diff --git a/arch/xtensa/include/irq.h b/arch/xtensa/include/irq.h
index f680b3dec0..4ff557f1b6 100644
--- a/arch/xtensa/include/irq.h
+++ b/arch/xtensa/include/irq.h
@@ -360,17 +360,9 @@ extern "C"
  ****************************************************************************/
 
 #ifndef __ASSEMBLY__
-/* g_current_regs[] holds a references to the current interrupt level
- * register storage structure.  If is non-NULL only during interrupt
- * processing.  Access to g_current_regs[] must be through the
- * [get/set]_current_regs for portability.
- */
+/* g_interrupt_context store irq status */
 
-/* For the case of architectures with multiple CPUs, then there must be one
- * such value for each processor that can receive an interrupt.
- */
-
-EXTERN volatile uint32_t *g_current_regs[CONFIG_SMP_NCPUS];
+extern volatile bool g_interrupt_context[CONFIG_SMP_NCPUS];
 #endif
 
 /****************************************************************************
@@ -413,22 +405,21 @@ irqstate_t xtensa_disable_interrupts(irqstate_t mask);
 int up_cpu_index(void) noinstrument_function;
 #endif /* CONFIG_ARCH_HAVE_MULTICPU */
 
-noinstrument_function static inline_function uint32_t *up_current_regs(void)
-{
-#ifdef CONFIG_SMP
-  return (uint32_t *)g_current_regs[up_cpu_index()];
-#else
-  return (uint32_t *)g_current_regs[0];
-#endif
-}
+/****************************************************************************
+ * Name: up_set_interrupt_context
+ *
+ * Description:
+ *   Set the interrupt handler context.
+ *
+ ****************************************************************************/
 
 noinstrument_function
-static inline_function void up_set_current_regs(uint32_t *regs)
+static inline_function void up_set_interrupt_context(bool flag)
 {
 #ifdef CONFIG_SMP
-  g_current_regs[up_cpu_index()] = regs;
+  g_interrupt_context[up_cpu_index()] = flag;
 #else
-  g_current_regs[0] = regs;
+  g_interrupt_context[0] = flag;
 #endif
 }
 
@@ -446,15 +437,12 @@ noinstrument_function static inline_function bool up_interrupt_context(void)
 {
 #ifdef CONFIG_SMP
   irqstate_t flags = up_irq_save();
-#endif
-
-  bool ret = up_current_regs() != NULL;
-
-#ifdef CONFIG_SMP
+  bool ret = g_interrupt_context[up_cpu_index()];
   up_irq_restore(flags);
-#endif
-
   return ret;
+#else
+  return g_interrupt_context[0];
+#endif
 }
 #endif
 
@@ -463,7 +451,7 @@ noinstrument_function static inline_function bool up_interrupt_context(void)
  ****************************************************************************/
 
 #define up_getusrpc(regs) \
-    (((uint32_t *)((regs) ? (regs) : up_current_regs()))[REG_PC])
+    (((uint32_t *)((regs) ? (regs) : running_regs()))[REG_PC])
 
 #undef EXTERN
 #ifdef __cplusplus
diff --git a/arch/xtensa/src/common/xtensa_assert.c b/arch/xtensa/src/common/xtensa_assert.c
index e3a6abbff2..ed9bd61bf9 100644
--- a/arch/xtensa/src/common/xtensa_assert.c
+++ b/arch/xtensa/src/common/xtensa_assert.c
@@ -65,14 +65,7 @@
 
 void xtensa_panic(int xptcode, uint32_t *regs)
 {
-  struct tcb_s **running_task = &g_running_tasks[this_cpu()];
-
-  if (*running_task != NULL)
-    {
-      (*running_task)->xcp.regs = regs;
-    }
-
-  up_set_current_regs(regs);
+  up_set_interrupt_context(true);
 
   /* We get here when a un-dispatch-able, irrecoverable exception occurs */
 
@@ -171,7 +164,14 @@ void xtensa_panic(int xptcode, uint32_t *regs)
 
 void xtensa_user_panic(int exccause, uint32_t *regs)
 {
-  up_set_current_regs(regs);
+  struct tcb_s **running_task = &g_running_tasks[this_cpu()];
+
+  if (*running_task != NULL)
+    {
+      (*running_task)->xcp.regs = regs;
+    }
+
+  up_set_interrupt_context(true);
 
   /* We get here when a un-dispatch-able, irrecoverable exception occurs */
 
diff --git a/arch/xtensa/src/common/xtensa_backtrace.c b/arch/xtensa/src/common/xtensa_backtrace.c
index fb6da7a144..22a590f5fb 100644
--- a/arch/xtensa/src/common/xtensa_backtrace.c
+++ b/arch/xtensa/src/common/xtensa_backtrace.c
@@ -277,8 +277,8 @@ int up_backtrace(struct tcb_s *tcb, void **buffer, int size, int skip)
 #endif
           ret += backtrace_stack(rtcb->stack_base_ptr,
                                  rtcb->stack_base_ptr + rtcb->adj_stack_size,
-                                 (void *)up_current_regs()[REG_A1],
-                                 (void *)up_current_regs()[REG_A0],
+                                 running_regs()[REG_A1],
+                                 running_regs()[REG_A0],
                                  &buffer[ret], size - ret, &skip);
         }
       else
diff --git a/arch/xtensa/src/common/xtensa_initialize.c b/arch/xtensa/src/common/xtensa_initialize.c
index 4a8af33cf8..9474f3401e 100644
--- a/arch/xtensa/src/common/xtensa_initialize.c
+++ b/arch/xtensa/src/common/xtensa_initialize.c
@@ -32,17 +32,9 @@
  * Public Data
  ****************************************************************************/
 
-/* g_current_regs[] holds a reference to the current interrupt level
- * register storage structure.  It is non-NULL only during interrupt
- * processing.  Access to g_current_regs[] must be through the
- * [get/set]_current_regs for portability.
- */
+/* g_interrupt_context store irq status */
 
-/* For the case of architectures with multiple CPUs, then there must be one
- * such value for each processor that can receive an interrupt.
- */
-
-volatile uint32_t *g_current_regs[CONFIG_SMP_NCPUS];
+volatile bool g_interrupt_context[CONFIG_SMP_NCPUS];
 
 /****************************************************************************
  * Private Functions
diff --git a/arch/xtensa/src/common/xtensa_irqdispatch.c b/arch/xtensa/src/common/xtensa_irqdispatch.c
index 46e848c777..d694ea251d 100644
--- a/arch/xtensa/src/common/xtensa_irqdispatch.c
+++ b/arch/xtensa/src/common/xtensa_irqdispatch.c
@@ -57,13 +57,11 @@ uint32_t *xtensa_irq_dispatch(int irq, uint32_t *regs)
 
   /* Nested interrupts are not supported */
 
-  DEBUGASSERT(up_current_regs() == NULL);
+  DEBUGASSERT(!up_interrupt_context());
 
-  /* Current regs non-zero indicates that we are processing an interrupt;
-   * current_regs is also used to manage interrupt level context switches.
-   */
+  /* Set irq flag */
 
-  up_set_current_regs(regs);
+  up_set_interrupt_context(true);
 
   if (*running_task != NULL)
     {
@@ -104,11 +102,9 @@ uint32_t *xtensa_irq_dispatch(int irq, uint32_t *regs)
       *running_task = tcb;
     }
 
-  /* Set current_regs to NULL to indicate that we are no longer in an
-   * interrupt handler.
-   */
+  /* Set irq flag */
 
-  up_set_current_regs(NULL);
+  up_set_interrupt_context(false);
 #endif
 
   board_autoled_off(LED_INIRQ);
diff --git a/arch/xtensa/src/common/xtensa_registerdump.c b/arch/xtensa/src/common/xtensa_registerdump.c
index 78eaad07af..9bba0b0140 100644
--- a/arch/xtensa/src/common/xtensa_registerdump.c
+++ b/arch/xtensa/src/common/xtensa_registerdump.c
@@ -53,7 +53,7 @@ uintptr_t up_getusrsp(void *regs)
 
 void up_dump_register(void *dumpregs)
 {
-  volatile uintptr_t *regs = dumpregs ? dumpregs : up_current_regs();
+  volatile uintptr_t *regs = dumpregs ? dumpregs : running_regs();
 
   _alert("   PC: %08lx    PS: %08lx\n",
          (unsigned long)regs[REG_PC], (unsigned long)regs[REG_PS]);