diff --git a/src/compiler/emitter.ts b/src/compiler/emitter.ts
index a3007559f0dd9..dce7d0faacf0d 100644
--- a/src/compiler/emitter.ts
+++ b/src/compiler/emitter.ts
@@ -4564,15 +4564,15 @@ namespace ts {
                     // JsxText will be written with its leading whitespace, so don't add more manually.
                     return 0;
                 }
-                else if (preserveSourceNewlines && siblingNodePositionsAreComparable(previousNode, nextNode)) {
-                    return getEffectiveLines(
-                        includeComments => getLinesBetweenRangeEndAndRangeStart(
-                            previousNode,
-                            nextNode,
-                            currentSourceFile!,
-                            includeComments));
-                }
-                else if (!preserveSourceNewlines && !nodeIsSynthesized(previousNode) && !nodeIsSynthesized(nextNode)) {
+                else if (siblingNodePositionsAreComparable(previousNode, nextNode)) {
+                    if (preserveSourceNewlines) {
+                        return getEffectiveLines(
+                            includeComments => getLinesBetweenRangeEndAndRangeStart(
+                                previousNode,
+                                nextNode,
+                                currentSourceFile!,
+                                includeComments));
+                    }
                     return rangeEndIsOnSameLineAsRangeStart(previousNode, nextNode, currentSourceFile!) ? 0 : 1;
                 }
                 else if (synthesizedNodeStartsOnNewLine(previousNode, format) || synthesizedNodeStartsOnNewLine(nextNode, format)) {
diff --git a/src/testRunner/unittests/transform.ts b/src/testRunner/unittests/transform.ts
index 470366d39098d..591b2f44fe564 100644
--- a/src/testRunner/unittests/transform.ts
+++ b/src/testRunner/unittests/transform.ts
@@ -154,6 +154,26 @@ namespace ts {
             }).outputText;
         });
 
+        testBaseline("issue44068", () => {
+            return transformSourceFile(`
+                const FirstVar = null;
+                const SecondVar = null;
+            `, [
+                context => file => {
+                    const firstVarName = (file.statements[0] as VariableStatement)
+                        .declarationList.declarations[0].name as Identifier;
+                    const secondVarName = (file.statements[0] as VariableStatement)
+                        .declarationList.declarations[0].name as Identifier;
+                    
+                    return context.factory.updateSourceFile(file, file.statements.concat([
+                        context.factory.createExpressionStatement(
+                            context.factory.createArrayLiteralExpression([firstVarName, secondVarName])
+                        ),
+                    ]));
+                }
+            ]);
+        });
+
         testBaseline("rewrittenNamespace", () => {
             return transpileModule(`namespace Reflect { const x = 1; }`, {
                 transformers: {
diff --git a/tests/baselines/reference/decoratorOnClassMethodThisParameter.js b/tests/baselines/reference/decoratorOnClassMethodThisParameter.js
index 5feeb0ef90e36..0938ccbc4438b 100644
--- a/tests/baselines/reference/decoratorOnClassMethodThisParameter.js
+++ b/tests/baselines/reference/decoratorOnClassMethodThisParameter.js
@@ -30,7 +30,8 @@ var C2 = /** @class */ (function () {
     }
     C2.prototype.method = function (allowed) { };
     __decorate([
-        __param(0, dec), __param(1, dec)
+        __param(0, dec),
+        __param(1, dec)
     ], C2.prototype, "method", null);
     return C2;
 }());
diff --git a/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsx).js b/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsx).js
index b7d0e0d6a9493..db697c30671d8 100644
--- a/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsx).js
+++ b/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsx).js
@@ -26,6 +26,5 @@ console.log(
 exports.__esModule = true;
 var jsx_runtime_1 = require("react/jsx-runtime");
 console.log(jsx_runtime_1.jsx("div", { children: jsx_runtime_1.jsx("div", {}, void 0) }, void 0));
-console.log(jsx_runtime_1.jsxs("div", { children: [jsx_runtime_1.jsx("div", {}, void 0),
-        jsx_runtime_1.jsx("div", {}, void 0)] }, void 0));
+console.log(jsx_runtime_1.jsxs("div", { children: [jsx_runtime_1.jsx("div", {}, void 0), jsx_runtime_1.jsx("div", {}, void 0)] }, void 0));
 console.log(jsx_runtime_1.jsx("div", { children: [1, 2].map(function (i) { return jsx_runtime_1.jsx("div", { children: i }, i); }) }, void 0));
diff --git a/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsxdev).js b/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsxdev).js
index 6ddbbb35817ab..670a68b264336 100644
--- a/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsxdev).js
+++ b/tests/baselines/reference/jsxJsxsCjsTransformNestedSelfClosingChild(jsx=react-jsxdev).js
@@ -28,6 +28,5 @@ exports.__esModule = true;
 var jsx_dev_runtime_1 = require("react/jsx-dev-runtime");
 var _jsxFileName = "tests/cases/conformance/jsx/jsxs/jsxJsxsCjsTransformNestedSelfClosingChild.tsx";
 console.log(jsx_dev_runtime_1.jsxDEV("div", { children: jsx_dev_runtime_1.jsxDEV("div", {}, void 0, false, { fileName: _jsxFileName, lineNumber: 6, columnNumber: 5 }, this) }, void 0, false, { fileName: _jsxFileName, lineNumber: 4, columnNumber: 13 }, this));
-console.log(jsx_dev_runtime_1.jsxDEV("div", { children: [jsx_dev_runtime_1.jsxDEV("div", {}, void 0, false, { fileName: _jsxFileName, lineNumber: 12, columnNumber: 5 }, this),
-        jsx_dev_runtime_1.jsxDEV("div", {}, void 0, false, { fileName: _jsxFileName, lineNumber: 13, columnNumber: 5 }, this)] }, void 0, true, { fileName: _jsxFileName, lineNumber: 10, columnNumber: 13 }, this));
+console.log(jsx_dev_runtime_1.jsxDEV("div", { children: [jsx_dev_runtime_1.jsxDEV("div", {}, void 0, false, { fileName: _jsxFileName, lineNumber: 12, columnNumber: 5 }, this), jsx_dev_runtime_1.jsxDEV("div", {}, void 0, false, { fileName: _jsxFileName, lineNumber: 13, columnNumber: 5 }, this)] }, void 0, true, { fileName: _jsxFileName, lineNumber: 10, columnNumber: 13 }, this));
 console.log(jsx_dev_runtime_1.jsxDEV("div", { children: [1, 2].map(function (i) { return jsx_dev_runtime_1.jsxDEV("div", { children: i }, i, false, { fileName: _jsxFileName, lineNumber: 19, columnNumber: 21 }, _this); }) }, void 0, false, { fileName: _jsxFileName, lineNumber: 17, columnNumber: 13 }, this));
diff --git a/tests/baselines/reference/objectLiteralShorthandPropertiesErrorFromNotUsingIdentifier.js b/tests/baselines/reference/objectLiteralShorthandPropertiesErrorFromNotUsingIdentifier.js
index e0aecb5f18814..33ae1f6c8f0ee 100644
--- a/tests/baselines/reference/objectLiteralShorthandPropertiesErrorFromNotUsingIdentifier.js
+++ b/tests/baselines/reference/objectLiteralShorthandPropertiesErrorFromNotUsingIdentifier.js
@@ -35,7 +35,8 @@ var y = {
     "typeof": 
 };
 var x = (_a = {
-        a: a, : .b,
+        a: a,
+        : .b,
         a: a
     },
     _a["ss"] = ,
diff --git a/tests/baselines/reference/objectLiteralShorthandPropertiesErrorWithModule.js b/tests/baselines/reference/objectLiteralShorthandPropertiesErrorWithModule.js
index ee46d4741dd15..f48a6c3a4e5d6 100644
--- a/tests/baselines/reference/objectLiteralShorthandPropertiesErrorWithModule.js
+++ b/tests/baselines/reference/objectLiteralShorthandPropertiesErrorWithModule.js
@@ -25,7 +25,8 @@ var n;
 (function (n) {
     var z = 10000;
     n.y = {
-        m: m, : .x // error
+        m: m,
+        : .x // error
     };
 })(n || (n = {}));
 m.y.x;
diff --git a/tests/baselines/reference/objectTypesWithOptionalProperties2.js b/tests/baselines/reference/objectTypesWithOptionalProperties2.js
index 03d2b162847ea..284ecdea92ca7 100644
--- a/tests/baselines/reference/objectTypesWithOptionalProperties2.js
+++ b/tests/baselines/reference/objectTypesWithOptionalProperties2.js
@@ -42,5 +42,6 @@ var C2 = /** @class */ (function () {
     return C2;
 }());
 var b = {
-    x: function () { }, 1:  // error
+    x: function () { },
+    1:  // error
 };
diff --git a/tests/baselines/reference/parserErrorRecovery_ObjectLiteral2.js b/tests/baselines/reference/parserErrorRecovery_ObjectLiteral2.js
index 1cdf73ddadcb3..6d723a00d4a9d 100644
--- a/tests/baselines/reference/parserErrorRecovery_ObjectLiteral2.js
+++ b/tests/baselines/reference/parserErrorRecovery_ObjectLiteral2.js
@@ -3,5 +3,4 @@ var v = { a
 return;
 
 //// [parserErrorRecovery_ObjectLiteral2.js]
-var v = { a: a,
-    "return":  };
+var v = { a: a, "return":  };
diff --git a/tests/baselines/reference/transformApi/transformsCorrectly.issue44068.js b/tests/baselines/reference/transformApi/transformsCorrectly.issue44068.js
new file mode 100644
index 0000000000000..493a92a6c8c40
--- /dev/null
+++ b/tests/baselines/reference/transformApi/transformsCorrectly.issue44068.js
@@ -0,0 +1,3 @@
+const FirstVar = null;
+const SecondVar = null;
+[FirstVar, FirstVar];