diff --git a/docs/rules/indent.md b/docs/rules/indent.md
index b43540da3..40f5f981a 100644
--- a/docs/rules/indent.md
+++ b/docs/rules/indent.md
@@ -23,7 +23,6 @@ This rule enforces a consistent indentation style in `.svelte`. The default styl
 
 <!--eslint-skip-->
 <!-- prettier-ignore -->
-
 ```html
 <script>
   /* eslint @ota-meshi/svelte/indent: "error" */
@@ -51,6 +50,26 @@ CLICK ME!
 
 </eslint-code-block>
 
+::: warning Note
+This rule only checks `.svelte` files and does not interfere with other `.js` files. Unfortunately the default `indent` rule when turned on will try to lint both, so in order to make them complementary you can use `overrides` setting and disable `indent` rule on `.svelte` files:
+:::
+
+```json
+{
+  "rules": {
+    "@ota-meshi/svelte/indent": "error"
+  },
+  "overrides": [
+    {
+      "files": ["*.svelte"],
+      "rules": {
+        "indent": "off"
+      }
+    }
+  ]
+}
+```
+
 ## :wrench: Options
 
 ```json
@@ -60,7 +79,8 @@ CLICK ME!
     {
       "indent": 2,
       "ignoredNodes": [],
-      "switchCase": 1
+      "switchCase": 1,
+      "alignAttributesVertically": false
     }
   ]
 }
@@ -69,6 +89,7 @@ CLICK ME!
 - `indent` (`number | "tab"`) ... The type of indentation. Default is `2`. If this is a number, it's the number of spaces for one indent. If this is `"tab"`, it uses one tab for one indent.
 - `ignoredNodes` ... Can be used to disable indentation checking for any AST node. This accepts an array of [selectors](https://eslint.org/docs/developer-guide/selectors). If an AST node is matched by any of the selectors, the indentation of tokens which are direct children of that node will be ignored. This can be used as an escape hatch to relax the rule if you disagree with the indentation that it enforces for a particular syntactic pattern.
 - `switchCase` ... Enforces indentation level for case clauses in switch statements. Default is `1`.
+- `alignAttributesVertically` ... Condition for whether attributes should be vertically aligned to the first attribute in multiline case or not. Default is `false`
 
 ## :rocket: Version
 
diff --git a/src/rules/indent-helpers/commons.ts b/src/rules/indent-helpers/commons.ts
index 5a048a5c2..d4c10d9a0 100644
--- a/src/rules/indent-helpers/commons.ts
+++ b/src/rules/indent-helpers/commons.ts
@@ -2,6 +2,7 @@ import type { ASTNode, SourceCode } from "../../types"
 import type { AST } from "svelte-eslint-parser"
 import { isOpeningParenToken, isClosingParenToken } from "eslint-utils"
 import { isNotWhitespace, isWhitespace } from "./ast"
+import type { OffsetContext } from "./offset-context"
 
 export type AnyToken = AST.Token | AST.Comment
 export type MaybeNode = {
@@ -14,93 +15,14 @@ export type IndentOptions = {
   indentChar: " " | "\t"
   indentSize: number
   switchCase: number
+  alignAttributesVertically: boolean
   ignoredNodes: string[]
 }
+
 export type IndentContext = {
   sourceCode: SourceCode
   options: IndentOptions
-  /**
-   * Set offset to the given tokens.
-   */
-  setOffset: (
-    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
-    offset: number,
-    baseToken: AnyToken,
-  ) => void
-  /**
-   * Copy offset to the given tokens from srcToken.
-   */
-  copyOffset: (
-    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
-    srcToken: AnyToken,
-  ) => void
-
-  /**
-   * Set baseline offset to the given token.
-   */
-  setOffsetBaseLine: (
-    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
-    offset: number,
-  ) => void
-  /**
-   * Ignore all tokens of the given node.
-   */
-  ignore: (node: ASTNode) => void
-}
-
-/**
- * Set offset to the given nodes.
- * The first node is offsetted from the given base token.
- */
-export function setOffsetNodes(
-  { sourceCode, setOffset }: IndentContext,
-  nodes: (ASTNode | AnyToken | MaybeNode | null | undefined)[],
-  baseNodeOrToken: ASTNode | AnyToken | MaybeNode,
-  lastNodeOrToken: ASTNode | AnyToken | MaybeNode | null,
-  offset: number,
-): void {
-  const baseToken = sourceCode.getFirstToken(baseNodeOrToken)
-
-  let prevToken = sourceCode.getLastToken(baseNodeOrToken)
-  for (const node of nodes) {
-    if (node == null) {
-      continue
-    }
-    const elementTokens = getFirstAndLastTokens(
-      sourceCode,
-      node,
-      prevToken.range[1],
-    )
-
-    let t: AnyToken | null = prevToken
-    while (
-      (t = sourceCode.getTokenAfter(t, {
-        includeComments: true,
-        filter: isNotWhitespace,
-      })) != null &&
-      t.range[1] <= elementTokens.firstToken.range[0]
-    ) {
-      setOffset(t, offset, baseToken)
-    }
-    setOffset(elementTokens.firstToken, offset, baseToken)
-
-    prevToken = elementTokens.lastToken
-  }
-
-  if (lastNodeOrToken) {
-    const lastToken = sourceCode.getFirstToken(lastNodeOrToken)
-    let t: AnyToken | null = prevToken
-    while (
-      (t = sourceCode.getTokenAfter(t, {
-        includeComments: true,
-        filter: isNotWhitespace,
-      })) != null &&
-      t.range[1] <= lastToken.range[0]
-    ) {
-      setOffset(t, offset, baseToken)
-    }
-    setOffset(lastToken, 0, baseToken)
-  }
+  offsets: OffsetContext
 }
 
 /**
@@ -146,7 +68,10 @@ export function isBeginningOfLine(
   sourceCode: SourceCode,
   node: ASTNode | AnyToken | MaybeNode,
 ): boolean {
-  const prevToken = sourceCode.getTokenBefore(node, { includeComments: false })
+  const prevToken = sourceCode.getTokenBefore(node, {
+    includeComments: false,
+    filter: isNotWhitespace,
+  })
 
   return !prevToken || prevToken.loc.end.line < node.loc!.start.line
 }
diff --git a/src/rules/indent-helpers/es.ts b/src/rules/indent-helpers/es.ts
index 9c2ee668d..1b8ccba3a 100644
--- a/src/rules/indent-helpers/es.ts
+++ b/src/rules/indent-helpers/es.ts
@@ -4,7 +4,6 @@ import type { TSESTree } from "@typescript-eslint/types"
 import type { ASTNode } from "../../types"
 import type { IndentContext } from "./commons"
 import { getFirstAndLastTokens } from "./commons"
-import { setOffsetNodes } from "./commons"
 import {
   isArrowToken,
   isClosingBraceToken,
@@ -37,7 +36,7 @@ type NodeListener = {
  * @returns AST event handlers.
  */
 export function defineVisitor(context: IndentContext): NodeListener {
-  const { sourceCode, options, setOffsetBaseLine, setOffset } = context
+  const { sourceCode, offsets, options } = context
 
   /**
    * Find the root of left node.
@@ -74,7 +73,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         if (body.type === "SvelteText" && !body.value.trim()) {
           continue
         }
-        setOffsetBaseLine(sourceCode.getFirstToken(body), 0)
+        offsets.setStartOffsetToken(sourceCode.getFirstToken(body), 0)
       }
     },
     ArrayExpression(node: ESTree.ArrayExpression | ESTree.ArrayPattern) {
@@ -83,7 +82,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.elements[node.elements.length - 1] || firstToken,
         { filter: isClosingBracketToken, includeComments: false },
       )
-      setOffsetNodes(context, node.elements, firstToken, rightToken, 1)
+      offsets.setOffsetElementList(node.elements, firstToken, rightToken, 1)
     },
     ArrayPattern(node: ESTree.ArrayPattern) {
       visitor.ArrayExpression(node)
@@ -100,20 +99,20 @@ export function defineVisitor(context: IndentContext): NodeListener {
       })
 
       if (node.async) {
-        setOffset(secondToken, 1, firstToken)
+        offsets.setOffsetToken(secondToken, 1, firstToken)
       }
       if (isOpeningParenToken(leftToken)) {
         const rightToken = sourceCode.getTokenAfter(
           node.params[node.params.length - 1] || leftToken,
           { filter: isClosingParenToken, includeComments: false },
         )
-        setOffsetNodes(context, node.params, leftToken, rightToken, 1)
+        offsets.setOffsetElementList(node.params, leftToken, rightToken, 1)
       }
 
-      setOffset(arrowToken, 1, firstToken)
+      offsets.setOffsetToken(arrowToken, 1, firstToken)
 
       const bodyFirstToken = sourceCode.getFirstToken(node.body)
-      setOffset(
+      offsets.setOffsetToken(
         bodyFirstToken,
         isOpeningBraceToken(bodyFirstToken) ? 0 : 1,
         firstToken,
@@ -136,7 +135,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.right,
       ).firstToken
 
-      setOffset(
+      offsets.setOffsetToken(
         [opToken, rightToken],
         1,
         getFirstAndLastTokens(sourceCode, leftNode).firstToken,
@@ -162,7 +161,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const firstToken = sourceCode.getFirstToken(node)
       const nextToken = sourceCode.getTokenAfter(firstToken)
 
-      setOffset(nextToken, 1, firstToken)
+      offsets.setOffsetToken(nextToken, 1, firstToken)
     },
     RestElement(node: ESTree.RestElement) {
       visitor.AwaitExpression(node)
@@ -174,8 +173,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       visitor.AwaitExpression(node)
     },
     BlockStatement(node: ESTree.BlockStatement | ESTree.ClassBody) {
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         node.body,
         sourceCode.getFirstToken(node),
         sourceCode.getLastToken(node),
@@ -190,7 +188,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const firstToken = sourceCode.getFirstToken(node)
         const nextToken = sourceCode.getTokenAfter(firstToken)
 
-        setOffset(nextToken, 1, firstToken)
+        offsets.setOffsetToken(nextToken, 1, firstToken)
       }
     },
     ContinueStatement(node: ESTree.ContinueStatement) {
@@ -209,12 +207,11 @@ export function defineVisitor(context: IndentContext): NodeListener {
         leftParenToken,
         { filter: isOptionalToken, includeComments: false },
       )) {
-        setOffset(optionalToken, 1, firstToken)
+        offsets.setOffsetToken(optionalToken, 1, firstToken)
       }
 
-      setOffset(leftParenToken, 1, firstToken)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetToken(leftParenToken, 1, firstToken)
+      offsets.setOffsetElementList(
         node.arguments,
         leftParenToken,
         rightParenToken,
@@ -228,9 +225,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const leftParenToken = sourceCode.getTokenBefore(node.param)!
         const rightParenToken = sourceCode.getTokenAfter(node.param)
 
-        setOffset(leftParenToken, 1, catchToken)
-        setOffsetNodes(
-          context,
+        offsets.setOffsetToken(leftParenToken, 1, catchToken)
+        offsets.setOffsetElementList(
           [node.param],
           leftParenToken,
           rightParenToken,
@@ -238,22 +234,22 @@ export function defineVisitor(context: IndentContext): NodeListener {
         )
       }
       const bodyToken = sourceCode.getFirstToken(node.body)
-      setOffset(bodyToken, 0, catchToken)
+      offsets.setOffsetToken(bodyToken, 0, catchToken)
     },
     ClassDeclaration(node: ESTree.ClassDeclaration | ESTree.ClassExpression) {
       const classToken = sourceCode.getFirstToken(node)
 
       if (node.id != null) {
-        setOffset(sourceCode.getFirstToken(node.id), 1, classToken)
+        offsets.setOffsetToken(sourceCode.getFirstToken(node.id), 1, classToken)
       }
       if (node.superClass != null) {
         const extendsToken = sourceCode.getTokenBefore(node.superClass)!
         const superClassToken = sourceCode.getTokenAfter(extendsToken)
-        setOffset(extendsToken, 1, classToken)
-        setOffset(superClassToken, 1, extendsToken)
+        offsets.setOffsetToken(extendsToken, 1, classToken)
+        offsets.setOffsetToken(superClassToken, 1, extendsToken)
       }
       const bodyToken = sourceCode.getFirstToken(node.body)
-      setOffset(bodyToken, 0, classToken)
+      offsets.setOffsetToken(bodyToken, 0, classToken)
     },
     ClassExpression(node: ESTree.ClassExpression) {
       visitor.ClassDeclaration(node)
@@ -283,9 +279,9 @@ export function defineVisitor(context: IndentContext): NodeListener {
       }
       const baseToken = sourceCode.getFirstToken(baseNode)
 
-      setOffset([questionToken, colonToken], 1, baseToken)
-      setOffset(consequentToken, 1, questionToken)
-      setOffset(alternateToken, 1, colonToken)
+      offsets.setOffsetToken([questionToken, colonToken], 1, baseToken)
+      offsets.setOffsetToken(consequentToken, 1, questionToken)
+      offsets.setOffsetToken(alternateToken, 1, colonToken)
     },
     DoWhileStatement(node: ESTree.DoWhileStatement) {
       const doToken = sourceCode.getFirstToken(node)
@@ -297,15 +293,20 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const rightParenToken = sourceCode.getTokenAfter(node.test)!
 
       const bodyFirstToken = sourceCode.getFirstToken(node.body)
-      setOffset(
+      offsets.setOffsetToken(
         bodyFirstToken,
         isOpeningBraceToken(bodyFirstToken) ? 0 : 1,
         doToken,
       )
 
-      setOffset(whileToken, 0, doToken)
-      setOffset(leftParenToken, 1, whileToken)
-      setOffsetNodes(context, [node.test], leftParenToken, rightParenToken, 1)
+      offsets.setOffsetToken(whileToken, 0, doToken)
+      offsets.setOffsetToken(leftParenToken, 1, whileToken)
+      offsets.setOffsetElementList(
+        [node.test],
+        leftParenToken,
+        rightParenToken,
+        1,
+      )
     },
     ExportAllDeclaration(node: ESTree.ExportAllDeclaration) {
       const exportToken = sourceCode.getFirstToken(node)
@@ -321,15 +322,19 @@ export function defineVisitor(context: IndentContext): NodeListener {
       // eslint-disable-next-line @typescript-eslint/no-explicit-any -- type bug?
       if (!(node as any).exported) {
         // export * from "mod"
-        setOffset(beforeTokens, 1, exportToken)
+        offsets.setOffsetToken(beforeTokens, 1, exportToken)
       } else {
         // export * as foo from "mod"
         const asIndex = beforeTokens.findIndex((t) => t.value === "as")
-        setOffset(beforeTokens.slice(0, asIndex), 1, exportToken)
-        setOffset(beforeTokens.slice(asIndex), 1, beforeTokens[asIndex - 1])
+        offsets.setOffsetToken(beforeTokens.slice(0, asIndex), 1, exportToken)
+        offsets.setOffsetToken(
+          beforeTokens.slice(asIndex),
+          1,
+          beforeTokens[asIndex - 1],
+        )
       }
-      setOffset(fromToken, 0, exportToken)
-      setOffset(afterTokens, 1, fromToken)
+      offsets.setOffsetToken(fromToken, 0, exportToken)
+      offsets.setOffsetToken(afterTokens, 1, fromToken)
     },
     ExportDefaultDeclaration(node: ESTree.ExportDefaultDeclaration) {
       const exportToken = sourceCode.getFirstToken(node)
@@ -341,14 +346,18 @@ export function defineVisitor(context: IndentContext): NodeListener {
         exportToken,
         declarationToken,
       )
-      setOffset([...defaultTokens, declarationToken], 1, exportToken)
+      offsets.setOffsetToken(
+        [...defaultTokens, declarationToken],
+        1,
+        exportToken,
+      )
     },
     ExportNamedDeclaration(node: ESTree.ExportNamedDeclaration) {
       const exportToken = sourceCode.getFirstToken(node)
       if (node.declaration) {
         // export var foo = 1;
         const declarationToken = sourceCode.getFirstToken(node.declaration)
-        setOffset(declarationToken, 1, exportToken)
+        offsets.setOffsetToken(declarationToken, 1, exportToken)
       } else {
         const firstSpecifier = node.specifiers[0]
         if (!firstSpecifier || firstSpecifier.type === "ExportSpecifier") {
@@ -361,9 +370,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
             filter: isClosingBraceToken,
             includeComments: false,
           })!
-          setOffset(leftBraceTokens, 0, exportToken)
-          setOffsetNodes(
-            context,
+          offsets.setOffsetToken(leftBraceTokens, 0, exportToken)
+          offsets.setOffsetElementList(
             node.specifiers,
             leftBraceTokens[leftBraceTokens.length - 1],
             rightBraceToken,
@@ -376,8 +384,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
               node.source,
             )
 
-            setOffset(fromToken, 0, exportToken)
-            setOffset(
+            offsets.setOffsetToken(fromToken, 0, exportToken)
+            offsets.setOffsetToken(
               [...tokens, sourceCode.getFirstToken(node.source)],
               1,
               fromToken,
@@ -390,7 +398,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     },
     ExportSpecifier(node: ESTree.ExportSpecifier) {
       const [firstToken, ...tokens] = sourceCode.getTokens(node)
-      setOffset(tokens, 1, firstToken)
+      offsets.setOffsetToken(tokens, 1, firstToken)
     },
     ForInStatement(node: ESTree.ForInStatement | ESTree.ForOfStatement) {
       const forToken = sourceCode.getFirstToken(node)
@@ -412,15 +420,15 @@ export function defineVisitor(context: IndentContext): NodeListener {
       })!
 
       if (awaitToken != null) {
-        setOffset(awaitToken, 0, forToken)
+        offsets.setOffsetToken(awaitToken, 0, forToken)
       }
-      setOffset(leftParenToken, 1, forToken)
-      setOffset(leftToken, 1, leftParenToken)
-      setOffset([inOrOfToken, rightToken], 1, leftToken)
-      setOffset(rightParenToken, 0, leftParenToken)
+      offsets.setOffsetToken(leftParenToken, 1, forToken)
+      offsets.setOffsetToken(leftToken, 1, leftParenToken)
+      offsets.setOffsetToken([inOrOfToken, rightToken], 1, leftToken)
+      offsets.setOffsetToken(rightParenToken, 0, leftParenToken)
 
       const bodyFirstToken = sourceCode.getFirstToken(node.body)
-      setOffset(
+      offsets.setOffsetToken(
         bodyFirstToken,
         isOpeningBraceToken(bodyFirstToken) ? 0 : 1,
         forToken,
@@ -437,9 +445,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
         includeComments: false,
       })
 
-      setOffset(leftParenToken, 1, forToken)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetToken(leftParenToken, 1, forToken)
+      offsets.setOffsetElementList(
         [node.init, node.test, node.update],
         leftParenToken,
         rightParenToken,
@@ -447,7 +454,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       )
 
       const bodyFirstToken = sourceCode.getFirstToken(node.body)
-      setOffset(
+      offsets.setOffsetToken(
         bodyFirstToken,
         isOpeningBraceToken(bodyFirstToken) ? 0 : 1,
         forToken,
@@ -476,7 +483,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
           ) {
             nextTokenOffset = 1
           }
-          setOffset(nextToken, nextTokenOffset, firstToken)
+          offsets.setOffsetToken(nextToken, nextTokenOffset, firstToken)
           nextToken = sourceCode.getTokenAfter(nextToken)
         }
 
@@ -497,11 +504,16 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.params[node.params.length - 1] || leftParenToken,
         { filter: isClosingParenToken, includeComments: false },
       )!
-      setOffset(leftParenToken, 1, bodyBaseToken)
-      setOffsetNodes(context, node.params, leftParenToken, rightParenToken, 1)
+      offsets.setOffsetToken(leftParenToken, 1, bodyBaseToken)
+      offsets.setOffsetElementList(
+        node.params,
+        leftParenToken,
+        rightParenToken,
+        1,
+      )
 
       const bodyToken = sourceCode.getFirstToken(node.body)
-      setOffset(bodyToken, 0, bodyBaseToken)
+      offsets.setOffsetToken(bodyToken, 0, bodyBaseToken)
     },
     FunctionExpression(node: ESTree.FunctionExpression) {
       visitor.FunctionDeclaration(node)
@@ -516,11 +528,11 @@ export function defineVisitor(context: IndentContext): NodeListener {
         includeComments: false,
       })
 
-      setOffset(ifLeftParenToken, 1, ifToken)
-      setOffset(ifRightParenToken, 0, ifLeftParenToken)
+      offsets.setOffsetToken(ifLeftParenToken, 1, ifToken)
+      offsets.setOffsetToken(ifRightParenToken, 0, ifLeftParenToken)
 
       const consequentFirstToken = sourceCode.getFirstToken(node.consequent)
-      setOffset(
+      offsets.setOffsetToken(
         consequentFirstToken,
         isOpeningBraceToken(consequentFirstToken) ? 0 : 1,
         ifToken,
@@ -532,10 +544,10 @@ export function defineVisitor(context: IndentContext): NodeListener {
           includeComments: false,
         })!
 
-        setOffset(elseToken, 0, ifToken)
+        offsets.setOffsetToken(elseToken, 0, ifToken)
 
         const alternateFirstToken = sourceCode.getFirstToken(node.alternate)
-        setOffset(
+        offsets.setOffsetToken(
           alternateFirstToken,
           isOpeningBraceToken(alternateFirstToken) ? 0 : 1,
           elseToken,
@@ -584,7 +596,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const rightBrace = sourceCode.getTokenAfter(
           namedSpecifiers[namedSpecifiers.length - 1],
         )
-        setOffsetNodes(context, namedSpecifiers, leftBrace, rightBrace, 1)
+        offsets.setOffsetElementList(namedSpecifiers, leftBrace, rightBrace, 1)
       }
 
       if (
@@ -592,13 +604,13 @@ export function defineVisitor(context: IndentContext): NodeListener {
           (t) => isOpeningBraceToken(t) || isClosingBraceToken(t),
         )
       ) {
-        setOffset(beforeTokens, 0, importToken)
+        offsets.setOffsetToken(beforeTokens, 0, importToken)
       } else {
-        setOffset(beforeTokens, 1, importToken)
+        offsets.setOffsetToken(beforeTokens, 1, importToken)
       }
       if (fromToken) {
-        setOffset(fromToken, 0, importToken)
-        setOffset(afterTokens, 1, fromToken)
+        offsets.setOffsetToken(fromToken, 0, importToken)
+        offsets.setOffsetToken(afterTokens, 1, fromToken)
       }
     },
     ImportExpression(node: ESTree.ImportExpression) {
@@ -609,19 +621,19 @@ export function defineVisitor(context: IndentContext): NodeListener {
         includeComments: false,
       })!
 
-      setOffset(leftToken, 1, firstToken)
-      setOffsetNodes(context, [node.source], leftToken, rightToken, 1)
+      offsets.setOffsetToken(leftToken, 1, firstToken)
+      offsets.setOffsetElementList([node.source], leftToken, rightToken, 1)
     },
     ImportNamespaceSpecifier(node: ESTree.ImportNamespaceSpecifier) {
       const tokens = sourceCode.getTokens(node)
       const firstToken = tokens.shift()!
-      setOffset(tokens, 1, firstToken)
+      offsets.setOffsetToken(tokens, 1, firstToken)
     },
     ImportSpecifier(node: ESTree.ImportSpecifier) {
       if (node.local.range![0] !== node.imported.range![0]) {
         const tokens = sourceCode.getTokens(node)
         const firstToken = tokens.shift()!
-        setOffset(tokens, 1, firstToken)
+        offsets.setOffsetToken(tokens, 1, firstToken)
       }
     },
     LabeledStatement(
@@ -631,7 +643,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const colonToken = sourceCode.getTokenAfter(labelToken)!
       const bodyToken = sourceCode.getTokenAfter(colonToken)
 
-      setOffset([colonToken, bodyToken], 1, labelToken)
+      offsets.setOffsetToken([colonToken, bodyToken], 1, labelToken)
     },
     SvelteReactiveStatement(node: AST.SvelteReactiveStatement) {
       visitor.LabeledStatement(node)
@@ -653,12 +665,11 @@ export function defineVisitor(context: IndentContext): NodeListener {
           leftBracketToken,
           { filter: isOptionalToken, includeComments: false },
         )) {
-          setOffset(optionalToken, 1, objectToken)
+          offsets.setOffsetToken(optionalToken, 1, objectToken)
         }
 
-        setOffset(leftBracketToken, 1, objectToken)
-        setOffsetNodes(
-          context,
+        offsets.setOffsetToken(leftBracketToken, 1, objectToken)
+        offsets.setOffsetElementList(
           [node.property],
           leftBracketToken,
           rightBracketToken,
@@ -668,7 +679,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const dotToken = sourceCode.getTokenBefore(node.property)!
         const propertyToken = sourceCode.getTokenAfter(dotToken)
 
-        setOffset([dotToken, propertyToken], 1, objectToken)
+        offsets.setOffsetToken([dotToken, propertyToken], 1, objectToken)
       }
     },
     MetaProperty(node: ESTree.MetaProperty) {
@@ -689,7 +700,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       if (node.computed) {
         prefixTokens.pop() // pop [
       }
-      setOffset(prefixTokens, 0, firstToken)
+      offsets.setOffsetToken(prefixTokens, 0, firstToken)
 
       let lastKeyToken
       if (node.computed) {
@@ -699,22 +710,21 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const rightBracketToken = (lastKeyToken = sourceCode.getTokenAfter(
           keyTokens.lastToken,
         )!)
-        setOffset(leftBracketToken, 0, firstToken)
-        setOffsetNodes(
-          context,
+        offsets.setOffsetToken(leftBracketToken, 0, firstToken)
+        offsets.setOffsetElementList(
           [node.key],
           leftBracketToken,
           rightBracketToken,
           1,
         )
       } else {
-        setOffset(keyTokens.firstToken, 0, firstToken)
+        offsets.setOffsetToken(keyTokens.firstToken, 0, firstToken)
         lastKeyToken = keyTokens.lastToken
       }
 
       if (node.value) {
         const initToken = sourceCode.getFirstToken(node.value)
-        setOffset(
+        offsets.setOffsetToken(
           [...sourceCode.getTokensBetween(lastKeyToken, initToken), initToken],
           1,
           lastKeyToken,
@@ -727,7 +737,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     NewExpression(node: ESTree.NewExpression) {
       const newToken = sourceCode.getFirstToken(node)
       const calleeTokens = getFirstAndLastTokens(sourceCode, node.callee)
-      setOffset(calleeTokens.firstToken, 1, newToken)
+      offsets.setOffsetToken(calleeTokens.firstToken, 1, newToken)
 
       if (
         node.arguments.length ||
@@ -736,9 +746,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const rightParenToken = sourceCode.getLastToken(node)
         const leftParenToken = sourceCode.getTokenAfter(calleeTokens.lastToken)!
 
-        setOffset(leftParenToken, 1, calleeTokens.firstToken)
-        setOffsetNodes(
-          context,
+        offsets.setOffsetToken(leftParenToken, 1, calleeTokens.firstToken)
+        offsets.setOffsetElementList(
           node.arguments,
           leftParenToken,
           rightParenToken,
@@ -752,7 +761,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.properties[node.properties.length - 1] || firstToken,
         { filter: isClosingBraceToken, includeComments: false },
       )
-      setOffsetNodes(context, node.properties, firstToken, rightToken, 1)
+      offsets.setOffsetElementList(node.properties, firstToken, rightToken, 1)
     },
     ObjectPattern(node: ESTree.ObjectPattern) {
       visitor.ObjectExpression(node)
@@ -765,7 +774,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const firstToken = sourceCode.getFirstToken(node)
         const nextToken = sourceCode.getTokenAfter(firstToken)
 
-        setOffset(nextToken, 1, firstToken)
+        offsets.setOffsetToken(nextToken, 1, firstToken)
       }
     },
     ThrowStatement(node: ESTree.ThrowStatement) {
@@ -773,27 +782,35 @@ export function defineVisitor(context: IndentContext): NodeListener {
     },
     SequenceExpression(node: ESTree.SequenceExpression) {
       const firstToken = sourceCode.getFirstToken(node)
-      setOffsetNodes(context, node.expressions, firstToken, null, 0)
+      offsets.setOffsetElementList(node.expressions, firstToken, null, 0)
     },
     SwitchCase(node: ESTree.SwitchCase) {
       const caseToken = sourceCode.getFirstToken(node)
       if (node.test != null) {
         const testTokens = getFirstAndLastTokens(sourceCode, node.test)
         const colonToken = sourceCode.getTokenAfter(testTokens.lastToken)
-        setOffset([testTokens.firstToken, colonToken], 1, caseToken)
+        offsets.setOffsetToken(
+          [testTokens.firstToken, colonToken],
+          1,
+          caseToken,
+        )
       } else {
         const colonToken = sourceCode.getTokenAfter(caseToken)
-        setOffset(colonToken, 1, caseToken)
+        offsets.setOffsetToken(colonToken, 1, caseToken)
       }
 
       if (
         node.consequent.length === 1 &&
         node.consequent[0].type === "BlockStatement"
       ) {
-        setOffset(sourceCode.getFirstToken(node.consequent[0]), 0, caseToken)
+        offsets.setOffsetToken(
+          sourceCode.getFirstToken(node.consequent[0]),
+          0,
+          caseToken,
+        )
       } else {
         for (const statement of node.consequent) {
-          setOffset(
+          offsets.setOffsetToken(
             getFirstAndLastTokens(sourceCode, statement).firstToken,
             1,
             caseToken,
@@ -808,17 +825,15 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const leftBraceToken = sourceCode.getTokenAfter(rightParenToken)!
       const rightBraceToken = sourceCode.getLastToken(node)
 
-      setOffset(leftParenToken, 1, switchToken)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetToken(leftParenToken, 1, switchToken)
+      offsets.setOffsetElementList(
         [node.discriminant],
         leftParenToken,
         rightParenToken,
         1,
       )
-      setOffset(leftBraceToken, 0, switchToken)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetToken(leftBraceToken, 0, switchToken)
+      offsets.setOffsetElementList(
         node.cases,
         leftBraceToken,
         rightBraceToken,
@@ -827,7 +842,11 @@ export function defineVisitor(context: IndentContext): NodeListener {
     },
     TaggedTemplateExpression(node: ESTree.TaggedTemplateExpression) {
       const tagTokens = getFirstAndLastTokens(sourceCode, node.tag)
-      setOffset(sourceCode.getFirstToken(node.quasi), 1, tagTokens.firstToken)
+      offsets.setOffsetToken(
+        sourceCode.getFirstToken(node.quasi),
+        1,
+        tagTokens.firstToken,
+      )
     },
     TemplateLiteral(node: ESTree.TemplateLiteral) {
       const firstToken = sourceCode.getFirstToken(node)
@@ -838,34 +857,33 @@ export function defineVisitor(context: IndentContext): NodeListener {
         .slice(0, -1)
         .map((n) => sourceCode.getTokenAfter(n))
 
-      setOffset(quasiTokens, 0, firstToken)
-      setOffset(expressionToken, 1, firstToken)
+      offsets.setOffsetToken(quasiTokens, 0, firstToken)
+      offsets.setOffsetToken(expressionToken, 1, firstToken)
     },
     TryStatement(node: ESTree.TryStatement) {
       const tryToken = sourceCode.getFirstToken(node)
       const tryBlockToken = sourceCode.getFirstToken(node.block)
 
-      setOffset(tryBlockToken, 0, tryToken)
+      offsets.setOffsetToken(tryBlockToken, 0, tryToken)
 
       if (node.handler != null) {
         const catchToken = sourceCode.getFirstToken(node.handler)
-        setOffset(catchToken, 0, tryToken)
+        offsets.setOffsetToken(catchToken, 0, tryToken)
       }
 
       if (node.finalizer != null) {
         const finallyToken = sourceCode.getTokenBefore(node.finalizer)
         const finallyBlockToken = sourceCode.getFirstToken(node.finalizer)
-        setOffset([finallyToken, finallyBlockToken], 0, tryToken)
+        offsets.setOffsetToken([finallyToken, finallyBlockToken], 0, tryToken)
       }
     },
     UpdateExpression(node: ESTree.UpdateExpression) {
       const firstToken = sourceCode.getFirstToken(node)
       const nextToken = sourceCode.getTokenAfter(firstToken)
-      setOffset(nextToken, 1, firstToken)
+      offsets.setOffsetToken(nextToken, 1, firstToken)
     },
     VariableDeclaration(node: ESTree.VariableDeclaration) {
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         node.declarations,
         sourceCode.getFirstToken(node),
         null,
@@ -878,7 +896,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const eqToken = sourceCode.getTokenAfter(node.id)!
         const initToken = sourceCode.getTokenAfter(eqToken)
 
-        setOffset([eqToken, initToken], 1, idToken)
+        offsets.setOffsetToken([eqToken, initToken], 1, idToken)
       }
     },
     WhileStatement(node: ESTree.WhileStatement | ESTree.WithStatement) {
@@ -889,11 +907,11 @@ export function defineVisitor(context: IndentContext): NodeListener {
         includeComments: false,
       })!
 
-      setOffset(leftParenToken, 1, firstToken)
-      setOffset(rightParenToken, 0, leftParenToken)
+      offsets.setOffsetToken(leftParenToken, 1, firstToken)
+      offsets.setOffsetToken(rightParenToken, 0, leftParenToken)
 
       const bodyFirstToken = sourceCode.getFirstToken(node.body)
-      setOffset(
+      offsets.setOffsetToken(
         bodyFirstToken,
         isOpeningBraceToken(bodyFirstToken) ? 0 : 1,
         firstToken,
@@ -909,9 +927,13 @@ export function defineVisitor(context: IndentContext): NodeListener {
           includeComments: false,
         })
 
-        setOffset(secondToken, 1, yieldToken)
+        offsets.setOffsetToken(secondToken, 1, yieldToken)
         if (node.delegate) {
-          setOffset(sourceCode.getTokenAfter(secondToken), 1, yieldToken)
+          offsets.setOffsetToken(
+            sourceCode.getTokenAfter(secondToken),
+            1,
+            yieldToken,
+          )
         }
       }
     },
@@ -966,7 +988,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const next = sourceCode.getTokenAfter(lastToken)
         if (!next || lastToken.loc.start.line < next.loc.start.line) {
           // End of line semicolons
-          setOffset(lastToken, 0, firstToken)
+          offsets.setOffsetToken(lastToken, 0, firstToken)
         }
       }
     },
@@ -982,8 +1004,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
         rightToken &&
         isClosingParenToken(rightToken)
       ) {
-        setOffset(firstToken, 1, leftToken)
-        setOffset(rightToken, 0, leftToken)
+        offsets.setOffsetToken(firstToken, 1, leftToken)
+        offsets.setOffsetToken(rightToken, 0, leftToken)
 
         firstToken = leftToken
         leftToken = sourceCode.getTokenBefore(leftToken)
diff --git a/src/rules/indent-helpers/index.ts b/src/rules/indent-helpers/index.ts
index fd2ad6080..10ed2d9d6 100644
--- a/src/rules/indent-helpers/index.ts
+++ b/src/rules/indent-helpers/index.ts
@@ -7,10 +7,13 @@ import * as TS from "./ts"
 import { isNotWhitespace } from "./ast"
 import { isCommentToken } from "eslint-utils"
 import type { AnyToken, IndentOptions } from "./commons"
+import type { OffsetCalculator } from "./offset-context"
+import { OffsetContext } from "./offset-context"
 
 type IndentUserOptions = {
   indent?: number | "tab"
   switchCase?: number
+  alignAttributesVertically?: boolean
   ignoredNodes?: string[]
 }
 
@@ -29,6 +32,7 @@ function parseOptions(
     indentChar: " ",
     indentSize: 2,
     switchCase: 1,
+    alignAttributesVertically: false,
     ignoredNodes: [],
     ...defaultOptions,
   }
@@ -48,6 +52,12 @@ function parseOptions(
     ret.ignoredNodes = options.ignoredNodes
   }
 
+  if (options.alignAttributesVertically && ret.indentChar === " ") {
+    ret.alignAttributesVertically = true
+  } else if (ret.indentChar !== " ") {
+    ret.alignAttributesVertically = false
+  }
+
   return ret
 }
 
@@ -66,102 +76,7 @@ export function defineVisitor(
 
   const options = parseOptions(context.options[0] || {}, defaultOptions)
   const sourceCode = context.getSourceCode()
-  const offsets = new Map<
-    AnyToken,
-    | {
-        baseToken: AnyToken
-        offset: number
-        baseline: false
-        expectedIndent?: number
-      }
-    | {
-        baseToken?: undefined
-        offset: number
-        baseline: true
-        expectedIndent?: number
-      }
-  >()
-  const ignoreTokens = new Set<AnyToken>()
-
-  /**
-   * Set offset to the given tokens.
-   */
-  function setOffset(
-    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
-    offset: number,
-    baseToken: AnyToken,
-  ) {
-    if (!token) {
-      return
-    }
-    if (Array.isArray(token)) {
-      for (const t of token) {
-        setOffset(t, offset, baseToken)
-      }
-      return
-    }
-    if (token === baseToken) {
-      return
-    }
-    offsets.set(token, {
-      baseToken,
-      offset,
-      baseline: false,
-    })
-  }
-
-  /**
-   * Copy offset to the given tokens from srcToken.
-   */
-  function copyOffset(
-    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
-    srcToken: AnyToken,
-  ): void {
-    if (!token) {
-      return
-    }
-    const offsetData = offsets.get(srcToken)
-    if (!offsetData) {
-      return
-    }
-    if (!offsetData.baseline) {
-      setOffset(token, offsetData.offset, offsetData.baseToken)
-    } else {
-      setOffsetBaseLine(token, offsetData.offset)
-    }
-  }
-
-  /**
-   * Set baseline offset to the given token.
-   */
-  function setOffsetBaseLine(
-    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
-    offset: number,
-  ) {
-    if (!token) {
-      return
-    }
-    if (Array.isArray(token)) {
-      for (const t of token) {
-        setOffsetBaseLine(t, offset)
-      }
-      return
-    }
-    offsets.set(token, {
-      offset,
-      baseline: true,
-      expectedIndent: undefined,
-    })
-  }
-
-  /**
-   * Ignore all tokens of the given node.
-   */
-  function ignore(node: ASTNode) {
-    for (const token of sourceCode.getTokens(node)) {
-      ignoreTokens.add(token)
-    }
-  }
+  const offsets = new OffsetContext({ sourceCode, options })
 
   /**
    * Get the text of the indentation part of the given location.
@@ -170,54 +85,6 @@ export function defineVisitor(
     return sourceCode.lines[line - 1].slice(0, column)
   }
 
-  /**
-   * Calculate correct indentation of the given token.
-   */
-  function getExpectedIndentFromToken(token: AnyToken): number | null {
-    const offsetInfo = offsets.get(token)
-    if (offsetInfo == null) {
-      return null
-    }
-    if (offsetInfo.expectedIndent != null) {
-      return offsetInfo.expectedIndent
-    }
-    if (offsetInfo.baseline) {
-      return offsetInfo.offset * options.indentSize
-    }
-    const baseIndent = getExpectedIndentFromToken(offsetInfo.baseToken)
-    if (baseIndent == null) {
-      return null
-    }
-    return baseIndent + offsetInfo.offset * options.indentSize
-  }
-
-  /**
-   * Calculate correct indentation of the line of the given tokens.
-   */
-  function getExpectedIndentFromTokens(tokens: AnyToken[]) {
-    for (const token of tokens) {
-      if (ignoreTokens.has(token)) {
-        return null
-      }
-      const expectedIndent = getExpectedIndentFromToken(token)
-      if (expectedIndent != null) {
-        return expectedIndent
-      }
-    }
-    return null
-  }
-
-  /** Save expected indent to give tokens */
-  function saveExpectedIndent(tokens: AnyToken[], expectedIndent: number) {
-    for (const token of tokens) {
-      const offsetInfo = offsets.get(token)
-      if (offsetInfo == null) {
-        continue
-      }
-      offsetInfo.expectedIndent ??= expectedIndent
-    }
-  }
-
   /**
    * Validate the given token with the pre-calculated expected indentation.
    */
@@ -301,19 +168,20 @@ export function defineVisitor(
     tokens: AnyToken[],
     prevComments: AST.Comment[],
     prevToken: AnyToken | null,
+    calculator: OffsetCalculator,
   ) {
     const firstToken = tokens[0]
     const actualIndent = firstToken.loc.start.column
-    const expectedIndent = getExpectedIndentFromTokens(tokens)
+    const expectedIndent = calculator.getExpectedIndentFromTokens(tokens)
     if (expectedIndent == null) {
-      saveExpectedIndent(tokens, actualIndent)
+      calculator.saveExpectedIndent(tokens, actualIndent)
       return
     }
-    saveExpectedIndent(
+    calculator.saveExpectedIndent(
       tokens,
       Math.min(
         ...tokens
-          .map(getExpectedIndentFromToken)
+          .map((t) => calculator.getExpectedIndentFromToken(t))
           .filter((i): i is number => i != null),
       ),
     )
@@ -333,10 +201,7 @@ export function defineVisitor(
   const indentContext = {
     sourceCode,
     options,
-    setOffset,
-    copyOffset,
-    setOffsetBaseLine,
-    ignore,
+    offsets,
   }
   const nodesVisitor = {
     ...ES.defineVisitor(indentContext),
@@ -357,11 +222,11 @@ export function defineVisitor(
         const handler = visitor[key] as any
         visitor[key] = function (node: never, ...args: never[]) {
           const ret = handler.call(this, node, ...args)
-          ignore(node)
+          offsets.ignore(node)
           return ret
         }
       } else {
-        visitor[key] = ignore
+        visitor[key] = (node: never) => offsets.ignore(node)
       }
     }
 
@@ -375,13 +240,15 @@ export function defineVisitor(
       if (!knownNodes.has(node.type)) {
         // debugger
         // console.log(node.type, node.loc!.start.line)
-        ignore(node)
+        offsets.ignore(node)
       }
     },
     "Program:exit"(node: ESTree.Program) {
+      const calculator = offsets.getOffsetCalculator()
+
       let prevToken: AnyToken | null = null
       for (const { prevComments, tokens } of iterateLineTokens()) {
-        processLine(tokens, prevComments, prevToken)
+        processLine(tokens, prevComments, prevToken, calculator)
         prevToken = tokens[tokens.length - 1]
       }
 
diff --git a/src/rules/indent-helpers/offset-context.ts b/src/rules/indent-helpers/offset-context.ts
new file mode 100644
index 000000000..fe776ce74
--- /dev/null
+++ b/src/rules/indent-helpers/offset-context.ts
@@ -0,0 +1,324 @@
+import type { ASTNode, SourceCode } from "../../types"
+import { isNotWhitespace } from "./ast"
+import type { AnyToken, IndentOptions, MaybeNode } from "./commons"
+import { isBeginningOfLine } from "./commons"
+import { getFirstAndLastTokens } from "./commons"
+const enum OffsetDataType {
+  normal,
+  align,
+  start,
+}
+type OffsetData =
+  | {
+      type: OffsetDataType.normal
+      base: number
+      offset: number
+      expectedIndent?: number
+    }
+  | {
+      type: OffsetDataType.align
+      base: number
+      alignIndent: number
+      expectedIndent?: number
+    }
+  | {
+      type: OffsetDataType.start
+      offset: number
+      expectedIndent?: number
+    }
+
+export class OffsetContext {
+  private readonly sourceCode: SourceCode
+
+  private readonly options: IndentOptions
+
+  private readonly offsets = new Map<number, OffsetData>()
+
+  private readonly ignoreRanges = new Map<number, number>()
+
+  public constructor(arg: { sourceCode: SourceCode; options: IndentOptions }) {
+    this.sourceCode = arg.sourceCode
+    this.options = arg.options
+  }
+
+  /**
+   * Set offset to the given index.
+   */
+  public setOffsetIndex(index: number, offset: number, base: number): void {
+    if (index === base) {
+      return
+    }
+    this.offsets.set(index, {
+      type: OffsetDataType.normal,
+      base,
+      offset,
+    })
+  }
+
+  /**
+   * Set align indent to the given index.
+   */
+  private setAlignIndent(
+    index: number,
+    alignIndent: number,
+    base: number,
+  ): void {
+    if (index === base) {
+      return
+    }
+    this.offsets.set(index, {
+      type: OffsetDataType.align,
+      base,
+      alignIndent,
+    })
+  }
+
+  /**
+   * Set offset to the given tokens.
+   */
+  public setOffsetToken(
+    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
+    offset: number,
+    baseToken: AnyToken,
+  ): void {
+    if (!token) {
+      return
+    }
+    if (Array.isArray(token)) {
+      for (const t of token) {
+        this.setOffsetToken(t, offset, baseToken)
+      }
+      return
+    }
+    this.setOffsetIndex(token.range[0], offset, baseToken.range[0])
+  }
+
+  /**
+   * Copy offset to the given index from srcIndex.
+   */
+  public copyOffset(index: number, srcIndex: number): void {
+    const offsetData = this.offsets.get(srcIndex)
+    if (!offsetData) {
+      return
+    }
+    if (offsetData.type === OffsetDataType.start) {
+      this.setStartOffsetIndex(index, offsetData.offset)
+    } else if (offsetData.type === OffsetDataType.align) {
+      this.setAlignIndent(index, offsetData.alignIndent, offsetData.base)
+    } else {
+      this.setOffsetIndex(index, offsetData.offset, offsetData.base)
+    }
+  }
+
+  /**
+   * Set start offset to the given index.
+   */
+  public setStartOffsetIndex(index: number, offset: number): void {
+    this.offsets.set(index, {
+      type: OffsetDataType.start,
+      offset,
+    })
+  }
+
+  /**
+   * Set start offset to the given token.
+   */
+  public setStartOffsetToken(
+    token: AnyToken | null | undefined | (AnyToken | null | undefined)[],
+    offset: number,
+  ): void {
+    if (!token) {
+      return
+    }
+    if (Array.isArray(token)) {
+      for (const t of token) {
+        this.setStartOffsetToken(t, offset)
+      }
+      return
+    }
+    this.setStartOffsetIndex(token.range[0], offset)
+  }
+
+  public setOffsetElementList(
+    nodes: (ASTNode | AnyToken | MaybeNode | null | undefined)[],
+    baseNodeOrToken: ASTNode | AnyToken | MaybeNode,
+    lastNodeOrToken: ASTNode | AnyToken | MaybeNode | null,
+    offset: number,
+    align?: boolean,
+  ): void {
+    let setIndent: (token: AnyToken, baseToken: AnyToken) => void = (
+      token,
+      baseToken,
+    ) => this.setOffsetToken(token, offset, baseToken)
+    if (align) {
+      for (const n of nodes) {
+        if (n) {
+          if (!isBeginningOfLine(this.sourceCode, n)) {
+            const startLoc = n.loc!.start
+            const alignIndent =
+              startLoc.column -
+              /^\s*/u.exec(this.sourceCode.lines[startLoc.line - 1])![0].length
+            setIndent = (token, baseToken) =>
+              this.setAlignIndent(
+                token.range[0],
+                alignIndent,
+                baseToken.range[0],
+              )
+          }
+          break
+        }
+      }
+    }
+    this._setOffsetElementList(
+      nodes,
+      baseNodeOrToken,
+      lastNodeOrToken,
+      setIndent,
+    )
+  }
+
+  private _setOffsetElementList(
+    nodes: (ASTNode | AnyToken | MaybeNode | null | undefined)[],
+    baseNodeOrToken: ASTNode | AnyToken | MaybeNode,
+    lastNodeOrToken: ASTNode | AnyToken | MaybeNode | null,
+    setIndent: (token: AnyToken, baseToken: AnyToken) => void,
+  ): void {
+    const baseToken = this.sourceCode.getFirstToken(baseNodeOrToken)
+
+    let prevToken = this.sourceCode.getLastToken(baseNodeOrToken)
+    for (const node of nodes) {
+      if (node == null) {
+        continue
+      }
+      const elementTokens = getFirstAndLastTokens(
+        this.sourceCode,
+        node,
+        prevToken.range[1],
+      )
+
+      let t: AnyToken | null = prevToken
+      while (
+        (t = this.sourceCode.getTokenAfter(t, {
+          includeComments: true,
+          filter: isNotWhitespace,
+        })) != null &&
+        t.range[1] <= elementTokens.firstToken.range[0]
+      ) {
+        setIndent(t, baseToken)
+      }
+      setIndent(elementTokens.firstToken, baseToken)
+
+      prevToken = elementTokens.lastToken
+    }
+
+    if (lastNodeOrToken) {
+      const lastToken = this.sourceCode.getFirstToken(lastNodeOrToken)
+      let t: AnyToken | null = prevToken
+      while (
+        (t = this.sourceCode.getTokenAfter(t, {
+          includeComments: true,
+          filter: isNotWhitespace,
+        })) != null &&
+        t.range[1] <= lastToken.range[0]
+      ) {
+        setIndent(t, baseToken)
+      }
+      this.setOffsetToken(lastToken, 0, baseToken)
+    }
+  }
+
+  /**
+   * Ignore range of the given node.
+   */
+  public ignore(node: ASTNode): void {
+    const range = node.range!
+    const n = this.ignoreRanges.get(range[0]) ?? 0
+    this.ignoreRanges.set(range[0], Math.max(n, range[1]))
+  }
+
+  public getOffsetCalculator(): OffsetCalculator {
+    // eslint-disable-next-line @typescript-eslint/no-use-before-define -- ignore
+    return new OffsetCalculator({
+      offsets: this.offsets,
+      options: this.options,
+      ignoreRanges: [...this.ignoreRanges],
+    })
+  }
+}
+
+export class OffsetCalculator {
+  private readonly options: IndentOptions
+
+  private readonly offsets: Map<number, OffsetData>
+
+  private readonly ignoreRanges: [number, number][]
+
+  public constructor(arg: {
+    offsets: Map<number, OffsetData>
+    options: IndentOptions
+    ignoreRanges: [number, number][]
+  }) {
+    this.offsets = arg.offsets
+    this.options = arg.options
+    this.ignoreRanges = arg.ignoreRanges
+  }
+
+  /**
+   * Calculate correct indentation of the given index.
+   */
+  private getExpectedIndentFromIndex(index: number): number | null {
+    const offsetInfo = this.offsets.get(index)
+    if (offsetInfo == null) {
+      return null
+    }
+    if (offsetInfo.expectedIndent != null) {
+      return offsetInfo.expectedIndent
+    }
+    if (offsetInfo.type === OffsetDataType.start) {
+      return offsetInfo.offset * this.options.indentSize
+    }
+    const baseIndent = this.getExpectedIndentFromIndex(offsetInfo.base)
+    if (baseIndent == null) {
+      return null
+    }
+    if (offsetInfo.type === OffsetDataType.align) {
+      return baseIndent + offsetInfo.alignIndent
+    }
+    return baseIndent + offsetInfo.offset * this.options.indentSize
+  }
+
+  /**
+   * Calculate correct indentation of the given token.
+   */
+  public getExpectedIndentFromToken(token: AnyToken): number | null {
+    return this.getExpectedIndentFromIndex(token.range[0])
+  }
+
+  /**
+   * Calculate correct indentation of the line of the given tokens.
+   */
+  public getExpectedIndentFromTokens(tokens: AnyToken[]): null | number {
+    for (const token of tokens) {
+      const index = token.range[0]
+      if (this.ignoreRanges.some(([f, t]) => f <= index && index < t)) {
+        return null
+      }
+      const expectedIndent = this.getExpectedIndentFromIndex(index)
+      if (expectedIndent != null) {
+        return expectedIndent
+      }
+    }
+    return null
+  }
+
+  /** Save expected indent to give tokens */
+  public saveExpectedIndent(tokens: AnyToken[], expectedIndent: number): void {
+    for (const token of tokens) {
+      const offsetInfo = this.offsets.get(token.range[0])
+      if (offsetInfo == null) {
+        continue
+      }
+      offsetInfo.expectedIndent ??= expectedIndent
+    }
+  }
+}
diff --git a/src/rules/indent-helpers/svelte.ts b/src/rules/indent-helpers/svelte.ts
index bfa62aee7..cdfcdac99 100644
--- a/src/rules/indent-helpers/svelte.ts
+++ b/src/rules/indent-helpers/svelte.ts
@@ -2,8 +2,8 @@ import type { AST } from "svelte-eslint-parser"
 import type { ASTNode } from "../../types"
 import { isNotWhitespace } from "./ast"
 import type { IndentContext } from "./commons"
+import { isBeginningOfLine } from "./commons"
 import { getFirstAndLastTokens } from "./commons"
-import { setOffsetNodes } from "./commons"
 type NodeWithoutES = Exclude<
   AST.SvelteNode,
   AST.SvelteProgram | AST.SvelteReactiveStatement
@@ -24,16 +24,16 @@ const PREFORMATTED_ELEMENT_NAMES = ["pre", "textarea"]
  * @returns AST event handlers.
  */
 export function defineVisitor(context: IndentContext): NodeListener {
-  const { setOffset, sourceCode, copyOffset, ignore } = context
+  const { sourceCode, offsets, options } = context
   const visitor = {
     // ----------------------------------------------------------------------
     // ELEMENTS
     // ----------------------------------------------------------------------
     SvelteScriptElement(node: AST.SvelteScriptElement) {
-      setOffsetNodes(context, node.body, node.startTag, node.endTag, 1)
+      offsets.setOffsetElementList(node.body, node.startTag, node.endTag, 1)
     },
     SvelteStyleElement(node: AST.SvelteStyleElement) {
-      node.children.forEach(ignore)
+      node.children.forEach((n) => offsets.ignore(n))
     },
     SvelteElement(node: AST.SvelteElement) {
       if (
@@ -41,8 +41,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         !PREFORMATTED_ELEMENT_NAMES.includes(node.name.name)
       ) {
         if (node.endTag) {
-          setOffsetNodes(
-            context,
+          offsets.setOffsetElementList(
             node.children.filter(isNotEmptyTextNode),
             node.startTag,
             node.endTag,
@@ -52,8 +51,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
       } else {
         const startTagToken = sourceCode.getFirstToken(node)
         const endTagToken = node.endTag && sourceCode.getFirstToken(node.endTag)
-        setOffset(endTagToken, 0, startTagToken)
-        node.children.forEach(ignore)
+        offsets.setOffsetToken(endTagToken, 0, startTagToken)
+        node.children.forEach((n) => offsets.ignore(n))
       }
     },
     // ----------------------------------------------------------------------
@@ -63,18 +62,24 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const openToken = sourceCode.getFirstToken(node)
       const closeToken = sourceCode.getLastToken(node)
 
-      setOffsetNodes(context, node.attributes, openToken, closeToken, 1)
+      offsets.setOffsetElementList(
+        node.attributes,
+        openToken,
+        closeToken,
+        1,
+        options.alignAttributesVertically,
+      )
       if (node.selfClosing) {
         const slash = sourceCode.getTokenBefore(closeToken)!
         if (slash.value === "/") {
-          setOffset(slash, 0, openToken)
+          offsets.setOffsetToken(slash, 0, openToken)
         }
       }
     },
     SvelteEndTag(node: AST.SvelteEndTag) {
       const openToken = sourceCode.getFirstToken(node)
       const closeToken = sourceCode.getLastToken(node)
-      setOffsetNodes(context, [], openToken, closeToken, 1)
+      offsets.setOffsetElementList([], openToken, closeToken, 1)
     },
     // ----------------------------------------------------------------------
     // ATTRIBUTES
@@ -90,14 +95,14 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const eqToken = sourceCode.getTokenAfter(node.key)
 
       if (eqToken != null && eqToken.range[1] <= node.range[1]) {
-        setOffset(eqToken, 1, keyToken)
+        offsets.setOffsetToken(eqToken, 1, keyToken)
 
         const valueStartToken = sourceCode.getTokenAfter(eqToken)
         if (
           valueStartToken != null &&
           valueStartToken.range[1] <= node.range[1]
         ) {
-          setOffset(valueStartToken, 1, keyToken)
+          offsets.setOffsetToken(valueStartToken, 1, keyToken)
 
           const values = node.type === "SvelteAttribute" ? node.value : []
           // process quoted
@@ -112,9 +117,9 @@ export function defineVisitor(context: IndentContext): NodeListener {
                 ((quoted && last.value === valueStartToken.value) ||
                   (mustache && last.value === "}"))
               ) {
-                setOffset(last, 0, valueStartToken)
+                offsets.setOffsetToken(last, 0, valueStartToken)
 
-                setOffsetNodes(context, values, valueStartToken, last, 1)
+                offsets.setOffsetElementList(values, valueStartToken, last, 1)
                 processedValues = true
               }
             }
@@ -122,7 +127,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
           if (!processedValues) {
             for (const val of values) {
               const token = sourceCode.getFirstToken(val)
-              setOffset(token, 0, valueStartToken)
+              offsets.setOffsetToken(token, 0, valueStartToken)
             }
           }
         }
@@ -139,7 +144,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     ) {
       const openToken = sourceCode.getFirstToken(node)
       const closeToken = sourceCode.getLastToken(node)
-      setOffsetNodes(context, [], openToken, closeToken, 1)
+      offsets.setOffsetElementList([], openToken, closeToken, 1)
     },
     SvelteSpreadAttribute(node: AST.SvelteSpreadAttribute) {
       visitor.SvelteShorthandAttribute(node)
@@ -161,16 +166,30 @@ export function defineVisitor(context: IndentContext): NodeListener {
         filter: isNotWhitespace,
         includeComments: false,
       })
-      const first = tokens.shift()!
-      copyOffset(tokens, first)
+      const first = tokens.shift()
+      if (!first) {
+        return
+      }
+      offsets.setOffsetToken(
+        tokens,
+        isBeginningOfLine(sourceCode, first) ? 0 : 1,
+        first,
+      )
     },
     SvelteLiteral(node: AST.SvelteLiteral) {
       const tokens = sourceCode.getTokens(node, {
         filter: isNotWhitespace,
         includeComments: false,
       })
-      const first = tokens.shift()!
-      copyOffset(tokens, first)
+      const first = tokens.shift()
+      if (!first) {
+        return
+      }
+      offsets.setOffsetToken(
+        tokens,
+        isBeginningOfLine(sourceCode, first) ? 0 : 1,
+        first,
+      )
     },
     // ----------------------------------------------------------------------
     // MUSTACHE TAGS
@@ -178,12 +197,12 @@ export function defineVisitor(context: IndentContext): NodeListener {
     SvelteMustacheTag(node: AST.SvelteMustacheTag) {
       const openToken = sourceCode.getFirstToken(node)
       const closeToken = sourceCode.getLastToken(node)
-      setOffsetNodes(context, [node.expression], openToken, closeToken, 1)
+      offsets.setOffsetElementList([node.expression], openToken, closeToken, 1)
     },
     SvelteDebugTag(node: AST.SvelteDebugTag) {
       const openToken = sourceCode.getFirstToken(node)
       const closeToken = sourceCode.getLastToken(node)
-      setOffsetNodes(context, node.identifiers, openToken, closeToken, 1)
+      offsets.setOffsetElementList(node.identifiers, openToken, closeToken, 1)
     },
     // ----------------------------------------------------------------------
     // BLOCKS
@@ -193,23 +212,27 @@ export function defineVisitor(context: IndentContext): NodeListener {
         count: node.elseif ? 3 : 2,
         includeComments: false,
       })
-      setOffset(ifTokens, 1, openToken)
+      offsets.setOffsetToken(ifTokens, 1, openToken)
       const exp = getFirstAndLastTokens(sourceCode, node.expression)
-      setOffset(exp.firstToken, 1, ifTokens[0])
+      offsets.setOffsetToken(exp.firstToken, 1, ifTokens[0])
 
       const closeOpenTagToken = sourceCode.getTokenAfter(exp.lastToken)
-      setOffset(closeOpenTagToken, 0, openToken)
+      offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
 
       for (const child of node.children) {
         const token = sourceCode.getFirstToken(child, {
           includeComments: false,
           filter: isNotWhitespace,
         })
-        setOffset(token, 1, openToken)
+        offsets.setOffsetToken(token, 1, openToken)
       }
 
       if (node.else) {
-        setOffset(sourceCode.getFirstToken(node.else), 0, openToken)
+        offsets.setOffsetToken(
+          sourceCode.getFirstToken(node.else),
+          0,
+          openToken,
+        )
         if (
           node.else.children.length === 1 &&
           node.else.children[0].type === "SvelteIfBlock" &&
@@ -224,9 +247,9 @@ export function defineVisitor(context: IndentContext): NodeListener {
           count: 3,
           includeComments: false,
         })
-      setOffset(openCloseTagToken, 0, openToken)
-      setOffset(endIfToken, 1, openCloseTagToken)
-      setOffset(closeCloseTagToken, 0, openCloseTagToken)
+      offsets.setOffsetToken(openCloseTagToken, 0, openToken)
+      offsets.setOffsetToken(endIfToken, 1, openCloseTagToken)
+      offsets.setOffsetToken(closeCloseTagToken, 0, openCloseTagToken)
     },
     SvelteElseBlock(node: AST.SvelteElseBlock) {
       if (
@@ -243,15 +266,15 @@ export function defineVisitor(context: IndentContext): NodeListener {
           includeComments: false,
         },
       )
-      setOffset(elseToken, 1, openToken)
-      setOffset(closeToken, 0, openToken)
+      offsets.setOffsetToken(elseToken, 1, openToken)
+      offsets.setOffsetToken(closeToken, 0, openToken)
 
       for (const child of node.children) {
         const token = sourceCode.getFirstToken(child, {
           includeComments: false,
           filter: isNotWhitespace,
         })
-        setOffset(token, 1, openToken)
+        offsets.setOffsetToken(token, 1, openToken)
       }
     },
     SvelteEachBlock(node: AST.SvelteEachBlock) {
@@ -259,9 +282,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
         count: 2,
         includeComments: false,
       })
-      setOffset(eachToken, 1, openToken)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetToken(eachToken, 1, openToken)
+      offsets.setOffsetElementList(
         [node.expression, node.context, node.index],
         eachToken,
         null,
@@ -269,14 +291,14 @@ export function defineVisitor(context: IndentContext): NodeListener {
       )
       if (node.key) {
         const key = getFirstAndLastTokens(sourceCode, node.key)
-        setOffset(key.firstToken, 1, eachToken)
+        offsets.setOffsetToken(key.firstToken, 1, eachToken)
         const closeOpenTagToken = sourceCode.getTokenAfter(key.lastToken)
-        setOffset(closeOpenTagToken, 0, openToken)
+        offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
       } else {
         const closeOpenTagToken = sourceCode.getTokenAfter(
           node.index || node.context,
         )
-        setOffset(closeOpenTagToken, 0, openToken)
+        offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
       }
 
       for (const child of node.children) {
@@ -284,10 +306,14 @@ export function defineVisitor(context: IndentContext): NodeListener {
           includeComments: false,
           filter: isNotWhitespace,
         })
-        setOffset(token, 1, openToken)
+        offsets.setOffsetToken(token, 1, openToken)
       }
       if (node.else) {
-        setOffset(sourceCode.getFirstToken(node.else), 0, openToken)
+        offsets.setOffsetToken(
+          sourceCode.getFirstToken(node.else),
+          0,
+          openToken,
+        )
       }
 
       const [openCloseTagToken, endEachToken, closeCloseTagToken] =
@@ -295,24 +321,24 @@ export function defineVisitor(context: IndentContext): NodeListener {
           count: 3,
           includeComments: false,
         })
-      setOffset(openCloseTagToken, 0, openToken)
-      setOffset(endEachToken, 1, openCloseTagToken)
-      setOffset(closeCloseTagToken, 0, openCloseTagToken)
+      offsets.setOffsetToken(openCloseTagToken, 0, openToken)
+      offsets.setOffsetToken(endEachToken, 1, openCloseTagToken)
+      offsets.setOffsetToken(closeCloseTagToken, 0, openCloseTagToken)
     },
     SvelteAwaitBlock(node: AST.SvelteAwaitBlock) {
       const [openToken, awaitToken] = sourceCode.getFirstTokens(node, {
         count: 2,
         includeComments: false,
       })
-      setOffset(awaitToken, 1, openToken)
+      offsets.setOffsetToken(awaitToken, 1, openToken)
       const exp = getFirstAndLastTokens(sourceCode, node.expression)
-      setOffset(exp.firstToken, 1, awaitToken)
+      offsets.setOffsetToken(exp.firstToken, 1, awaitToken)
 
       if (node.pending) {
         const closeOpenTagToken = sourceCode.getTokenAfter(exp.lastToken)
-        setOffset(closeOpenTagToken, 0, openToken)
+        offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
 
-        setOffset(
+        offsets.setOffsetToken(
           sourceCode.getFirstToken(node.pending, {
             includeComments: false,
             filter: isNotWhitespace,
@@ -326,34 +352,50 @@ export function defineVisitor(context: IndentContext): NodeListener {
         if (!node.pending) {
           // {#await expression then value}
           const thenToken = sourceCode.getTokenAfter(exp.lastToken)!
-          setOffset(thenToken, 1, openToken)
+          offsets.setOffsetToken(thenToken, 1, openToken)
           if (node.then.value) {
-            setOffset(sourceCode.getFirstToken(node.then.value), 1, thenToken)
+            offsets.setOffsetToken(
+              sourceCode.getFirstToken(node.then.value),
+              1,
+              thenToken,
+            )
           }
           const closeOpenTagToken = sourceCode.getTokenAfter(
             node.then.value || thenToken,
           )
-          setOffset(closeOpenTagToken, 0, openToken)
+          offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
         } else {
           // {:then value}
-          setOffset(sourceCode.getFirstToken(node.then), 0, openToken)
+          offsets.setOffsetToken(
+            sourceCode.getFirstToken(node.then),
+            0,
+            openToken,
+          )
         }
       }
       if (node.catch) {
         if (!node.pending && !node.then) {
           // {#await expression catch error}
           const catchToken = sourceCode.getTokenAfter(exp.lastToken)!
-          setOffset(catchToken, 1, openToken)
+          offsets.setOffsetToken(catchToken, 1, openToken)
           if (node.catch.error) {
-            setOffset(sourceCode.getFirstToken(node.catch.error), 1, catchToken)
+            offsets.setOffsetToken(
+              sourceCode.getFirstToken(node.catch.error),
+              1,
+              catchToken,
+            )
           }
           const closeOpenTagToken = sourceCode.getTokenAfter(
             node.catch.error || catchToken,
           )
-          setOffset(closeOpenTagToken, 0, openToken)
+          offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
         } else {
           // {:catch value}
-          setOffset(sourceCode.getFirstToken(node.catch), 0, openToken)
+          offsets.setOffsetToken(
+            sourceCode.getFirstToken(node.catch),
+            0,
+            openToken,
+          )
         }
       }
 
@@ -362,21 +404,22 @@ export function defineVisitor(context: IndentContext): NodeListener {
           count: 3,
           includeComments: false,
         })
-      setOffset(openCloseTagToken, 0, openToken)
-      setOffset(endAwaitToken, 1, openCloseTagToken)
-      setOffset(closeCloseTagToken, 0, openCloseTagToken)
+      offsets.setOffsetToken(openCloseTagToken, 0, openToken)
+      offsets.setOffsetToken(endAwaitToken, 1, openCloseTagToken)
+      offsets.setOffsetToken(closeCloseTagToken, 0, openCloseTagToken)
     },
     SvelteAwaitPendingBlock(node: AST.SvelteAwaitPendingBlock) {
       const first = sourceCode.getFirstToken(node, {
         includeComments: false,
         filter: isNotWhitespace,
       })!
+      const offset = isBeginningOfLine(sourceCode, first) ? 0 : 1
       for (const child of node.children) {
         const token = sourceCode.getFirstToken(child, {
           includeComments: false,
           filter: isNotWhitespace,
         })
-        copyOffset(token, first)
+        offsets.setOffsetToken(token, offset, first)
       }
     },
     SvelteAwaitThenBlock(node: AST.SvelteAwaitThenBlock) {
@@ -387,15 +430,15 @@ export function defineVisitor(context: IndentContext): NodeListener {
           count: 2,
           includeComments: false,
         })
-        setOffset(thenToken, 1, openToken)
+        offsets.setOffsetToken(thenToken, 1, openToken)
         if (node.value) {
           const valueToken = sourceCode.getFirstToken(node.value)
-          setOffset(valueToken, 1, thenToken)
+          offsets.setOffsetToken(valueToken, 1, thenToken)
         }
         const closeOpenTagToken = sourceCode.getTokenAfter(
           node.value || thenToken,
         )
-        setOffset(closeOpenTagToken, 0, openToken)
+        offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
       }
       const openToken = sourceCode.getFirstToken(node)
 
@@ -404,7 +447,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
           includeComments: false,
           filter: isNotWhitespace,
         })
-        setOffset(token, 1, openToken)
+        offsets.setOffsetToken(token, 1, openToken)
       }
     },
     SvelteAwaitCatchBlock(node: AST.SvelteAwaitCatchBlock) {
@@ -415,15 +458,15 @@ export function defineVisitor(context: IndentContext): NodeListener {
           count: 2,
           includeComments: false,
         })
-        setOffset(catchToken, 1, openToken)
+        offsets.setOffsetToken(catchToken, 1, openToken)
         if (node.error) {
           const errorToken = sourceCode.getFirstToken(node.error)
-          setOffset(errorToken, 1, catchToken)
+          offsets.setOffsetToken(errorToken, 1, catchToken)
         }
         const closeOpenTagToken = sourceCode.getTokenAfter(
           node.error || catchToken,
         )
-        setOffset(closeOpenTagToken, 0, openToken)
+        offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
       }
       const openToken = sourceCode.getFirstToken(node)
 
@@ -432,7 +475,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
           includeComments: false,
           filter: isNotWhitespace,
         })
-        setOffset(token, 1, openToken)
+        offsets.setOffsetToken(token, 1, openToken)
       }
     },
     SvelteKeyBlock(node: AST.SvelteKeyBlock) {
@@ -440,19 +483,19 @@ export function defineVisitor(context: IndentContext): NodeListener {
         count: 2,
         includeComments: false,
       })
-      setOffset(keyToken, 1, openToken)
+      offsets.setOffsetToken(keyToken, 1, openToken)
       const exp = getFirstAndLastTokens(sourceCode, node.expression)
-      setOffset(exp.firstToken, 1, keyToken)
+      offsets.setOffsetToken(exp.firstToken, 1, keyToken)
 
       const closeOpenTagToken = sourceCode.getTokenAfter(exp.lastToken)
-      setOffset(closeOpenTagToken, 0, openToken)
+      offsets.setOffsetToken(closeOpenTagToken, 0, openToken)
 
       for (const child of node.children) {
         const token = sourceCode.getFirstToken(child, {
           includeComments: false,
           filter: isNotWhitespace,
         })
-        setOffset(token, 1, openToken)
+        offsets.setOffsetToken(token, 1, openToken)
       }
 
       const [openCloseTagToken, endAwaitToken, closeCloseTagToken] =
@@ -460,9 +503,9 @@ export function defineVisitor(context: IndentContext): NodeListener {
           count: 3,
           includeComments: false,
         })
-      setOffset(openCloseTagToken, 0, openToken)
-      setOffset(endAwaitToken, 1, openCloseTagToken)
-      setOffset(closeCloseTagToken, 0, openCloseTagToken)
+      offsets.setOffsetToken(openCloseTagToken, 0, openToken)
+      offsets.setOffsetToken(endAwaitToken, 1, openCloseTagToken)
+      offsets.setOffsetToken(closeCloseTagToken, 0, openCloseTagToken)
     },
     // ----------------------------------------------------------------------
     // COMMENTS
diff --git a/src/rules/indent-helpers/ts.ts b/src/rules/indent-helpers/ts.ts
index a534ca138..7939b2703 100644
--- a/src/rules/indent-helpers/ts.ts
+++ b/src/rules/indent-helpers/ts.ts
@@ -11,7 +11,6 @@ import {
 } from "eslint-utils"
 import type { AnyToken, IndentContext } from "./commons"
 import { isBeginningOfLine } from "./commons"
-import { setOffsetNodes } from "./commons"
 import { getFirstAndLastTokens } from "./commons"
 
 type NodeWithoutES = Exclude<
@@ -47,7 +46,7 @@ type NodeListener = {
  * @returns AST event handlers.
  */
 export function defineVisitor(context: IndentContext): NodeListener {
-  const { setOffset, sourceCode, copyOffset } = context
+  const { offsets, sourceCode } = context
   const visitor = {
     TSTypeAnnotation(node: TSESTree.TSTypeAnnotation) {
       // : Type
@@ -57,11 +56,11 @@ export function defineVisitor(context: IndentContext): NodeListener {
         includeComments: false,
       })
       const baseToken = sourceCode.getFirstToken(node.parent!)
-      setOffset([colonOrArrowToken, secondToken], 1, baseToken)
+      offsets.setOffsetToken([colonOrArrowToken, secondToken], 1, baseToken)
 
       const before = sourceCode.getTokenBefore(colonOrArrowToken)
       if (before && before.value === "?") {
-        setOffset(before, 1, baseToken)
+        offsets.setOffsetToken(before, 1, baseToken)
       }
     },
     TSAsExpression(node: TSESTree.TSAsExpression) {
@@ -71,7 +70,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.expression as ESTree.Expression,
       )
       const asToken = sourceCode.getTokenAfter(expressionTokens.lastToken)!
-      setOffset(
+      offsets.setOffsetToken(
         [
           asToken,
           getFirstAndLastTokens(sourceCode, node.typeAnnotation).firstToken,
@@ -84,7 +83,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       // T<U>
       if (node.typeParameters) {
         const typeNameTokens = getFirstAndLastTokens(sourceCode, node.typeName)
-        setOffset(
+        offsets.setOffsetToken(
           sourceCode.getFirstToken(node.typeParameters),
           1,
           typeNameTokens.firstToken,
@@ -97,8 +96,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         | TSESTree.TSTypeParameterDeclaration,
     ) {
       // <T>
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         node.params,
         sourceCode.getFirstToken(node),
         sourceCode.getLastToken(node),
@@ -113,11 +111,15 @@ export function defineVisitor(context: IndentContext): NodeListener {
       // type T = {}
       const typeToken = sourceCode.getFirstToken(node)
       const idToken = sourceCode.getFirstToken(node.id)
-      setOffset(idToken, 1, typeToken)
+      offsets.setOffsetToken(idToken, 1, typeToken)
 
       let eqToken
       if (node.typeParameters) {
-        setOffset(sourceCode.getFirstToken(node.typeParameters), 1, idToken)
+        offsets.setOffsetToken(
+          sourceCode.getFirstToken(node.typeParameters),
+          1,
+          idToken,
+        )
         eqToken = sourceCode.getTokenAfter(node.typeParameters)!
       } else {
         eqToken = sourceCode.getTokenAfter(node.id)!
@@ -125,7 +127,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
 
       const initToken = sourceCode.getTokenAfter(eqToken)
 
-      setOffset([eqToken, initToken], 1, idToken)
+      offsets.setOffsetToken([eqToken, initToken], 1, idToken)
     },
     TSFunctionType(node: TSESTree.TSFunctionType | TSESTree.TSConstructorType) {
       // ()=>void
@@ -136,23 +138,28 @@ export function defineVisitor(context: IndentContext): NodeListener {
         // currToken is new token
         // < or (
         currToken = sourceCode.getTokenAfter(currToken)!
-        setOffset(currToken, 1, firstToken)
+        offsets.setOffsetToken(currToken, 1, firstToken)
       }
       if (node.typeParameters) {
         // currToken is < token
         // (
         currToken = sourceCode.getTokenAfter(node.typeParameters)!
-        setOffset(currToken, 1, firstToken)
+        offsets.setOffsetToken(currToken, 1, firstToken)
       }
       const leftParenToken = currToken
       const rightParenToken = sourceCode.getTokenAfter(
         node.params[node.params.length - 1] || leftParenToken,
         { filter: isClosingParenToken, includeComments: false },
       )!
-      setOffsetNodes(context, node.params, leftParenToken, rightParenToken, 1)
+      offsets.setOffsetElementList(
+        node.params,
+        leftParenToken,
+        rightParenToken,
+        1,
+      )
 
       const arrowToken = sourceCode.getTokenAfter(rightParenToken)
-      setOffset(arrowToken, 1, leftParenToken)
+      offsets.setOffsetToken(arrowToken, 1, leftParenToken)
     },
     TSConstructorType(node: TSESTree.TSConstructorType) {
       // new ()=>void
@@ -160,8 +167,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     },
     TSTypeLiteral(node: TSESTree.TSTypeLiteral) {
       // {foo:any}
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         node.members,
         sourceCode.getFirstToken(node),
         sourceCode.getLastToken(node),
@@ -176,7 +182,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       let keyLast
       if (node.computed) {
         const closeBracket = sourceCode.getTokenAfter(keyTokens.lastToken)!
-        setOffsetNodes(context, [node.key], firstToken, closeBracket, 1)
+        offsets.setOffsetElementList([node.key], firstToken, closeBracket, 1)
         keyLast = closeBracket
       } else {
         keyLast = keyTokens.lastToken
@@ -185,7 +191,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const typeAnnotationToken = sourceCode.getFirstToken(
           node.typeAnnotation,
         )
-        setOffset(
+        offsets.setOffsetToken(
           [
             ...sourceCode.getTokensBetween(keyLast, typeAnnotationToken),
             typeAnnotationToken,
@@ -195,7 +201,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         )
       } else if (node.optional) {
         const qToken = sourceCode.getLastToken(node)
-        setOffset(qToken, 1, firstToken)
+        offsets.setOffsetToken(qToken, 1, firstToken)
       }
     },
     TSIndexSignature(node: TSESTree.TSIndexSignature) {
@@ -206,8 +212,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.parameters[node.parameters.length - 1] || leftBracketToken,
         { filter: isClosingBracketToken, includeComments: false },
       )!
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         node.parameters,
         leftBracketToken,
         rightBracketToken,
@@ -218,7 +223,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const typeAnnotationToken = sourceCode.getFirstToken(
           node.typeAnnotation,
         )
-        setOffset(
+        offsets.setOffsetToken(
           [
             ...sourceCode.getTokensBetween(keyLast, typeAnnotationToken),
             typeAnnotationToken,
@@ -231,7 +236,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     TSArrayType(node: TSESTree.TSArrayType) {
       // T[]
       const firstToken = sourceCode.getFirstToken(node)
-      setOffset(
+      offsets.setOffsetToken(
         sourceCode.getLastTokens(node, { count: 2, includeComments: false }),
         0,
         firstToken,
@@ -239,8 +244,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     },
     TSTupleType(node: TSESTree.TSTupleType) {
       // [T, U]
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         node.elementTypes,
         sourceCode.getFirstToken(node),
         sourceCode.getLastToken(node),
@@ -253,7 +257,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const dotToken = sourceCode.getTokenBefore(node.right)!
       const propertyToken = sourceCode.getTokenAfter(dotToken)
 
-      setOffset([dotToken, propertyToken], 1, objectToken)
+      offsets.setOffsetToken([dotToken, propertyToken], 1, objectToken)
     },
     TSIndexedAccessType(node: TSESTree.TSIndexedAccessType) {
       // A[B]
@@ -268,9 +272,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
         includeComments: false,
       })
 
-      setOffset(leftBracketToken, 1, objectToken)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetToken(leftBracketToken, 1, objectToken)
+      offsets.setOffsetElementList(
         [node.indexType],
         leftBracketToken,
         rightBracketToken,
@@ -286,8 +289,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       ) {
         types.shift()
       }
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         types,
         firstToken,
         null,
@@ -300,8 +302,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     },
     TSParenthesizedType(node: TSESTree.TSParenthesizedType) {
       // (T)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         [node.typeAnnotation],
         sourceCode.getFirstToken(node),
         sourceCode.getLastToken(node),
@@ -316,7 +317,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const rightBracketToken = sourceCode.getTokenAfter(
         node.nameType || node.typeParameter,
       )!
-      setOffset(
+      offsets.setOffsetToken(
         [
           ...sourceCode.getTokensBetween(leftBraceToken, leftBracketToken),
           leftBracketToken,
@@ -324,8 +325,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         1,
         leftBraceToken,
       )
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         [node.typeParameter, node.nameType],
         leftBracketToken,
         rightBracketToken,
@@ -337,7 +337,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const typeAnnotationToken = sourceCode.getFirstToken(
           node.typeAnnotation,
         )
-        setOffset(
+        offsets.setOffsetToken(
           [
             ...sourceCode.getTokensBetween(
               rightBracketToken,
@@ -349,14 +349,14 @@ export function defineVisitor(context: IndentContext): NodeListener {
           leftBraceToken,
         )
       } else {
-        setOffset(
+        offsets.setOffsetToken(
           [...sourceCode.getTokensBetween(rightBracketToken, rightBraceToken)],
           1,
           leftBraceToken,
         )
       }
 
-      setOffset(rightBraceToken, 0, leftBraceToken)
+      offsets.setOffsetToken(rightBraceToken, 0, leftBraceToken)
     },
     TSTypeParameter(node: TSESTree.TSTypeParameter) {
       // {[key in foo]: bar}
@@ -381,7 +381,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       if (!secondToken) {
         return
       }
-      setOffset(secondToken, 1, firstToken)
+      offsets.setOffsetToken(secondToken, 1, firstToken)
 
       if (secondToken.value === "extends") {
         let prevToken: AnyToken | null = null
@@ -390,16 +390,16 @@ export function defineVisitor(context: IndentContext): NodeListener {
           if (token.value === "=") {
             break
           }
-          setOffset(token, 1, secondToken)
+          offsets.setOffsetToken(token, 1, secondToken)
           prevToken = token
           token = afterTokens.shift()
         }
         while (token) {
-          setOffset(token, 1, prevToken || secondToken)
+          offsets.setOffsetToken(token, 1, prevToken || secondToken)
           token = afterTokens.shift()
         }
       } else {
-        setOffset(afterTokens, 1, firstToken)
+        offsets.setOffsetToken(afterTokens, 1, firstToken)
       }
     },
     TSConditionalType(node: TSESTree.TSConditionalType) {
@@ -408,8 +408,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const extendsToken = sourceCode.getTokenAfter(node.checkType)!
       const extendsTypeToken = sourceCode.getFirstToken(node.extendsType)
 
-      setOffset(extendsToken, 1, checkTypeToken)
-      setOffset(extendsTypeToken, 1, extendsToken)
+      offsets.setOffsetToken(extendsToken, 1, checkTypeToken)
+      offsets.setOffsetToken(extendsTypeToken, 1, extendsToken)
 
       const questionToken = sourceCode.getTokenAfter(node.extendsType, {
         filter: isNotClosingParenToken,
@@ -435,16 +435,20 @@ export function defineVisitor(context: IndentContext): NodeListener {
       }
       const baseToken = sourceCode.getFirstToken(baseNode)
 
-      setOffset([questionToken, colonToken], 1, baseToken)
-      setOffset(consequentToken, 1, questionToken)
-      setOffset(alternateToken, 1, colonToken)
+      offsets.setOffsetToken([questionToken, colonToken], 1, baseToken)
+      offsets.setOffsetToken(consequentToken, 1, questionToken)
+      offsets.setOffsetToken(alternateToken, 1, colonToken)
     },
     TSInterfaceDeclaration(node: TSESTree.TSInterfaceDeclaration) {
       // interface I {}
       const interfaceToken = sourceCode.getFirstToken(node)
-      setOffset(sourceCode.getFirstToken(node.id), 1, interfaceToken)
+      offsets.setOffsetToken(
+        sourceCode.getFirstToken(node.id),
+        1,
+        interfaceToken,
+      )
       if (node.typeParameters != null) {
-        setOffset(
+        offsets.setOffsetToken(
           sourceCode.getFirstToken(node.typeParameters),
           1,
           sourceCode.getFirstToken(node.id),
@@ -452,21 +456,20 @@ export function defineVisitor(context: IndentContext): NodeListener {
       }
       if (node.extends != null && node.extends.length) {
         const extendsToken = sourceCode.getTokenBefore(node.extends[0])!
-        setOffset(extendsToken, 1, interfaceToken)
-        setOffsetNodes(context, node.extends, extendsToken, null, 1)
+        offsets.setOffsetToken(extendsToken, 1, interfaceToken)
+        offsets.setOffsetElementList(node.extends, extendsToken, null, 1)
       }
       // It may not calculate the correct location because the visitor key is not provided.
       // if (node.implements != null && node.implements.length) {
       //   const implementsToken = sourceCode.getTokenBefore(node.implements[0])!
-      //   setOffset(implementsToken, 1, interfaceToken)
-      //   setOffsetNodes(context, node.implements, implementsToken, null, 1)
+      //  offsets.setOffsetToken(implementsToken, 1, interfaceToken)
+      //  offsets.setOffsetElementList( node.implements, implementsToken, null, 1)
       // }
       const bodyToken = sourceCode.getFirstToken(node.body)
-      setOffset(bodyToken, 0, interfaceToken)
+      offsets.setOffsetToken(bodyToken, 0, interfaceToken)
     },
     TSInterfaceBody(node: TSESTree.TSInterfaceBody | TSESTree.TSModuleBlock) {
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         node.body,
         sourceCode.getFirstToken(node),
         sourceCode.getLastToken(node),
@@ -479,7 +482,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       // class C implements T {}
       //                    ^
       if (node.typeParameters) {
-        setOffset(
+        offsets.setOffsetToken(
           sourceCode.getFirstToken(node.typeParameters),
           1,
           sourceCode.getFirstToken(node),
@@ -499,13 +502,18 @@ export function defineVisitor(context: IndentContext): NodeListener {
         firstToken,
         idTokens.firstToken,
       )
-      setOffset(prefixTokens, 0, firstToken)
-      setOffset(idTokens.firstToken, 1, firstToken)
+      offsets.setOffsetToken(prefixTokens, 0, firstToken)
+      offsets.setOffsetToken(idTokens.firstToken, 1, firstToken)
 
       const leftBraceToken = sourceCode.getTokenAfter(idTokens.lastToken)!
       const rightBraceToken = sourceCode.getLastToken(node)
-      setOffset(leftBraceToken, 0, firstToken)
-      setOffsetNodes(context, node.members, leftBraceToken, rightBraceToken, 1)
+      offsets.setOffsetToken(leftBraceToken, 0, firstToken)
+      offsets.setOffsetElementList(
+        node.members,
+        leftBraceToken,
+        rightBraceToken,
+        1,
+      )
     },
     TSModuleDeclaration(node: TSESTree.TSModuleDeclaration) {
       const firstToken = sourceCode.getFirstToken(node)
@@ -514,12 +522,12 @@ export function defineVisitor(context: IndentContext): NodeListener {
         firstToken,
         idTokens.firstToken,
       )
-      setOffset(prefixTokens, 0, firstToken)
-      setOffset(idTokens.firstToken, 1, firstToken)
+      offsets.setOffsetToken(prefixTokens, 0, firstToken)
+      offsets.setOffsetToken(idTokens.firstToken, 1, firstToken)
 
       if (node.body) {
         const bodyFirstToken = sourceCode.getFirstToken(node.body)
-        setOffset(
+        offsets.setOffsetToken(
           bodyFirstToken,
           isOpeningBraceToken(bodyFirstToken) ? 0 : 1,
           firstToken,
@@ -536,7 +544,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       let keyLast
       if (node.computed) {
         const closeBracket = sourceCode.getTokenAfter(keyTokens.lastToken)!
-        setOffsetNodes(context, [node.key], firstToken, closeBracket, 1)
+        offsets.setOffsetElementList([node.key], firstToken, closeBracket, 1)
         keyLast = closeBracket
       } else {
         keyLast = keyTokens.lastToken
@@ -545,7 +553,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         filter: isOpeningParenToken,
         includeComments: false,
       })!
-      setOffset(
+      offsets.setOffsetToken(
         [
           ...sourceCode.getTokensBetween(keyLast, leftParenToken),
           leftParenToken,
@@ -557,10 +565,15 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.params[node.params.length - 1] || leftParenToken,
         { filter: isClosingParenToken, includeComments: false },
       )!
-      setOffsetNodes(context, node.params, leftParenToken, rightParenToken, 1)
+      offsets.setOffsetElementList(
+        node.params,
+        leftParenToken,
+        rightParenToken,
+        1,
+      )
       if (node.returnType) {
         const typeAnnotationToken = sourceCode.getFirstToken(node.returnType)
-        setOffset(
+        offsets.setOffsetToken(
           [
             ...sourceCode.getTokensBetween(keyLast, typeAnnotationToken),
             typeAnnotationToken,
@@ -584,24 +597,29 @@ export function defineVisitor(context: IndentContext): NodeListener {
         // currToken is new token
         // < or (
         currToken = sourceCode.getTokenAfter(currToken)!
-        setOffset(currToken, 1, firstToken)
+        offsets.setOffsetToken(currToken, 1, firstToken)
       }
       if (node.typeParameters) {
         // currToken is < token
         // (
         currToken = sourceCode.getTokenAfter(node.typeParameters)!
-        setOffset(currToken, 1, firstToken)
+        offsets.setOffsetToken(currToken, 1, firstToken)
       }
       const leftParenToken = currToken
       const rightParenToken = sourceCode.getTokenAfter(
         node.params[node.params.length - 1] || leftParenToken,
         { filter: isClosingParenToken, includeComments: false },
       )!
-      setOffsetNodes(context, node.params, leftParenToken, rightParenToken, 1)
+      offsets.setOffsetElementList(
+        node.params,
+        leftParenToken,
+        rightParenToken,
+        1,
+      )
 
       if (node.returnType) {
         const typeAnnotationToken = sourceCode.getFirstToken(node.returnType)
-        setOffset(
+        offsets.setOffsetToken(
           [
             ...sourceCode.getTokensBetween(
               rightParenToken,
@@ -644,7 +662,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
           ) {
             nextTokenOffset = 1
           }
-          setOffset(nextToken, nextTokenOffset, firstToken)
+          offsets.setOffsetToken(nextToken, nextTokenOffset, firstToken)
           nextToken = sourceCode.getTokenAfter(nextToken)
         }
 
@@ -661,8 +679,13 @@ export function defineVisitor(context: IndentContext): NodeListener {
         { filter: isClosingParenToken, includeComments: false },
       )!
 
-      setOffset(leftParenToken, 1, bodyBaseToken)
-      setOffsetNodes(context, node.params, leftParenToken, rightParenToken, 1)
+      offsets.setOffsetToken(leftParenToken, 1, bodyBaseToken)
+      offsets.setOffsetElementList(
+        node.params,
+        leftParenToken,
+        rightParenToken,
+        1,
+      )
     },
     TSDeclareFunction(node: TSESTree.TSDeclareFunction) {
       // function fn(): void;
@@ -678,7 +701,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const firstToken = sourceCode.getFirstToken(node)
       const nextToken = sourceCode.getTokenAfter(firstToken)
 
-      setOffset(nextToken, 1, firstToken)
+      offsets.setOffsetToken(nextToken, 1, firstToken)
     },
     TSTypeQuery(node: TSESTree.TSTypeQuery) {
       // type T = typeof a
@@ -699,7 +722,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         node.typeAnnotation &&
         getFirstAndLastTokens(sourceCode, node.typeAnnotation).firstToken
 
-      setOffset(
+      offsets.setOffsetToken(
         [opToken, rightToken],
         1,
         getFirstAndLastTokens(sourceCode, firstToken).firstToken,
@@ -726,7 +749,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
       if (node.computed) {
         prefixTokens.pop() // pop [
       }
-      setOffset(prefixTokens, 0, firstToken)
+      offsets.setOffsetToken(prefixTokens, 0, firstToken)
 
       let lastKeyToken
       if (node.computed) {
@@ -736,22 +759,21 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const rightBracketToken = (lastKeyToken = sourceCode.getTokenAfter(
           keyTokens.lastToken,
         )!)
-        setOffset(leftBracketToken, 0, firstToken)
-        setOffsetNodes(
-          context,
+        offsets.setOffsetToken(leftBracketToken, 0, firstToken)
+        offsets.setOffsetElementList(
           [keyNode],
           leftBracketToken,
           rightBracketToken,
           1,
         )
       } else {
-        setOffset(keyTokens.firstToken, 0, firstToken)
+        offsets.setOffsetToken(keyTokens.firstToken, 0, firstToken)
         lastKeyToken = keyTokens.lastToken
       }
 
       if (valueNode != null) {
         const initToken = sourceCode.getFirstToken(valueNode)
-        setOffset(
+        offsets.setOffsetToken(
           [...sourceCode.getTokensBetween(lastKeyToken, initToken), initToken],
           1,
           lastKeyToken,
@@ -769,7 +791,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
     ) {
       // [number?]
       //  ^^^^^^^
-      setOffset(
+      offsets.setOffsetToken(
         sourceCode.getLastToken(node),
         1,
         sourceCode.getFirstToken(node),
@@ -793,14 +815,13 @@ export function defineVisitor(context: IndentContext): NodeListener {
         sourceCode,
         node.expression,
       ).firstToken
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         [node.typeAnnotation],
         firstToken,
         sourceCode.getTokenBefore(expressionToken),
         1,
       )
-      setOffset(expressionToken, 1, firstToken)
+      offsets.setOffsetToken(expressionToken, 1, firstToken)
     },
     TSImportType(node: TSESTree.TSImportType) {
       // import('foo').B
@@ -809,13 +830,12 @@ export function defineVisitor(context: IndentContext): NodeListener {
         filter: isOpeningParenToken,
         includeComments: false,
       })!
-      setOffset(leftParenToken, 1, firstToken)
+      offsets.setOffsetToken(leftParenToken, 1, firstToken)
       const rightParenToken = sourceCode.getTokenAfter(node.parameter, {
         filter: isClosingParenToken,
         includeComments: false,
       })!
-      setOffsetNodes(
-        context,
+      offsets.setOffsetElementList(
         [node.parameter],
         leftParenToken,
         rightParenToken,
@@ -824,17 +844,21 @@ export function defineVisitor(context: IndentContext): NodeListener {
       if (node.qualifier) {
         const dotToken = sourceCode.getTokenBefore(node.qualifier)!
         const propertyToken = sourceCode.getTokenAfter(dotToken)
-        setOffset([dotToken, propertyToken], 1, firstToken)
+        offsets.setOffsetToken([dotToken, propertyToken], 1, firstToken)
       }
       if (node.typeParameters) {
-        setOffset(sourceCode.getFirstToken(node.typeParameters), 1, firstToken)
+        offsets.setOffsetToken(
+          sourceCode.getFirstToken(node.typeParameters),
+          1,
+          firstToken,
+        )
       }
     },
     TSParameterProperty(node: TSESTree.TSParameterProperty) {
       // constructor(private a)
       const firstToken = sourceCode.getFirstToken(node)
       const parameterToken = sourceCode.getFirstToken(node.parameter)
-      setOffset(
+      offsets.setOffsetToken(
         [
           ...sourceCode.getTokensBetween(firstToken, parameterToken),
           parameterToken,
@@ -847,11 +871,11 @@ export function defineVisitor(context: IndentContext): NodeListener {
       // import foo = require('foo')
       const importToken = sourceCode.getFirstToken(node)
       const idTokens = getFirstAndLastTokens(sourceCode, node.id)
-      setOffset(idTokens.firstToken, 1, importToken)
+      offsets.setOffsetToken(idTokens.firstToken, 1, importToken)
 
       const opToken = sourceCode.getTokenAfter(idTokens.lastToken)
 
-      setOffset(
+      offsets.setOffsetToken(
         [opToken, sourceCode.getFirstToken(node.moduleReference)],
         1,
         idTokens.lastToken,
@@ -866,9 +890,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
       })!
       const rightParenToken = sourceCode.getLastToken(node)
 
-      setOffset(leftParenToken, 1, requireToken)
-      setOffsetNodes(
-        context,
+      offsets.setOffsetToken(leftParenToken, 1, requireToken)
+      offsets.setOffsetElementList(
         [node.expression],
         leftParenToken,
         rightParenToken,
@@ -881,14 +904,14 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const exprTokens = getFirstAndLastTokens(sourceCode, node.expression)
       const opToken = sourceCode.getTokenBefore(exprTokens.firstToken)
 
-      setOffset([opToken, exprTokens.firstToken], 1, exportNode)
+      offsets.setOffsetToken([opToken, exprTokens.firstToken], 1, exportNode)
     },
     TSNamedTupleMember(node: TSESTree.TSNamedTupleMember) {
       // [a: string, ...b: string[]]
       //  ^^^^^^^^^
       const labelToken = sourceCode.getFirstToken(node)
       const elementTokens = getFirstAndLastTokens(sourceCode, node.elementType)
-      setOffset(
+      offsets.setOffsetToken(
         [
           ...sourceCode.getTokensBetween(labelToken, elementTokens.firstToken),
           elementTokens.firstToken,
@@ -903,13 +926,13 @@ export function defineVisitor(context: IndentContext): NodeListener {
       const firstToken = sourceCode.getFirstToken(node)
       const nextToken = sourceCode.getTokenAfter(firstToken)
 
-      setOffset(nextToken, 1, firstToken)
+      offsets.setOffsetToken(nextToken, 1, firstToken)
     },
     TSNamespaceExportDeclaration(node: TSESTree.TSNamespaceExportDeclaration) {
       const firstToken = sourceCode.getFirstToken(node)
       const idToken = sourceCode.getFirstToken(node.id)
 
-      setOffset(
+      offsets.setOffsetToken(
         [...sourceCode.getTokensBetween(firstToken, idToken), idToken],
         1,
         firstToken,
@@ -924,8 +947,8 @@ export function defineVisitor(context: IndentContext): NodeListener {
         .slice(0, -1)
         .map((n) => sourceCode.getTokenAfter(n))
 
-      setOffset(quasiTokens, 0, firstToken)
-      setOffset(expressionToken, 1, firstToken)
+      offsets.setOffsetToken(quasiTokens, 0, firstToken)
+      offsets.setOffsetToken(expressionToken, 1, firstToken)
     },
 
     // ----------------------------------------------------------------------
@@ -940,7 +963,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         count: 2,
         includeComments: false,
       })
-      setOffset(secondToken, 0, atToken)
+      offsets.setOffsetToken(secondToken, 0, atToken)
 
       const parent = node.parent!
       const { decorators } = parent as { decorators?: TSESTree.Decorator[] }
@@ -952,7 +975,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
           const startParentToken = sourceCode.getTokenAfter(
             decorators[decorators?.length - 1],
           )
-          setOffset(startParentToken, 0, atToken)
+          offsets.setOffsetToken(startParentToken, 0, atToken)
         } else {
           const startParentToken = sourceCode.getFirstToken(
             parent.parent &&
@@ -962,10 +985,14 @@ export function defineVisitor(context: IndentContext): NodeListener {
               ? parent.parent
               : parent,
           )
-          copyOffset(atToken, startParentToken)
+          offsets.copyOffset(atToken.range[0], startParentToken.range[0])
         }
       } else {
-        setOffset(atToken, 0, sourceCode.getFirstToken(decorators[0]))
+        offsets.setOffsetToken(
+          atToken,
+          0,
+          sourceCode.getFirstToken(decorators[0]),
+        )
       }
     },
     // ----------------------------------------------------------------------
@@ -1066,7 +1093,7 @@ export function defineVisitor(context: IndentContext): NodeListener {
         const next = sourceCode.getTokenAfter(lastToken)
         if (!next || lastToken.loc.start.line < next.loc.start.line) {
           // End of line semicolons
-          setOffset(lastToken, 0, firstToken)
+          offsets.setOffsetToken(lastToken, 0, firstToken)
         }
       }
     },
@@ -1079,14 +1106,14 @@ export function defineVisitor(context: IndentContext): NodeListener {
       node: TSESTree.ClassDeclaration | TSESTree.ClassExpression,
     ) {
       if (node.typeParameters != null) {
-        setOffset(
+        offsets.setOffsetToken(
           sourceCode.getFirstToken(node.typeParameters),
           1,
           sourceCode.getFirstToken(node.id || node),
         )
       }
       if (node.superTypeParameters != null && node.superClass != null) {
-        setOffset(
+        offsets.setOffsetToken(
           sourceCode.getFirstToken(node.superTypeParameters),
           1,
           sourceCode.getFirstToken(node.superClass),
@@ -1095,9 +1122,9 @@ export function defineVisitor(context: IndentContext): NodeListener {
       if (node.implements != null && node.implements.length) {
         const classToken = sourceCode.getFirstToken(node)
         const implementsToken = sourceCode.getTokenBefore(node.implements[0])!
-        setOffset(implementsToken, 1, classToken)
+        offsets.setOffsetToken(implementsToken, 1, classToken)
 
-        setOffsetNodes(context, node.implements, implementsToken, null, 1)
+        offsets.setOffsetElementList(node.implements, implementsToken, null, 1)
       }
     },
   }
diff --git a/src/rules/indent.ts b/src/rules/indent.ts
index affb093dd..1a74429fc 100644
--- a/src/rules/indent.ts
+++ b/src/rules/indent.ts
@@ -16,6 +16,7 @@ export default createRule("indent", {
             anyOf: [{ type: "integer", minimum: 1 }, { enum: ["tab"] }],
           },
           switchCase: { type: "integer", minimum: 0 },
+          alignAttributesVertically: { type: "boolean" },
           ignoredNodes: {
             type: "array",
             items: {
diff --git a/tests/fixtures/rules/indent/invalid/align-attributes-vertically/_config.json b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/_config.json
new file mode 100644
index 000000000..67292dcb7
--- /dev/null
+++ b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/_config.json
@@ -0,0 +1,3 @@
+{
+  "options": [{ "alignAttributesVertically": true }]
+}
diff --git a/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-errors.json b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-errors.json
new file mode 100644
index 000000000..e36405e25
--- /dev/null
+++ b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-errors.json
@@ -0,0 +1,102 @@
+[
+  {
+    "message": "Expected indentation of 5 spaces but found 0 spaces.",
+    "line": 3,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 5 spaces but found 0 spaces.",
+    "line": 4,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 5 spaces but found 0 spaces.",
+    "line": 5,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 5 spaces but found 0 spaces.",
+    "line": 6,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 7,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 5 spaces but found 0 spaces.",
+    "line": 8,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 5 spaces but found 0 spaces.",
+    "line": 9,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 2 spaces but found 0 spaces.",
+    "line": 10,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 11,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 12,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 13,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 14,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 15,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 9 spaces but found 0 spaces.",
+    "line": 16,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 17,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 18,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 9 spaces but found 0 spaces.",
+    "line": 19,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 7 spaces but found 0 spaces.",
+    "line": 20,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 4 spaces but found 0 spaces.",
+    "line": 21,
+    "column": 1
+  },
+  {
+    "message": "Expected indentation of 2 spaces but found 0 spaces.",
+    "line": 22,
+    "column": 1
+  }
+]
diff --git a/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-input.svelte b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-input.svelte
new file mode 100644
index 000000000..0df450dc3
--- /dev/null
+++ b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-input.svelte
@@ -0,0 +1,23 @@
+<!-- prettier-ignore -->
+<div a
+b
+c
+d
+e={
+foo
+}
+f>
+<div a
+b
+c
+d="
+"
+e={
+foo
+}
+f={
+foo
+}>
+a
+</div>
+</div>
diff --git a/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-output.svelte b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-output.svelte
new file mode 100644
index 000000000..da9c7c06d
--- /dev/null
+++ b/tests/fixtures/rules/indent/invalid/align-attributes-vertically/attrs01-output.svelte
@@ -0,0 +1,23 @@
+<!-- prettier-ignore -->
+<div a
+     b
+     c
+     d
+     e={
+       foo
+     }
+     f>
+  <div a
+       b
+       c
+       d="
+       "
+       e={
+         foo
+       }
+       f={
+         foo
+       }>
+    a
+  </div>
+</div>