microsoft
diff --git a/src/compiler/checker.ts b/src/compiler/checker.ts
@@ -4590,7 +4590,7 @@ export function createTypeChecker(host: TypeCheckerHost): TypeChecker {
                 }
                 if (moduleResolutionKind === ModuleResolutionKind.Node16 || moduleResolutionKind === ModuleResolutionKind.NodeNext) {
                     const isSyncImport = (currentSourceFile.impliedNodeFormat === ModuleKind.CommonJS && !findAncestor(location, isImportCall)) || !!findAncestor(location, isImportEqualsDeclaration);
-                    const overrideHost = findAncestor(location, l => isImportTypeNode(l) || isExportDeclaration(l) || isImportDeclaration(l)) as ImportTypeNode | ImportDeclaration | ExportDeclaration | undefined;
+                    const overrideHost = findAncestor(location, l => isImportTypeNode(l) || isExportDeclaration(l) || isImportDeclaration(l) || isJSDocImportTag(l)) as ImportTypeNode | ImportDeclaration | ExportDeclaration | JSDocImportTag | undefined;
                     // An override clause will take effect for type-only imports and import types, and allows importing the types across formats, regardless of
                     // normal mode restrictions
                     if (isSyncImport && sourceFile.impliedNodeFormat === ModuleKind.ESNext && !hasResolutionModeOverride(overrideHost)) {

diff --git a/src/compiler/program.ts b/src/compiler/program.ts
@@ -902,7 +902,7 @@ export function getModeForUsageLocation(file: { impliedNodeFormat?: ResolutionMo
 }
 
 function getModeForUsageLocationWorker(file: { impliedNodeFormat?: ResolutionMode; }, usage: StringLiteralLike, compilerOptions?: CompilerOptions) {
-    if ((isImportDeclaration(usage.parent) || isExportDeclaration(usage.parent))) {
+    if (isImportDeclaration(usage.parent) || isExportDeclaration(usage.parent) || isJSDocImportTag(usage.parent)) {
         const isTypeOnly = isExclusivelyTypeOnlyImportOrExport(usage.parent);
         if (isTypeOnly) {
             const override = getResolutionModeOverride(usage.parent.attributes);

diff --git a/src/compiler/utilities.ts b/src/compiler/utilities.ts
@@ -10850,7 +10850,7 @@ export function isExpandoPropertyDeclaration(declaration: Declaration | undefine
 }
 
 /** @internal */
-export function hasResolutionModeOverride(node: ImportTypeNode | ImportDeclaration | ExportDeclaration | undefined) {
+export function hasResolutionModeOverride(node: ImportTypeNode | ImportDeclaration | ExportDeclaration | JSDocImportTag | undefined) {
     if (node === undefined) {
         return false;
     }

diff --git a/tests/baselines/reference/importTag17.errors.txt b/tests/baselines/reference/importTag17.errors.txt
@@ -0,0 +1,44 @@
+/a.js(8,5): error TS2322: Type '1' is not assignable to type '"module"'.
+/a.js(15,5): error TS2322: Type '1' is not assignable to type '"script"'.
+
+
+==== /node_modules/@types/foo/package.json (0 errors) ====
+    {
+        "name": "@types/foo",
+        "version": "1.0.0",
+        "exports": {
+            ".": {
+                "import": "./index.d.mts",
+                "require": "./index.d.cts"
+            }
+        }
+    }
+
+==== /node_modules/@types/foo/index.d.mts (0 errors) ====
+    export declare const Import: "module";
+
+==== /node_modules/@types/foo/index.d.cts (0 errors) ====
+    export declare const Require: "script";
+
+==== /a.js (2 errors) ====
+    /** @import { Import } from 'foo' with { 'resolution-mode': 'import' } */
+    /** @import { Require } from 'foo' with { 'resolution-mode': 'require' } */
+
+    /**
+     * @returns { Import }
+     */
+    export function f1() {
+        return 1;
+        ~~~~~~
+!!! error TS2322: Type '1' is not assignable to type '"module"'.
+    }
+
+    /**
+     * @returns { Require }
+     */
+    export function f2() {
+        return 1;
+        ~~~~~~
+!!! error TS2322: Type '1' is not assignable to type '"script"'.
+    }
+
diff --git a/tests/baselines/reference/importTag17.symbols b/tests/baselines/reference/importTag17.symbols
@@ -0,0 +1,32 @@
+//// [tests/cases/conformance/jsdoc/importTag17.ts] ////
+
+=== /node_modules/@types/foo/index.d.mts ===
+export declare const Import: "module";
+>Import : Symbol(Import, Decl(index.d.mts, 0, 20))
+
+=== /node_modules/@types/foo/index.d.cts ===
+export declare const Require: "script";
+>Require : Symbol(Require, Decl(index.d.cts, 0, 20))
+
+=== /a.js ===
+/** @import { Import } from 'foo' with { 'resolution-mode': 'import' } */
+/** @import { Require } from 'foo' with { 'resolution-mode': 'require' } */
+
+/**
+ * @returns { Import }
+ */
+export function f1() {
+>f1 : Symbol(f1, Decl(a.js, 0, 0))
+
+    return 1;
+}
+
+/**
+ * @returns { Require }
+ */
+export function f2() {
+>f2 : Symbol(f2, Decl(a.js, 8, 1))
+
+    return 1;
+}
+
diff --git a/tests/baselines/reference/importTag17.types b/tests/baselines/reference/importTag17.types
@@ -0,0 +1,40 @@
+//// [tests/cases/conformance/jsdoc/importTag17.ts] ////
+
+=== /node_modules/@types/foo/index.d.mts ===
+export declare const Import: "module";
+>Import : "module"
+>       : ^^^^^^^^
+
+=== /node_modules/@types/foo/index.d.cts ===
+export declare const Require: "script";
+>Require : "script"
+>        : ^^^^^^^^
+
+=== /a.js ===
+/** @import { Import } from 'foo' with { 'resolution-mode': 'import' } */
+/** @import { Require } from 'foo' with { 'resolution-mode': 'require' } */
+
+/**
+ * @returns { Import }
+ */
+export function f1() {
+>f1 : () => "module"
+>   : ^^^^^^^^^^^^^^
+
+    return 1;
+>1 : 1
+>  : ^
+}
+
+/**
+ * @returns { Require }
+ */
+export function f2() {
+>f2 : () => "script"
+>   : ^^^^^^^^^^^^^^
+
+    return 1;
+>1 : 1
+>  : ^
+}
+
diff --git a/tests/cases/conformance/jsdoc/importTag17.ts b/tests/cases/conformance/jsdoc/importTag17.ts
@@ -0,0 +1,40 @@
+// @module: node16
+// @checkJs: true
+// @allowJs: true
+// @noEmit: true
+
+// @Filename: /node_modules/@types/foo/package.json
+{
+    "name": "@types/foo",
+    "version": "1.0.0",
+    "exports": {
+        ".": {
+            "import": "./index.d.mts",
+            "require": "./index.d.cts"
+        }
+    }
+}
+
+// @Filename: /node_modules/@types/foo/index.d.mts
+export declare const Import: "module";
+
+// @Filename: /node_modules/@types/foo/index.d.cts
+export declare const Require: "script";
+
+// @Filename: /a.js
+/** @import { Import } from 'foo' with { 'resolution-mode': 'import' } */
+/** @import { Require } from 'foo' with { 'resolution-mode': 'require' } */
+
+/**
+ * @returns { Import }
+ */
+export function f1() {
+    return 1;
+}
+
+/**
+ * @returns { Require }
+ */
+export function f2() {
+    return 1;
+}