restore

src/EditorFeatures/VisualBasicTest/Formatting/Indentation/SmartIndenterTests.vb

@@ -167,7 +167,7 @@ End Module
             AssertSmartIndent(
                 code,
                 indentationLine:=1,
-                expectedIndentation:=0)
+                expectedIndentation:=8)
         End Sub
 
         <WpfFact>

src/Workspaces/VisualBasic/Portable/Indentation/VisualBasicIndentationService.Indenter.vb

@@ -39,6 +39,12 @@ Namespace Microsoft.CodeAnalysis.VisualBasic.Indentation
                         Return New IndentationResult(trivia.SpanStart, 0)
                     End If
 
+                    ' if the comment is the only thing on a line, then preserve its indentation for the next line.
+                    Dim line = indenter.Text.Lines.GetLineFromPosition(trivia.SpanStart)
+                    If line.GetFirstNonWhitespacePosition() = trivia.SpanStart Then
+                        Return New IndentationResult(trivia.SpanStart, 0)
+                    End If
+
                     ' Line ends in comment
                     ' Two cases a line ending comment or _ comment
                     If tokenOpt.HasValue Then