diff --git a/lib/internal/test_runner/coverage.js b/lib/internal/test_runner/coverage.js
index 23f479260292e7..b97965235e7d47 100644
--- a/lib/internal/test_runner/coverage.js
+++ b/lib/internal/test_runner/coverage.js
@@ -29,16 +29,11 @@ const { tmpdir } = require('os');
 const { join, resolve, relative, matchesGlob } = require('path');
 const { fileURLToPath } = require('internal/url');
 const { kMappings, SourceMap } = require('internal/source_map/source_map');
-const { parseCommandLine } = require('internal/test_runner/utils');
 const kCoverageFileRegex = /^coverage-(\d+)-(\d{13})-(\d+)\.json$/;
 const kIgnoreRegex = /\/\* node:coverage ignore next (?<count>\d+ )?\*\//;
 const kLineEndingRegex = /\r?\n$/u;
 const kLineSplitRegex = /(?<=\r?\n)/u;
 const kStatusRegex = /\/\* node:coverage (?<status>enable|disable) \*\//;
-const {
-  coverageExcludeGlobs,
-  coverageIncludeGlobs,
-} = parseCommandLine();
 
 class CoverageLine {
   constructor(line, startOffset, src, length = src?.length) {
@@ -55,10 +50,12 @@ class CoverageLine {
 }
 
 class TestCoverage {
-  constructor(coverageDirectory, originalCoverageDirectory, workingDirectory) {
+  constructor(coverageDirectory, originalCoverageDirectory, workingDirectory, excludeGlobs, includeGlobs) {
     this.coverageDirectory = coverageDirectory;
     this.originalCoverageDirectory = originalCoverageDirectory;
     this.workingDirectory = workingDirectory;
+    this.excludeGlobs = excludeGlobs;
+    this.includeGlobs = includeGlobs;
   }
 
   #sourceLines = new SafeMap();
@@ -313,7 +310,7 @@ class TestCoverage {
 
         const coverageFile = join(this.coverageDirectory, entry.name);
         const coverage = JSONParse(readFileSync(coverageFile, 'utf8'));
-        mergeCoverage(result, this.mapCoverageWithSourceMap(coverage), this.workingDirectory);
+        this.mergeCoverage(result, this.mapCoverageWithSourceMap(coverage));
       }
 
       return ArrayFrom(result.values());
@@ -336,7 +333,7 @@ class TestCoverage {
       const script = result[i];
       const { url, functions } = script;
 
-      if (shouldSkipFileCoverage(url, this.workingDirectory) || sourceMapCache[url] == null) {
+      if (this.shouldSkipFileCoverage(url) || sourceMapCache[url] == null) {
         newResult.set(url, script);
         continue;
       }
@@ -412,6 +409,54 @@ class TestCoverage {
     return MathMin(lines[line].startOffset + entry.originalColumn, lines[line].endOffset);
   }
 
+  mergeCoverage(merged, coverage) {
+    for (let i = 0; i < coverage.length; ++i) {
+      const newScript = coverage[i];
+      const { url } = newScript;
+
+      if (this.shouldSkipFileCoverage(url)) {
+        continue;
+      }
+
+      const oldScript = merged.get(url);
+
+      if (oldScript === undefined) {
+        merged.set(url, newScript);
+      } else {
+        mergeCoverageScripts(oldScript, newScript);
+      }
+    }
+  }
+
+  shouldSkipFileCoverage(url) {
+    // This check filters out core modules, which start with 'node:' in
+    // coverage reports, as well as any invalid coverages which have been
+    // observed on Windows.
+    if (!StringPrototypeStartsWith(url, 'file:')) return true;
+
+    const absolutePath = fileURLToPath(url);
+    const relativePath = relative(this.workingDirectory, absolutePath);
+
+    // This check filters out files that match the exclude globs.
+    if (this.excludeGlobs?.length > 0) {
+      for (let i = 0; i < this.excludeGlobs.length; ++i) {
+        if (matchesGlob(relativePath, this.excludeGlobs[i]) ||
+            matchesGlob(absolutePath, this.excludeGlobs[i])) return true;
+      }
+    }
+
+    // This check filters out files that do not match the include globs.
+    if (this.includeGlobs?.length > 0) {
+      for (let i = 0; i < this.includeGlobs.length; ++i) {
+        if (matchesGlob(relativePath, this.includeGlobs[i]) ||
+            matchesGlob(absolutePath, this.includeGlobs[i])) return false;
+      }
+      return true;
+    }
+
+    // This check filters out the node_modules/ directory, unless it is explicitly included.
+    return StringPrototypeIncludes(url, '/node_modules/');
+  }
 }
 
 function toPercentage(covered, total) {
@@ -422,7 +467,7 @@ function sortCoverageFiles(a, b) {
   return StringPrototypeLocaleCompare(a.path, b.path);
 }
 
-function setupCoverage() {
+function setupCoverage(options) {
   let originalCoverageDirectory = process.env.NODE_V8_COVERAGE;
   const cwd = process.cwd();
 
@@ -446,7 +491,13 @@ function setupCoverage() {
   // child processes.
   process.env.NODE_V8_COVERAGE = coverageDirectory;
 
-  return new TestCoverage(coverageDirectory, originalCoverageDirectory, cwd);
+  return new TestCoverage(
+    coverageDirectory,
+    originalCoverageDirectory,
+    cwd,
+    options.coverageExcludeGlobs,
+    options.coverageIncludeGlobs,
+  );
 }
 
 function mapRangeToLines(range, lines) {
@@ -490,55 +541,6 @@ function mapRangeToLines(range, lines) {
   return { __proto__: null, lines: mappedLines, ignoredLines };
 }
 
-function shouldSkipFileCoverage(url, workingDirectory) {
-  // This check filters out core modules, which start with 'node:' in
-  // coverage reports, as well as any invalid coverages which have been
-  // observed on Windows.
-  if (!StringPrototypeStartsWith(url, 'file:')) return true;
-
-  const absolutePath = fileURLToPath(url);
-  const relativePath = relative(workingDirectory, absolutePath);
-
-  // This check filters out files that match the exclude globs.
-  if (coverageExcludeGlobs?.length > 0) {
-    for (let i = 0; i < coverageExcludeGlobs.length; ++i) {
-      if (matchesGlob(relativePath, coverageExcludeGlobs[i]) ||
-          matchesGlob(absolutePath, coverageExcludeGlobs[i])) return true;
-    }
-  }
-
-  // This check filters out files that do not match the include globs.
-  if (coverageIncludeGlobs?.length > 0) {
-    for (let i = 0; i < coverageIncludeGlobs.length; ++i) {
-      if (matchesGlob(relativePath, coverageIncludeGlobs[i]) ||
-          matchesGlob(absolutePath, coverageIncludeGlobs[i])) return false;
-    }
-    return true;
-  }
-
-  // This check filters out the node_modules/ directory, unless it is explicitly included.
-  return StringPrototypeIncludes(url, '/node_modules/');
-}
-
-function mergeCoverage(merged, coverage, workingDirectory) {
-  for (let i = 0; i < coverage.length; ++i) {
-    const newScript = coverage[i];
-    const { url } = newScript;
-
-    if (shouldSkipFileCoverage(url, workingDirectory)) {
-      continue;
-    }
-
-    const oldScript = merged.get(url);
-
-    if (oldScript === undefined) {
-      merged.set(url, newScript);
-    } else {
-      mergeCoverageScripts(oldScript, newScript);
-    }
-  }
-}
-
 function mergeCoverageScripts(oldScript, newScript) {
   // Merge the functions from the new coverage into the functions from the
   // existing (merged) coverage.
diff --git a/lib/internal/test_runner/harness.js b/lib/internal/test_runner/harness.js
index 27ced12d039f45..8a132c6fb26a03 100644
--- a/lib/internal/test_runner/harness.js
+++ b/lib/internal/test_runner/harness.js
@@ -95,7 +95,7 @@ function configureCoverage(rootTest, globalOptions) {
   const { setupCoverage } = require('internal/test_runner/coverage');
 
   try {
-    return setupCoverage();
+    return setupCoverage(globalOptions);
   } catch (err) {
     const msg = `Warning: Code coverage could not be enabled. ${err}`;