diff --git a/.github/labeler.yml b/.github/labeler.yml
index 115df3d99fb..9ccc6878f14 100644
--- a/.github/labeler.yml
+++ b/.github/labeler.yml
@@ -49,8 +49,8 @@ Win32SS:
   - any-glob-to-any-file:
     - base/applications/ctfmon/**
     - dll/ime/**
-    - dll/win32/imm32/**
     - dll/win32/msctf/**
     - dll/win32/msutb/**
+    - win32ss/user/imm32/**
     - win32ss/user/ntuser/ime.c
     - win32ss/user/user32/misc/imm.c
diff --git a/dll/win32/CMakeLists.txt b/dll/win32/CMakeLists.txt
index dd74b21798b..fb438b43590 100644
--- a/dll/win32/CMakeLists.txt
+++ b/dll/win32/CMakeLists.txt
@@ -59,7 +59,6 @@ add_subdirectory(ieframe)
 add_subdirectory(iernonce)
 add_subdirectory(imaadp32.acm)
 add_subdirectory(imagehlp)
-add_subdirectory(imm32)
 add_subdirectory(inetcomm)
 add_subdirectory(inetmib1)
 add_subdirectory(initpki)
diff --git a/win32ss/CMakeLists.txt b/win32ss/CMakeLists.txt
index 4691fc6f96c..4d5cb058fee 100644
--- a/win32ss/CMakeLists.txt
+++ b/win32ss/CMakeLists.txt
@@ -18,6 +18,7 @@ add_subdirectory(gdi/gdi32)
 add_subdirectory(gdi/gdi32_vista)
 add_subdirectory(printing)
 add_subdirectory(reactx)
+add_subdirectory(user/imm32)
 add_subdirectory(user/user32)
 add_subdirectory(user/user32_vista)
 add_subdirectory(user/winsrv)
diff --git a/dll/win32/imm32/CMakeLists.txt b/win32ss/user/imm32/CMakeLists.txt
similarity index 96%
rename from dll/win32/imm32/CMakeLists.txt
rename to win32ss/user/imm32/CMakeLists.txt
index 97b7ea2f889..c3758a87950 100644
--- a/dll/win32/imm32/CMakeLists.txt
+++ b/win32ss/user/imm32/CMakeLists.txt
@@ -3,8 +3,6 @@ include_directories(
     ${REACTOS_SOURCE_DIR}/sdk/include/reactos/wine
     ${REACTOS_SOURCE_DIR}/win32ss/include)
 
-add_definitions(-D__WINESRC__)
-
 spec2def(imm32.dll imm32.spec ADD_IMPORTLIB)
 
 list(APPEND SOURCE
diff --git a/dll/win32/imm32/c1keys.h b/win32ss/user/imm32/c1keys.h
similarity index 100%
rename from dll/win32/imm32/c1keys.h
rename to win32ss/user/imm32/c1keys.h
diff --git a/dll/win32/imm32/candidate.c b/win32ss/user/imm32/candidate.c
similarity index 100%
rename from dll/win32/imm32/candidate.c
rename to win32ss/user/imm32/candidate.c
diff --git a/dll/win32/imm32/compstr.c b/win32ss/user/imm32/compstr.c
similarity index 100%
rename from dll/win32/imm32/compstr.c
rename to win32ss/user/imm32/compstr.c
diff --git a/dll/win32/imm32/ctf.c b/win32ss/user/imm32/ctf.c
similarity index 100%
rename from dll/win32/imm32/ctf.c
rename to win32ss/user/imm32/ctf.c
diff --git a/dll/win32/imm32/guideline.c b/win32ss/user/imm32/guideline.c
similarity index 100%
rename from dll/win32/imm32/guideline.c
rename to win32ss/user/imm32/guideline.c
diff --git a/dll/win32/imm32/ime.c b/win32ss/user/imm32/ime.c
similarity index 100%
rename from dll/win32/imm32/ime.c
rename to win32ss/user/imm32/ime.c
diff --git a/dll/win32/imm32/imemenu.c b/win32ss/user/imm32/imemenu.c
similarity index 100%
rename from dll/win32/imm32/imemenu.c
rename to win32ss/user/imm32/imemenu.c
diff --git a/dll/win32/imm32/imepro.c b/win32ss/user/imm32/imepro.c
similarity index 100%
rename from dll/win32/imm32/imepro.c
rename to win32ss/user/imm32/imepro.c
diff --git a/dll/win32/imm32/imm.c b/win32ss/user/imm32/imm.c
similarity index 100%
rename from dll/win32/imm32/imm.c
rename to win32ss/user/imm32/imm.c
diff --git a/dll/win32/imm32/imm32.rc b/win32ss/user/imm32/imm32.rc
similarity index 100%
rename from dll/win32/imm32/imm32.rc
rename to win32ss/user/imm32/imm32.rc
diff --git a/dll/win32/imm32/imm32.spec b/win32ss/user/imm32/imm32.spec
similarity index 100%
rename from dll/win32/imm32/imm32.spec
rename to win32ss/user/imm32/imm32.spec
diff --git a/dll/win32/imm32/keymsg.c b/win32ss/user/imm32/keymsg.c
similarity index 100%
rename from dll/win32/imm32/keymsg.c
rename to win32ss/user/imm32/keymsg.c
diff --git a/dll/win32/imm32/precomp.h b/win32ss/user/imm32/precomp.h
similarity index 100%
rename from dll/win32/imm32/precomp.h
rename to win32ss/user/imm32/precomp.h
diff --git a/dll/win32/imm32/regword.c b/win32ss/user/imm32/regword.c
similarity index 100%
rename from dll/win32/imm32/regword.c
rename to win32ss/user/imm32/regword.c
diff --git a/dll/win32/imm32/res/1033_Bitmap_100.bmp b/win32ss/user/imm32/res/1033_Bitmap_100.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_100.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_100.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_101.bmp b/win32ss/user/imm32/res/1033_Bitmap_101.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_101.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_101.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_102.bmp b/win32ss/user/imm32/res/1033_Bitmap_102.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_102.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_102.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_103.bmp b/win32ss/user/imm32/res/1033_Bitmap_103.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_103.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_103.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_104.bmp b/win32ss/user/imm32/res/1033_Bitmap_104.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_104.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_104.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_105.bmp b/win32ss/user/imm32/res/1033_Bitmap_105.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_105.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_105.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_106.bmp b/win32ss/user/imm32/res/1033_Bitmap_106.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_106.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_106.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_107.bmp b/win32ss/user/imm32/res/1033_Bitmap_107.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_107.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_107.bmp
diff --git a/dll/win32/imm32/res/1033_Bitmap_108.bmp b/win32ss/user/imm32/res/1033_Bitmap_108.bmp
similarity index 100%
rename from dll/win32/imm32/res/1033_Bitmap_108.bmp
rename to win32ss/user/imm32/res/1033_Bitmap_108.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_201.bmp b/win32ss/user/imm32/res/2052_Bitmap_201.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_201.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_201.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_202.bmp b/win32ss/user/imm32/res/2052_Bitmap_202.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_202.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_202.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_203.bmp b/win32ss/user/imm32/res/2052_Bitmap_203.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_203.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_203.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_204.bmp b/win32ss/user/imm32/res/2052_Bitmap_204.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_204.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_204.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_205.bmp b/win32ss/user/imm32/res/2052_Bitmap_205.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_205.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_205.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_206.bmp b/win32ss/user/imm32/res/2052_Bitmap_206.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_206.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_206.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_207.bmp b/win32ss/user/imm32/res/2052_Bitmap_207.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_207.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_207.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_208.bmp b/win32ss/user/imm32/res/2052_Bitmap_208.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_208.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_208.bmp
diff --git a/dll/win32/imm32/res/2052_Bitmap_209.bmp b/win32ss/user/imm32/res/2052_Bitmap_209.bmp
similarity index 100%
rename from dll/win32/imm32/res/2052_Bitmap_209.bmp
rename to win32ss/user/imm32/res/2052_Bitmap_209.bmp
diff --git a/dll/win32/imm32/resource.h b/win32ss/user/imm32/resource.h
similarity index 100%
rename from dll/win32/imm32/resource.h
rename to win32ss/user/imm32/resource.h
diff --git a/dll/win32/imm32/softkbd.c b/win32ss/user/imm32/softkbd.c
similarity index 100%
rename from dll/win32/imm32/softkbd.c
rename to win32ss/user/imm32/softkbd.c
diff --git a/dll/win32/imm32/t1keys.h b/win32ss/user/imm32/t1keys.h
similarity index 100%
rename from dll/win32/imm32/t1keys.h
rename to win32ss/user/imm32/t1keys.h
diff --git a/dll/win32/imm32/utils.c b/win32ss/user/imm32/utils.c
similarity index 100%
rename from dll/win32/imm32/utils.c
rename to win32ss/user/imm32/utils.c
diff --git a/dll/win32/imm32/win3.c b/win32ss/user/imm32/win3.c
similarity index 100%
rename from dll/win32/imm32/win3.c
rename to win32ss/user/imm32/win3.c