diff --git a/src/Standards/PSR12/Sniffs/Files/OpenTagSniff.php b/src/Standards/PSR12/Sniffs/Files/OpenTagSniff.php
index 4371bee19b..befb49ecbc 100644
--- a/src/Standards/PSR12/Sniffs/Files/OpenTagSniff.php
+++ b/src/Standards/PSR12/Sniffs/Files/OpenTagSniff.php
@@ -44,25 +44,28 @@ public function process(File $phpcsFile, $stackPtr)
             return $phpcsFile->numTokens;
         }
 
-        $next = $phpcsFile->findNext(T_INLINE_HTML, 0);
-        if ($next !== false) {
-            // This rule only applies to PHP-only files.
-            return $phpcsFile->numTokens;
-        }
-
         $tokens = $phpcsFile->getTokens();
         $next   = $phpcsFile->findNext(T_WHITESPACE, ($stackPtr + 1), null, true);
         if ($next === false) {
             // Empty file.
-            return;
+            return $phpcsFile->numTokens;
+        }
+
+        if ($tokens[$next]['line'] !== $tokens[$stackPtr]['line']) {
+            // Tag is on a line by itself.
+            return $phpcsFile->numTokens;
+        }
+
+        $next = $phpcsFile->findNext(T_INLINE_HTML, 0);
+        if ($next !== false) {
+            // This rule only applies to PHP-only files.
+            return $phpcsFile->numTokens;
         }
 
-        if ($tokens[$next]['line'] === $tokens[$stackPtr]['line']) {
-            $error = 'Opening PHP tag must be on a line by itself';
-            $fix   = $phpcsFile->addFixableError($error, $stackPtr, 'NotAlone');
-            if ($fix === true) {
-                $phpcsFile->fixer->addNewline($stackPtr);
-            }
+        $error = 'Opening PHP tag must be on a line by itself';
+        $fix   = $phpcsFile->addFixableError($error, $stackPtr, 'NotAlone');
+        if ($fix === true) {
+            $phpcsFile->fixer->addNewline($stackPtr);
         }
 
         return $phpcsFile->numTokens;