diff --git a/app/code/Magento/Analytics/Model/ReportXml/ModuleIterator.php b/app/code/Magento/Analytics/Model/ReportXml/ModuleIterator.php
index fecbf2033c1ba..2057c52efed17 100644
--- a/app/code/Magento/Analytics/Model/ReportXml/ModuleIterator.php
+++ b/app/code/Magento/Analytics/Model/ReportXml/ModuleIterator.php
@@ -34,6 +34,7 @@ public function __construct(
      *
      * @return array
      */
+    #[\ReturnTypeWillChange]
     public function current()
     {
         $current = parent::current();
diff --git a/app/code/Magento/Analytics/ReportXml/Query.php b/app/code/Magento/Analytics/ReportXml/Query.php
index b7c31d4334e20..bc56a01cbc94b 100644
--- a/app/code/Magento/Analytics/ReportXml/Query.php
+++ b/app/code/Magento/Analytics/ReportXml/Query.php
@@ -53,6 +53,8 @@ public function __construct(
     }
 
     /**
+     * Returns query select
+     *
      * @return Select
      */
     public function getSelect()
@@ -61,6 +63,8 @@ public function getSelect()
     }
 
     /**
+     * Returns Connection name
+     *
      * @return string
      */
     public function getConnectionName()
@@ -69,6 +73,8 @@ public function getConnectionName()
     }
 
     /**
+     * Returns configuration
+     *
      * @return array
      */
     public function getConfig()
@@ -77,11 +83,9 @@ public function getConfig()
     }
 
     /**
-     * Specify data which should be serialized to JSON
-     * @link http://php.net/manual/en/jsonserializable.jsonserialize.php
-     * @return mixed data which can be serialized by <b>json_encode</b>,
-     * which is a value of any type other than a resource.
+     * @inheritDoc
      */
+    #[\ReturnTypeWillChange]
     public function jsonSerialize()
     {
         return [
diff --git a/app/code/Magento/Backend/Model/Menu.php b/app/code/Magento/Backend/Model/Menu.php
index 0246346ec4d97..9506ac3dc36c9 100644
--- a/app/code/Magento/Backend/Model/Menu.php
+++ b/app/code/Magento/Backend/Model/Menu.php
@@ -242,7 +242,7 @@ public function getParentItems($itemId)
      *
      * @param \Magento\Backend\Model\Menu $menu
      * @param string $itemId
-     * @param array &$parents
+     * @param array $parents
      * @return bool
      */
     protected function _findParentItems($menu, $itemId, &$parents)
@@ -267,6 +267,7 @@ protected function _findParentItems($menu, $itemId, &$parents)
      *
      * @return string
      */
+    #[\ReturnTypeWillChange]
     public function serialize()
     {
         return $this->serializer->serialize($this->toArray());
@@ -294,6 +295,7 @@ public function toArray()
      * @return void
      * @since 100.2.0
      */
+    #[\ReturnTypeWillChange]
     public function unserialize($serialized)
     {
         $data = $this->serializer->unserialize($serialized);
diff --git a/app/code/Magento/Backend/Model/Menu/Filter/Iterator.php b/app/code/Magento/Backend/Model/Menu/Filter/Iterator.php
index b6c61a1362edd..1655c89e5c299 100644
--- a/app/code/Magento/Backend/Model/Menu/Filter/Iterator.php
+++ b/app/code/Magento/Backend/Model/Menu/Filter/Iterator.php
@@ -17,7 +17,7 @@ class Iterator extends \FilterIterator
      *
      * @param \Iterator $iterator
      */
-    public function __construct(\Iterator $iterator)
+    public function __construct(\Iterator $iterator) // phpcs:ignore Generic.CodeAnalysis.UselessOverridingMethod
     {
         parent::__construct($iterator);
     }
@@ -27,6 +27,7 @@ public function __construct(\Iterator $iterator)
      *
      * @return bool true if the current element is acceptable, otherwise false.
      */
+    #[\ReturnTypeWillChange]
     public function accept()
     {
         return !($this->current()->isDisabled() || !$this->current()->isAllowed());
diff --git a/app/code/Magento/Backend/Model/Menu/Iterator.php b/app/code/Magento/Backend/Model/Menu/Iterator.php
index 7e98da0571263..ac6b57a438af5 100644
--- a/app/code/Magento/Backend/Model/Menu/Iterator.php
+++ b/app/code/Magento/Backend/Model/Menu/Iterator.php
@@ -17,6 +17,7 @@ class Iterator extends \ArrayIterator
      *
      * @return void
      */
+    #[\ReturnTypeWillChange]
     public function rewind()
     {
         $this->ksort();
diff --git a/app/code/Magento/Catalog/Model/ResourceModel/Product/Collection/ProductLimitation.php b/app/code/Magento/Catalog/Model/ResourceModel/Product/Collection/ProductLimitation.php
index 3a42d8ad7dd0b..1a3912b71437f 100644
--- a/app/code/Magento/Catalog/Model/ResourceModel/Product/Collection/ProductLimitation.php
+++ b/app/code/Magento/Catalog/Model/ResourceModel/Product/Collection/ProductLimitation.php
@@ -6,8 +6,6 @@
 namespace Magento\Catalog\Model\ResourceModel\Product\Collection;
 
 /**
- * Class ProductLimitation
- *
  * @api
  * @since 101.0.0
  */
@@ -31,47 +29,61 @@ class ProductLimitation implements \ArrayAccess
     private $productLimitationFilters = [];
 
     /**
+     * Check if the value is set for the given offset.
+     *
      * @param string $offset
      * @return bool
      * @since 101.0.0
      */
+    #[\ReturnTypeWillChange]
     public function offsetExists($offset)
     {
         return array_key_exists($offset, $this->productLimitationFilters);
     }
 
     /**
+     * Get the value by provided offset.
+     *
      * @param string $offset
      * @return mixed
      * @since 101.0.0
      */
+    #[\ReturnTypeWillChange]
     public function offsetGet($offset)
     {
         return $this->productLimitationFilters[$offset];
     }
 
     /**
+     * Set the given offset to filters.
+     *
      * @param string $offset
      * @param mixed $value
      * @return void
      * @since 101.0.0
      */
+    #[\ReturnTypeWillChange]
     public function offsetSet($offset, $value)
     {
         $this->productLimitationFilters[$offset] = $value;
     }
 
     /**
+     * Unset the given offset from filters.
+     *
      * @param string $offset
      * @return void
      * @since 101.0.0
      */
+    #[\ReturnTypeWillChange]
     public function offsetUnset($offset)
     {
         unset($this->productLimitationFilters[$offset]);
     }
 
     /**
+     * Returns Store ID.
+     *
      * @return int|null
      * @since 101.0.0
      */
@@ -81,6 +93,8 @@ public function getStoreId()
     }
 
     /**
+     * Returns category ID.
+     *
      * @return int|null
      * @since 101.0.0
      */
@@ -90,6 +104,8 @@ public function getCategoryId()
     }
 
     /**
+     * Returns is category an anchor.
+     *
      * @return int|null
      * @since 101.0.0
      */
@@ -99,6 +115,8 @@ public function getCategoryIsAnchor()
     }
 
     /**
+     * Returns visibility value.
+     *
      * @return array|int|null
      * @since 101.0.0
      */
@@ -108,6 +126,8 @@ public function getVisibility()
     }
 
     /**
+     * Returns website IDs.
+     *
      * @return array|int|null
      * @since 101.0.0
      */
@@ -117,6 +137,8 @@ public function getWebsiteIds()
     }
 
     /**
+     * Returns Store table.
+     *
      * @return string|null
      * @since 101.0.0
      */
@@ -137,13 +159,15 @@ public function isUsingPriceIndex()
     }
 
     /**
+     * Sets 'Use Price' index flag.
+     *
      * @param bool $value
      * @return void
      * @since 101.0.0
      */
     public function setUsePriceIndex($value)
     {
-        $this->offsetSet('use_price_index', (bool)$value);
+        $this->offsetSet('use_price_index', (bool) $value);
     }
 
     /**
diff --git a/app/code/Magento/Config/Model/Config/Structure/Element/Iterator.php b/app/code/Magento/Config/Model/Config/Structure/Element/Iterator.php
index f53ecd710b28c..5f85ebcc7d2fa 100644
--- a/app/code/Magento/Config/Model/Config/Structure/Element/Iterator.php
+++ b/app/code/Magento/Config/Model/Config/Structure/Element/Iterator.php
@@ -69,6 +69,7 @@ public function setElements(array $elements, $scope)
      *
      * @return \Magento\Config\Model\Config\StructureElementInterface
      */
+    #[\ReturnTypeWillChange]
     public function current()
     {
         return $this->_flyweight;
@@ -79,6 +80,7 @@ public function current()
      *
      * @return void Any returned value is ignored.
      */
+    #[\ReturnTypeWillChange]
     public function next()
     {
         next($this->_elements);
@@ -106,6 +108,7 @@ protected function _initFlyweight(array $element)
      *
      * @return void
      */
+    #[\ReturnTypeWillChange]
     public function key()
     {
         key($this->_elements);
@@ -117,6 +120,7 @@ public function key()
      * @return bool The return value will be casted to boolean and then evaluated.
      * Returns true on success or false on failure.
      */
+    #[\ReturnTypeWillChange]
     public function valid()
     {
         return (bool)current($this->_elements);
@@ -127,6 +131,7 @@ public function valid()
      *
      * @return void Any returned value is ignored.
      */
+    #[\ReturnTypeWillChange]
     public function rewind()
     {
         reset($this->_elements);
diff --git a/app/code/Magento/Customer/Model/Indexer/Source.php b/app/code/Magento/Customer/Model/Indexer/Source.php
index 89e17e01bb48e..b48e7e5ad9d05 100644
--- a/app/code/Magento/Customer/Model/Indexer/Source.php
+++ b/app/code/Magento/Customer/Model/Indexer/Source.php
@@ -82,6 +82,7 @@ public function addFieldToFilter($attribute, $condition = null)
     /**
      * @inheritdoc
      */
+    #[\ReturnTypeWillChange]
     public function count()
     {
         return $this->customerCollection->getSize();
@@ -92,6 +93,7 @@ public function count()
      *
      * @return Traversable
      */
+    #[\ReturnTypeWillChange]
     public function getIterator()
     {
         $this->customerCollection->setPageSize($this->batchSize);
diff --git a/app/code/Magento/Customer/Ui/Component/MassAction/Group/Options.php b/app/code/Magento/Customer/Ui/Component/MassAction/Group/Options.php
index 16caf346c808c..edc15bc60b4dd 100644
--- a/app/code/Magento/Customer/Ui/Component/MassAction/Group/Options.php
+++ b/app/code/Magento/Customer/Ui/Component/MassAction/Group/Options.php
@@ -81,6 +81,7 @@ public function __construct(
      *
      * @return array
      */
+    #[\ReturnTypeWillChange]
     public function jsonSerialize()
     {
         if ($this->options === null) {
diff --git a/app/code/Magento/ImportExport/Model/Import/AbstractSource.php b/app/code/Magento/ImportExport/Model/Import/AbstractSource.php
index 41665a71341c1..57fa361ab2f63 100644
--- a/app/code/Magento/ImportExport/Model/Import/AbstractSource.php
+++ b/app/code/Magento/ImportExport/Model/Import/AbstractSource.php
@@ -7,6 +7,7 @@
 
 use Magento\ImportExport\Model\Import\AbstractEntity;
 
+// phpcs:disable Magento2.Classes.AbstractApi
 /**
  * Data source with columns for Magento_ImportExport
  *
@@ -83,6 +84,7 @@ public function getColNames()
      *
      * @return array
      */
+    #[\ReturnTypeWillChange]
     public function current()
     {
         $row = $this->_row;
@@ -101,6 +103,7 @@ public function current()
      *
      * @return void
      */
+    #[\ReturnTypeWillChange]
     public function next()
     {
         $this->_key++;
@@ -127,6 +130,7 @@ abstract protected function _getNextRow();
      *
      * @return int -1 if out of bounds, 0 or more otherwise
      */
+    #[\ReturnTypeWillChange]
     public function key()
     {
         return $this->_key;
@@ -137,6 +141,7 @@ public function key()
      *
      * @return bool
      */
+    #[\ReturnTypeWillChange]
     public function valid()
     {
         return -1 !== $this->_key;
@@ -147,6 +152,7 @@ public function valid()
      *
      * @return void
      */
+    #[\ReturnTypeWillChange]
     public function rewind()
     {
         $this->_key = -1;
@@ -161,6 +167,7 @@ public function rewind()
      * @return void
      * @throws \OutOfBoundsException
      */
+    #[\ReturnTypeWillChange]
     public function seek($position)
     {
         if ($position == $this->_key) {
diff --git a/app/code/Magento/ImportExport/Model/ResourceModel/Import/Data.php b/app/code/Magento/ImportExport/Model/ResourceModel/Import/Data.php
index 6e77016adf361..254050bfb1dc1 100644
--- a/app/code/Magento/ImportExport/Model/ResourceModel/Import/Data.php
+++ b/app/code/Magento/ImportExport/Model/ResourceModel/Import/Data.php
@@ -56,6 +56,7 @@ protected function _construct()
      *
      * @return \Iterator
      */
+    #[\ReturnTypeWillChange]
     public function getIterator()
     {
         $connection = $this->getConnection();
diff --git a/app/code/Magento/Shipping/Model/Simplexml/Element.php b/app/code/Magento/Shipping/Model/Simplexml/Element.php
index a0ca9caf1d659..878a875c969be 100644
--- a/app/code/Magento/Shipping/Model/Simplexml/Element.php
+++ b/app/code/Magento/Shipping/Model/Simplexml/Element.php
@@ -20,6 +20,7 @@ class Element extends \Magento\Framework\Simplexml\Element
      * @param string $namespace If specified, the namespace to which the attribute belongs.
      * @return void
      */
+    #[\ReturnTypeWillChange]
     public function addAttribute($name, $value = null, $namespace = null)
     {
         $value = $value !== null ? $this->xmlentities($value) : '';
@@ -34,6 +35,7 @@ public function addAttribute($name, $value = null, $namespace = null)
      * @param string $namespace If specified, the namespace to which the child element belongs.
      * @return \Magento\Shipping\Model\Simplexml\Element
      */
+    #[\ReturnTypeWillChange]
     public function addChild($name, $value = null, $namespace = null)
     {
         if ($value !== null) {
diff --git a/app/code/Magento/Ui/DataProvider/AbstractDataProvider.php b/app/code/Magento/Ui/DataProvider/AbstractDataProvider.php
index 6e4e488619e86..c8a483d26d80c 100644
--- a/app/code/Magento/Ui/DataProvider/AbstractDataProvider.php
+++ b/app/code/Magento/Ui/DataProvider/AbstractDataProvider.php
@@ -8,7 +8,7 @@
 use Magento\Framework\Model\ResourceModel\Db\Collection\AbstractCollection;
 use Magento\Framework\View\Element\UiComponent\DataProvider\DataProviderInterface;
 
- // phpcs:disable Magento2.Classes.AbstractApi
+// phpcs:disable Magento2.Classes.AbstractApi
 /**
  * @inheritdoc
  *
@@ -165,6 +165,7 @@ public function getFieldMetaInfo($fieldSetName, $fieldName)
      */
     public function addFilter(\Magento\Framework\Api\Filter $filter)
     {
+        // @phpstan-ignore-next-line as adding return statement cause of backward compatibility issue
         $this->getCollection()->addFieldToFilter(
             $filter->getField(),
             [$filter->getConditionType() => $filter->getValue()]
@@ -267,6 +268,7 @@ public function getData()
      *
      * @return int
      */
+    #[\ReturnTypeWillChange]
     public function count()
     {
         return $this->getCollection()->count();
diff --git a/app/code/Magento/Ui/Model/Export/SearchResultIterator.php b/app/code/Magento/Ui/Model/Export/SearchResultIterator.php
index e84a628e6699e..da0004f405ca5 100644
--- a/app/code/Magento/Ui/Model/Export/SearchResultIterator.php
+++ b/app/code/Magento/Ui/Model/Export/SearchResultIterator.php
@@ -22,40 +22,45 @@ public function __construct(
     }
 
     /**
-     * @return array|mixed
+     * @inheritdoc
      */
+    #[\ReturnTypeWillChange]
     public function current()
     {
         return current($this->items);
     }
 
     /**
-     * @return int|mixed
+     * @inheritdoc
      */
+    #[\ReturnTypeWillChange]
     public function key()
     {
         return key($this->items);
     }
 
     /**
-     * @return void
+     * @inheritdoc
      */
+    #[\ReturnTypeWillChange]
     public function next()
     {
         next($this->items);
     }
 
     /**
-     * @return void
+     * @inheritdoc
      */
+    #[\ReturnTypeWillChange]
     public function rewind()
     {
         reset($this->items);
     }
 
     /**
-     * @return bool
+     * @inheritdoc
      */
+    #[\ReturnTypeWillChange]
     public function valid()
     {
         return $this->key() !== null;