib/optimize/InnerGraphPlugin.js
+++ b/lib/optimize/InnerGraphPlugin.js
@@ -128,9 +128,7 @@ class InnerGraphPlugin {
 						if (parser.scope.topLevelScope === true) {
 							if (statement.type === "FunctionDeclaration") {
 								const name = statement.id ? statement.id.name : "*default*";
-								parser.defineVariable(name);
-								const fn = InnerGraph.createTopLevelSymbol(parser.state, name);
-								parser.tagVariable(name, topLevelSymbolTag, fn);
+								const fn = InnerGraph.tagTopLevelSymbol(parser, name);
 								statementWithTopLevelSymbol.set(statement, fn);
 								return true;
 							}
@@ -142,9 +140,7 @@ class InnerGraphPlugin {
 						if (parser.scope.topLevelScope === true) {
 							if (statement.type === "ClassDeclaration") {
 								const name = statement.id ? statement.id.name : "*default*";
-								parser.defineVariable(name);
-								const fn = InnerGraph.createTopLevelSymbol(parser.state, name);
-								parser.tagVariable(name, topLevelSymbolTag, fn);
+								const fn = InnerGraph.tagTopLevelSymbol(parser, name);
 								statementWithTopLevelSymbol.set(statement, fn);
 								return true;
 							}
@@ -157,28 +153,12 @@ class InnerGraphPlugin {
 									decl.type === "Identifier"
 								) {
 									const name = "*default*";
-									parser.defineVariable(name);
-									const fn = InnerGraph.createTopLevelSymbol(
-										parser.state,
-										name
-									);
-									parser.tagVariable(name, topLevelSymbolTag, fn);
+									const fn = InnerGraph.tagTopLevelSymbol(parser, name);
 									statementWithTopLevelSymbol.set(statement, fn);
 								}
 							}
 						}
 					});
-					const tagVar = name => {
-						parser.defineVariable(name);
-						const existingTag = parser.getTagData(name, topLevelSymbolTag);
-						const fn =
-							existingTag ||
-							InnerGraph.createTopLevelSymbol(parser.state, name);
-						if (!existingTag) {
-							parser.tagVariable(name, topLevelSymbolTag, fn);
-						}
-						return fn;
-					};
 					/** @type {WeakMap<{}, TopLevelSymbol>} */
 					const declWithTopLevelSymbol = new WeakMap();
 					const pureDeclarators = new WeakSet();
@@ -197,13 +177,13 @@ class InnerGraphPlugin {
 									decl.init.type === "ClassExpression"
 								) {
 									const name = decl.id.name;
-									const fn = tagVar(name);
+									const fn = InnerGraph.tagTopLevelSymbol(parser, name);
 									declWithTopLevelSymbol.set(decl, fn);
 									return true;
 								}
 								if (isPure(decl.init, parser, decl.id.range[1])) {
 									const name = decl.id.name;
-									const fn = tagVar(name);
+									const fn = InnerGraph.tagTopLevelSymbol(parser, name);
 									declWithTopLevelSymbol.set(decl, fn);
 									pureDeclarators.add(decl);
 									return true;