diff --git a/lib/v8-to-istanbul.js b/lib/v8-to-istanbul.js
index 86b07d6c..317c2d0f 100644
--- a/lib/v8-to-istanbul.js
+++ b/lib/v8-to-istanbul.js
@@ -273,8 +273,10 @@ module.exports = class V8ToIstanbul {
       s: {}
     }
     source.lines.forEach((line, index) => {
+      const srcLine = source.lines[line.startLine - 1]
+      const ignore = srcLine === undefined ? true : srcLine.ignore
       statements.statementMap[`${index}`] = line.toIstanbul()
-      statements.s[`${index}`] = line.count
+      statements.s[`${index}`] = ignore ? 1 : line.count
     })
     return statements
   }
diff --git a/tap-snapshots/test/v8-to-istanbul.js.test.cjs b/tap-snapshots/test/v8-to-istanbul.js.test.cjs
index 8d5d5c47..65102508 100644
--- a/tap-snapshots/test/v8-to-istanbul.js.test.cjs
+++ b/tap-snapshots/test/v8-to-istanbul.js.test.cjs
@@ -360,8 +360,8 @@ Object {
     "0": 1,
     "1": 1,
     "10": 1,
-    "11": 0,
-    "12": 0,
+    "11": 1,
+    "12": 1,
     "13": 1,
     "14": 1,
     "15": 1,
@@ -1256,14 +1256,14 @@ Object {
     "30": 1,
     "31": 1,
     "32": 1,
-    "33": 0,
-    "34": 0,
-    "35": 0,
+    "33": 1,
+    "34": 1,
+    "35": 1,
     "36": 1,
-    "37": 0,
+    "37": 1,
     "38": 1,
     "39": 1,
-    "4": 0,
+    "4": 1,
     "40": 1,
     "41": 1,
     "42": 1,
@@ -1272,10 +1272,10 @@ Object {
     "45": 1,
     "46": 1,
     "47": 1,
-    "5": 0,
-    "6": 0,
-    "7": 0,
-    "8": 0,
+    "5": 1,
+    "6": 1,
+    "7": 1,
+    "8": 1,
     "9": 1,
   },
   "statementMap": Object {
@@ -2330,16 +2330,16 @@ Object {
     },
   },
   "s": Object {
-    "0": 0,
+    "0": 1,
     "1": 1,
     "10": 1,
     "11": 1,
     "12": 1,
     "13": 1,
-    "14": 0,
-    "15": 0,
-    "16": 0,
-    "17": 0,
+    "14": 1,
+    "15": 1,
+    "16": 1,
+    "17": 1,
     "18": 1,
     "19": 1,
     "2": 1,
@@ -2351,7 +2351,7 @@ Object {
     "25": 1,
     "26": 1,
     "27": 1,
-    "28": 0,
+    "28": 1,
     "29": 1,
     "3": 1,
     "30": 1,
@@ -2936,7 +2936,7 @@ Object {
     "22": 1,
     "23": 1,
     "24": 1,
-    "25": 0,
+    "25": 1,
     "26": 1,
     "27": 1,
     "28": 1,
@@ -2948,18 +2948,18 @@ Object {
     "33": 1,
     "34": 1,
     "35": 1,
-    "36": 0,
-    "37": 0,
+    "36": 1,
+    "37": 1,
     "38": 1,
     "39": 1,
     "4": 1,
     "40": 1,
     "41": 1,
     "42": 1,
-    "43": 0,
-    "44": 0,
-    "45": 0,
-    "46": 0,
+    "43": 1,
+    "44": 1,
+    "45": 1,
+    "46": 1,
     "47": 1,
     "48": 1,
     "49": 1,
@@ -2969,25 +2969,25 @@ Object {
     "52": 1,
     "53": 1,
     "54": 1,
-    "55": 0,
-    "56": 0,
-    "57": 0,
-    "58": 0,
-    "59": 0,
+    "55": 1,
+    "56": 1,
+    "57": 1,
+    "58": 1,
+    "59": 1,
     "6": 1,
-    "60": 0,
-    "61": 0,
-    "62": 0,
+    "60": 1,
+    "61": 1,
+    "62": 1,
     "63": 1,
     "64": 1,
     "65": 1,
     "66": 1,
-    "67": 0,
-    "68": 0,
-    "69": 0,
+    "67": 1,
+    "68": 1,
+    "69": 1,
     "7": 1,
-    "70": 0,
-    "71": 0,
+    "70": 1,
+    "71": 1,
     "72": 1,
     "73": 1,
     "74": 1,
diff --git a/test/fixtures/scripts/ignored.lines.js b/test/fixtures/scripts/ignored.lines.js
new file mode 100644
index 00000000..f9570e9f
--- /dev/null
+++ b/test/fixtures/scripts/ignored.lines.js
@@ -0,0 +1,4 @@
+/* c8 ignore next 3 */
+function sum(a, b) {
+  return a + b;
+};
\ No newline at end of file
diff --git a/test/v8-to-istanbul.js b/test/v8-to-istanbul.js
index 7a2c6938..4cf670e6 100644
--- a/test/v8-to-istanbul.js
+++ b/test/v8-to-istanbul.js
@@ -139,6 +139,32 @@ ${'//'}${'#'} sourceMappingURL=data:application/json;base64,${base64Sourcemap}
       }])
       Object.keys(v8ToIstanbul.toIstanbul()).should.eql(['/src/index.ts', '/src/utils.ts'].map(path.normalize))
     })
+
+    it('ignore hint marks statements of uncovered file as covered', async () => {
+      const filename = require.resolve('./fixtures/scripts/ignored.lines.js')
+      const source = readFileSync(filename, 'utf-8')
+      const v8ToIstanbul = new V8ToIstanbul(pathToFileURL(filename).href)
+      await v8ToIstanbul.load()
+
+      v8ToIstanbul.applyCoverage([
+        {
+          functionName: '(empty-report)',
+          ranges: [
+            {
+              startOffset: 0,
+              endOffset: source.length,
+              count: 0
+            }
+          ],
+          isBlockCoverage: true
+        }
+      ])
+
+      const coverageMap = v8ToIstanbul.toIstanbul()
+      const { s } = coverageMap[filename]
+
+      assert.deepStrictEqual(s, { 0: 1, 1: 1, 2: 1, 3: 1 })
+    })
   })
 
   describe('source map format edge cases', () => {