diff --git a/tsl/profiler/lib/BUILD b/tsl/profiler/lib/BUILD
index 1071f08e2..2b4301f07 100644
--- a/tsl/profiler/lib/BUILD
+++ b/tsl/profiler/lib/BUILD
@@ -28,6 +28,18 @@ cc_library(
     visibility = ["//visibility:public"],
 )
 
+cc_library(
+    name = "traceme_global_flags",
+    srcs = ["traceme_global_flags.cc"],
+    hdrs = ["traceme_global_flags.h"],
+    copts = tf_profiler_copts(),
+    visibility = ["//visibility:public"],
+    deps = [
+        "@xla//xla/tsl/platform:macros",
+    ],
+    alwayslink = True,
+)
+
 filegroup(
     name = "mobile_srcs_no_runtime",
     srcs = [
diff --git a/tsl/profiler/lib/traceme_global_flags.cc b/tsl/profiler/lib/traceme_global_flags.cc
new file mode 100644
index 000000000..2e4dcacdb
--- /dev/null
+++ b/tsl/profiler/lib/traceme_global_flags.cc
@@ -0,0 +1,33 @@
+/* Copyright 2026 The OpenXLA Authors.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+==============================================================================*/
+
+#include "tsl/profiler/lib/traceme_global_flags.h"
+
+#include <atomic>
+
+namespace tsl {
+namespace profiler {
+
+#ifdef _WIN32
+#define DECL_DLL_EXPORT __declspec(dllexport)
+#else
+#define DECL_DLL_EXPORT
+#endif
+// DLL imported variables cannot be initialized on Windows. This file is
+// included only on DLL exports.
+DECL_DLL_EXPORT std::atomic<bool> g_enable_source_location(true);
+
+}  // namespace profiler
+}  // namespace tsl
diff --git a/tsl/profiler/lib/traceme_global_flags.h b/tsl/profiler/lib/traceme_global_flags.h
new file mode 100644
index 000000000..f3bc29130
--- /dev/null
+++ b/tsl/profiler/lib/traceme_global_flags.h
@@ -0,0 +1,44 @@
+/* Copyright 2026 The OpenXLA Authors.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+==============================================================================*/
+
+#ifndef TENSORFLOW_TSL_PROFILER_LIB_TRACEME_GLOBAL_FLAGS_H_
+#define TENSORFLOW_TSL_PROFILER_LIB_TRACEME_GLOBAL_FLAGS_H_
+
+#include <stddef.h>
+#include <stdint.h>
+
+#include <atomic>
+
+#include "xla/tsl/platform/macros.h"
+
+// Flags that are global to the TraceMe implementation, which may be shared by
+// TraceMe and TraceMeRecorder.
+namespace tsl {
+namespace profiler {
+
+TF_EXPORT extern std::atomic<bool> g_enable_source_location;
+
+class TraceMeGlobalFlags {
+ public:
+  // Returns whether source location is enabled.
+  static bool IsSourceLocationEnabled() {
+    return g_enable_source_location.load(std::memory_order_relaxed);
+  }
+};
+
+}  // namespace profiler
+}  // namespace tsl
+
+#endif  // TENSORFLOW_TSL_PROFILER_LIB_TRACEME_GLOBAL_FLAGS_H_