diff --git a/libgfortran/Makefile.am b/libgfortran/Makefile.am
index 366198b5938..008f2e7549c 100644
--- a/libgfortran/Makefile.am
+++ b/libgfortran/Makefile.am
@@ -817,7 +817,7 @@ gfor_built_src= $(i_all_c) $(i_any_c) $(i_count_c) $(i_maxloc0_c) \
     $(i_pow_c) $(i_pack_c) $(i_unpack_c) $(i_matmulavx128_c) \
     $(i_spread_c) selected_int_kind.inc selected_real_kind.inc kinds.h \
     $(i_cshift0_c) kinds.inc c99_protos.inc fpu-target.h fpu-target.inc \
-    ISO_Fortran_binding.h \
+    include/ISO_Fortran_binding.h \
     $(i_cshift1a_c) $(i_maxloc0s_c) $(i_minloc0s_c) $(i_maxloc1s_c) \
     $(i_minloc1s_c) $(i_maxloc2s_c) $(i_minloc2s_c) $(i_maxvals_c) \
     $(i_maxval0s_c) $(i_minval0s_c) $(i_maxval1s_c) $(i_minval1s_c) \
@@ -1076,15 +1076,13 @@ fpu-target.inc: fpu-target.h $(srcdir)/libgfortran.h
 	grep '^#define GFC_FPE_' < $(top_srcdir)/../gcc/fortran/libgfortran.h > $@ || true
 	grep '^#define GFC_FPE_' < $(srcdir)/libgfortran.h >> $@ || true
 
-# Place ISO_Fortran_binding.h also under include/ in the build directory such
+# Place ISO_Fortran_binding.h under include/ in the build directory such
 # that it can be used for in-built-tree testsuite runs without interference of
 # other files in the build dir - like intrinsic .mod files or other .h files.
-ISO_Fortran_binding.h: $(srcdir)/ISO_Fortran_binding.h
+include/ISO_Fortran_binding.h: $(srcdir)/ISO_Fortran_binding.h
 	-rm -f $@
-	cp $(srcdir)/ISO_Fortran_binding.h $@
 	$(MKDIR_P) include
-	-rm -f include/ISO_Fortran_binding.h
-	cp $@ include/ISO_Fortran_binding.h
+	cp $(srcdir)/ISO_Fortran_binding.h $@
 
 ## A 'normal' build shouldn't need to regenerate these
 ## so we only include them in maintainer mode
diff --git a/libgfortran/Makefile.in b/libgfortran/Makefile.in
index a3cb6f4c5ca..5dac04e171e 100644
--- a/libgfortran/Makefile.in
+++ b/libgfortran/Makefile.in
@@ -1382,7 +1382,7 @@ gfor_built_src = $(i_all_c) $(i_any_c) $(i_count_c) $(i_maxloc0_c) \
     $(i_pow_c) $(i_pack_c) $(i_unpack_c) $(i_matmulavx128_c) \
     $(i_spread_c) selected_int_kind.inc selected_real_kind.inc kinds.h \
     $(i_cshift0_c) kinds.inc c99_protos.inc fpu-target.h fpu-target.inc \
-    ISO_Fortran_binding.h \
+    include/ISO_Fortran_binding.h \
     $(i_cshift1a_c) $(i_maxloc0s_c) $(i_minloc0s_c) $(i_maxloc1s_c) \
     $(i_minloc1s_c) $(i_maxloc2s_c) $(i_minloc2s_c) $(i_maxvals_c) \
     $(i_maxval0s_c) $(i_minval0s_c) $(i_maxval1s_c) $(i_minval1s_c) \
@@ -7042,15 +7042,13 @@ fpu-target.inc: fpu-target.h $(srcdir)/libgfortran.h
 	grep '^#define GFC_FPE_' < $(top_srcdir)/../gcc/fortran/libgfortran.h > $@ || true
 	grep '^#define GFC_FPE_' < $(srcdir)/libgfortran.h >> $@ || true
 
-# Place ISO_Fortran_binding.h also under include/ in the build directory such
+# Place ISO_Fortran_binding.h under include/ in the build directory such
 # that it can be used for in-built-tree testsuite runs without interference of
 # other files in the build dir - like intrinsic .mod files or other .h files.
-ISO_Fortran_binding.h: $(srcdir)/ISO_Fortran_binding.h
+include/ISO_Fortran_binding.h: $(srcdir)/ISO_Fortran_binding.h
 	-rm -f $@
-	cp $(srcdir)/ISO_Fortran_binding.h $@
 	$(MKDIR_P) include
-	-rm -f include/ISO_Fortran_binding.h
-	cp $@ include/ISO_Fortran_binding.h
+	cp $(srcdir)/ISO_Fortran_binding.h $@
 
 @MAINTAINER_MODE_TRUE@$(i_all_c): m4/all.m4 $(I_M4_DEPS2)
 @MAINTAINER_MODE_TRUE@	$(M4) -Dfile=$@ -I$(srcdir)/m4 all.m4 > $@